{"id":12277,"date":"2014-04-23T18:45:59","date_gmt":"2014-04-23T18:45:59","guid":{"rendered":"http:\/\/copades.com\/monec\/?p=12277"},"modified":"2014-04-23T18:45:59","modified_gmt":"2014-04-23T18:45:59","slug":"ley-eleva-registro-de-pequeno-contribuyente","status":"publish","type":"post","link":"https:\/\/copades.com\/monec\/?p=12277","title":{"rendered":"Ley eleva registro de peque\u00f1o contribuyente"},"content":{"rendered":"<p style=\"text-align: justify;\">Desde la vigencia de los cambios a la Ley del IVA, en el 2012, la inscripci\u00f3n de personas en el r\u00e9gimen de peque\u00f1o contribuyente creci\u00f3 23.30% y lleg\u00f3 a 730,488 para finales del 2013. La cantidad es 138,354 contribuyentes m\u00e1s que en el 2011, cuando reg\u00eda otra norma. El comportamiento se vio influenciado porque la Ley del Impuesto al Valor Agregado (IVA) ampli\u00f3 de Q60 mil a Q150 mil anuales el reporte de ventas para ese segmento. Adem\u00e1s, este r\u00e9gimen brinda facilidad al contribuyente, porque solo paga 5.0% sobre el total de sus ventas y no est\u00e1n afectos al impuesto sobre la renta, explic\u00f3 <strong>Ricardo Barrientos<\/strong>, analista del Instituto Centroamericano de Estudios Fiscales. (Prensa Libre 23.04.14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Desde la vigencia de los cambios a la Ley del IVA, en el 2012, la inscripci\u00f3n de personas en el r\u00e9gimen de peque\u00f1o contribuyente creci\u00f3 23.30% y lleg\u00f3 a 730,488 para finales del 2013.&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,39],"tags":[81],"class_list":["post-12277","post","type-post","status-publish","format-standard","hentry","category-finanzas-publicas","category-sector-publico","tag-iva"],"_links":{"self":[{"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/posts\/12277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12277"}],"version-history":[{"count":1,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/posts\/12277\/revisions"}],"predecessor-version":[{"id":12278,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=\/wp\/v2\/posts\/12277\/revisions\/12278"}],"wp:attachment":[{"href":"https:\/\/copades.com\/monec\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/copades.com\/monec\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}