{"id":7227,"date":"2022-03-16T17:33:42","date_gmt":"2022-03-16T23:33:42","guid":{"rendered":"https:\/\/www.blplegal.com\/simplification-of-procedures-for-inactive-legal-entities\/"},"modified":"2022-03-16T17:33:42","modified_gmt":"2022-03-16T23:33:42","slug":"simplificacion-de-tramites-para-personas-juridicas-inactivas","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/","title":{"rendered":"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">El 11 de marzo de 2022 se public\u00f3 la Ley para la simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas sin actividad lucrativa, N\u00ba 10160 de 11 de marzo de 2022, mediante la cual se reform\u00f3 el art\u00edculo 2 de la Ley del Impuesto sobre la Renta, de manera que las sociedades inactivas deber\u00e1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n \t<li>Presentar anualmente a la Administraci\u00f3n Tributaria las variaciones en sus activos, pasivos y patrimonio.<\/li>\n \t<li>En caso de que esta informaci\u00f3n no var\u00ede, se entender\u00e1 por presentada la declaraci\u00f3n con s\u00f3lo confirmar el contenido de la existente.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Asimismo, se prorroga por tres meses la presentaci\u00f3n de la declaraci\u00f3n de sociedades inactivas para este per\u00edodo, por lo que el nuevo plazo de presentaci\u00f3n vencer\u00e1 el pr\u00f3ximo 11 de junio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por otra parte, las entidades no domiciliadas que ostenten c\u00e9dula jur\u00eddica que inicie en 3- 012, y no realicen ninguna actividad en el pa\u00eds, podr\u00e1n solicitar al Registro Nacional la eliminaci\u00f3n de la c\u00e9dula jur\u00eddica que se les emiti\u00f3, y de esta forma eximirse de la obligaci\u00f3n de presentar la mencionada declaraci\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 11 de marzo de 2022 se public\u00f3 la Ley para la simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas sin actividad lucrativa, N\u00ba 10160 de 11 de marzo de 2022, mediante la cual se reform\u00f3 el art\u00edculo 2 de la Ley del Impuesto sobre la Renta, de manera que las sociedades inactivas deber\u00e1n: Presentar anualmente a&#8230;<\/p>\n","protected":false},"author":2,"featured_media":7229,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[242,310,303],"tags":[],"class_list":["post-7227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-guatemala-es","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas - BLP Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas - BLP Legal\" \/>\n<meta property=\"og:description\" content=\"El 11 de marzo de 2022 se public\u00f3 la Ley para la simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas sin actividad lucrativa, N\u00ba 10160 de 11 de marzo de 2022, mediante la cual se reform\u00f3 el art\u00edculo 2 de la Ley del Impuesto sobre la Renta, de manera que las sociedades inactivas deber\u00e1n: Presentar anualmente a...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/\" \/>\n<meta property=\"og:site_name\" content=\"BLP Legal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/blplaw\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-16T23:33:42+00:00\" \/>\n<meta name=\"author\" content=\"apacheco\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@blplegal\" \/>\n<meta name=\"twitter:site\" content=\"@blplegal\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"apacheco\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/\"},\"author\":{\"name\":\"apacheco\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/person\\\/c1629f4d06f66591d9e170559fa4d023\"},\"headline\":\"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas\",\"datePublished\":\"2022-03-16T23:33:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/\"},\"wordCount\":197,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"Blog\",\"Guatemala\",\"Noticias\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/\",\"name\":\"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas - BLP Legal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2022-03-16T23:33:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/simplificacion-de-tramites-para-personas-juridicas-inactivas\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/blplegal.com\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/\",\"name\":\"BLP Legal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/blplegal.com\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\",\"name\":\"BLP Legal\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-horizontal-800x121-1.png\",\"contentUrl\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-horizontal-800x121-1.png\",\"width\":800,\"height\":121,\"caption\":\"BLP Legal\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/blplaw\",\"https:\\\/\\\/x.com\\\/blplegal\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/person\\\/c1629f4d06f66591d9e170559fa4d023\",\"name\":\"apacheco\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/114b4728f600b17f8a5bceaa06a855e068604f9f45e6612df2056a40c91fec3b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/114b4728f600b17f8a5bceaa06a855e068604f9f45e6612df2056a40c91fec3b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/114b4728f600b17f8a5bceaa06a855e068604f9f45e6612df2056a40c91fec3b?s=96&d=mm&r=g\",\"caption\":\"apacheco\"},\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/author\\\/apacheco\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas - BLP Legal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/","og_locale":"es_ES","og_type":"article","og_title":"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas - BLP Legal","og_description":"El 11 de marzo de 2022 se public\u00f3 la Ley para la simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas sin actividad lucrativa, N\u00ba 10160 de 11 de marzo de 2022, mediante la cual se reform\u00f3 el art\u00edculo 2 de la Ley del Impuesto sobre la Renta, de manera que las sociedades inactivas deber\u00e1n: Presentar anualmente a...","og_url":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/","og_site_name":"BLP Legal","article_publisher":"https:\/\/www.facebook.com\/blplaw","article_published_time":"2022-03-16T23:33:42+00:00","author":"apacheco","twitter_card":"summary_large_image","twitter_creator":"@blplegal","twitter_site":"@blplegal","twitter_misc":{"Escrito por":"apacheco","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/#article","isPartOf":{"@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/"},"author":{"name":"apacheco","@id":"https:\/\/blplegal.com\/es\/#\/schema\/person\/c1629f4d06f66591d9e170559fa4d023"},"headline":"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas","datePublished":"2022-03-16T23:33:42+00:00","mainEntityOfPage":{"@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/"},"wordCount":197,"commentCount":0,"publisher":{"@id":"https:\/\/blplegal.com\/es\/#organization"},"image":{"@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/#primaryimage"},"thumbnailUrl":"","articleSection":["Blog","Guatemala","Noticias"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/","url":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/","name":"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas - BLP Legal","isPartOf":{"@id":"https:\/\/blplegal.com\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/#primaryimage"},"image":{"@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/#primaryimage"},"thumbnailUrl":"","datePublished":"2022-03-16T23:33:42+00:00","breadcrumb":{"@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/blplegal.com\/es\/simplificacion-de-tramites-para-personas-juridicas-inactivas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/blplegal.com\/es\/"},{"@type":"ListItem","position":2,"name":"Simplificaci\u00f3n de tr\u00e1mites para personas jur\u00eddicas inactivas"}]},{"@type":"WebSite","@id":"https:\/\/blplegal.com\/es\/#website","url":"https:\/\/blplegal.com\/es\/","name":"BLP Legal","description":"","publisher":{"@id":"https:\/\/blplegal.com\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/blplegal.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/blplegal.com\/es\/#organization","name":"BLP Legal","url":"https:\/\/blplegal.com\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/blplegal.com\/es\/#\/schema\/logo\/image\/","url":"https:\/\/blplegal.com\/wp-content\/uploads\/2026\/02\/logo-horizontal-800x121-1.png","contentUrl":"https:\/\/blplegal.com\/wp-content\/uploads\/2026\/02\/logo-horizontal-800x121-1.png","width":800,"height":121,"caption":"BLP Legal"},"image":{"@id":"https:\/\/blplegal.com\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/blplaw","https:\/\/x.com\/blplegal"]},{"@type":"Person","@id":"https:\/\/blplegal.com\/es\/#\/schema\/person\/c1629f4d06f66591d9e170559fa4d023","name":"apacheco","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/114b4728f600b17f8a5bceaa06a855e068604f9f45e6612df2056a40c91fec3b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/114b4728f600b17f8a5bceaa06a855e068604f9f45e6612df2056a40c91fec3b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/114b4728f600b17f8a5bceaa06a855e068604f9f45e6612df2056a40c91fec3b?s=96&d=mm&r=g","caption":"apacheco"},"url":"https:\/\/blplegal.com\/es\/author\/apacheco\/"}]}},"_links":{"self":[{"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/posts\/7227","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/comments?post=7227"}],"version-history":[{"count":0,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/posts\/7227\/revisions"}],"wp:attachment":[{"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/media?parent=7227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/categories?post=7227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/tags?post=7227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}