{"id":20911,"date":"2025-04-06T10:49:39","date_gmt":"2025-04-06T14:49:39","guid":{"rendered":"https:\/\/www.cpcichile.cl\/?post_type=mec-events&#038;p=20911"},"modified":"2025-04-06T10:49:39","modified_gmt":"2025-04-06T14:49:39","slug":"curso-practico-on-line-llenado-formulario-22-at-2025-igc-e-idpc-todos-los-regimenes-tributarios","status":"publish","type":"mec-events","link":"https:\/\/www.cpcichile.cl\/?mec-events=curso-practico-on-line-llenado-formulario-22-at-2025-igc-e-idpc-todos-los-regimenes-tributarios","title":{"rendered":"CURSO PR\u00c1CTICO ON LINE &#8211; Llenado Formulario 22 AT 2025 &#8211; IGC e IDPC Todos Los Reg\u00edmenes Tributarios"},"content":{"rendered":"<p><span style=\"color: #0000ff;\"><strong>IMPUESTO GLOBAL COMPLEMENTARIO E IMPUESTO DE PRIMERA CATEGOR\u00cdA TODOS LOS REGIMENES TRIBUTARIOS<\/strong><\/span><\/p>\n<p><span style=\"color: #993366;\"><strong>S\u00c1BADO 12 DE ABRIL DE 2025 \u2013 <\/strong><strong>DE\u00a0 10.00 A 13.00 Hrs. y\u00a0 14:30 A 17:30 HRS. (Total 06 Hrs.)<\/strong><\/span><\/p>\n<p><strong>RELATOR:\u00a0DN. ROBERTO LUCERO VILLALOBOS<\/strong><\/p>\n<p><span style=\"color: #993366;\"><strong>ARANCEL GENERAL:<\/strong>\u00a0<strong>$ 50.000 p\/p.<\/strong><\/span><\/p>\n<p><span style=\"color: #993366;\"><strong>ARANCEL CONVENIO\u00a0 COPCEA:<\/strong>\u00a0<strong>$ 40.000 p\/p.<\/strong><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong>Dirigido a:<\/strong><\/span><\/p>\n<p>Profesionales de la contabilidad, asesores tributarios, abogados, empresarios, due\u00f1os, socios y\/o accionistas de empresas, y a todo aquel que participe de la gesti\u00f3n tributaria de una empresa.<\/p>\n<p><span style=\"color: #0000ff;\"><strong>Objetivo:<\/strong><\/span><\/p>\n<p>Curso enfocado a analizar, aplicar y comprender la normativa tributaria para el llenado del Formulario 22 AT 2024, de manera 100% pr\u00e1ctica. El curso cuenta con ejercicios de desarrollo pr\u00e1ctico.<\/p>\n<p><span style=\"color: #0000ff;\"><strong>Contenido Progr\u00e1matico:<\/strong><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong>I.- Introducci\u00f3n<\/strong><\/span><\/p>\n<ul>\n<li>Quienes deben presentar Formulario 22<\/li>\n<li>Fecha de presentaci\u00f3n F22<\/li>\n<li>Sanciones por su presentaci\u00f3n fuera de plazo o no presentaci\u00f3n<\/li>\n<li>Observaciones frecuentes al F22 y c\u00f3mo prevenirlas<\/li>\n<li>Comparativo del F22 AT 2025 con el F22 AT 2024<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\"><strong>II.- Llenado Formulario 22<\/strong><\/span><\/p>\n<ul>\n<li>Rentas brutas afectas: L\u00edneas 1 a la 14<\/li>\n<li>Rebajas a la renta: L\u00edneas 15 a la 23<\/li>\n<li>IGC o IUSC: L\u00edneas 24 a la 53<\/li>\n<li>Impuestos anuales a la renta: L\u00edneas 54 a la 83<\/li>\n<li>Deducciones a los impuestos: L\u00edneas 84 a la 106<\/li>\n<li>Otros cargos: L\u00edneas 107 a la 109<\/li>\n<li>Remanente Cr\u00e9dito-Impuesto a Pagar: L\u00edneas 110 a la 119<\/li>\n<li>Recuadro 1 (honorarios)<\/li>\n<li>Recuadro 2 (mayor o menor valor enajenaci\u00f3n de bienes ra\u00edces)<\/li>\n<li>Recuadro 3 (datos sobre instrumentos de ahorro acogido al ex art\u00edculo 57 bis)<\/li>\n<li>Recuadro 4 (enajenaci\u00f3n o rescate, seg\u00fan corresponda, de acciones, derechos sociales, cuotas de fondos mutuos y\/o de inversi\u00f3n y de instrumentos que cumplan los requisitos establecidos en el art\u00edculo 107 de la LIR)<\/li>\n<li>Recuadro 5 (cr\u00e9dito por ingreso diferido propietarios r\u00e9gimen 14 D N\u00b08)<\/li>\n<li>Recuadro 6 (datos informativos)<\/li>\n<li>Recuadro 7 (ingreso diferido)<\/li>\n<li>Recuadro 8 (donaciones y cr\u00e9ditos o rebajas al IDPC)<\/li>\n<li>Recuadro 9 (registro FUR)<\/li>\n<li>Recuadro 10 (depreciaci\u00f3n tributaria)<\/li>\n<li>Recuadro 11 (royalty minero)<\/li>\n<li>Recuadro 12 (Renta L\u00edquida Imponible 14 A)<\/li>\n<li>Recuadro 13 (Determinaci\u00f3n RAI 14 A)<\/li>\n<li>Recuadro 14 (Capital Propio Tributario 14 A)<\/li>\n<li>Recuadro 15 (Registros y STUT 14 A)<\/li>\n<li>Recuadro 16 (SAC 14 A)<\/li>\n<li>Recuadro 17 (Base Imponible 14 D N\u00b03)<\/li>\n<li>Recuadro 18 (Determinaci\u00f3n RAI 14 D N\u00b0 3)<\/li>\n<li>Recuadro 19 (Capital Propio Tributario Simplificado 14 D N\u00b0 3)<\/li>\n<li>Recuadro 20 (Registros y STUT 14 D N\u00b0 3)<\/li>\n<li>Recuadro 21 (SAC 14 D N\u00b0 3)<\/li>\n<li>Recuadro 22 (Base Imponible 14 D N\u00b0 8)<\/li>\n<li>Recuadro 23 (Capital Propio Tributario Simplificado 14 D N\u00b0 8)<\/li>\n<li>Recuadro 24 (Pago pr\u00e9stamo solidario del Estado)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\"><strong>Formulario de Inscripci\u00f3n:<\/strong><\/span><\/p>\n<style id=\"wpforms-css-vars-20883\">\n\t\t\t\t#wpforms-20883 {\n\t\t\t\t\n\t\t\t}\n\t\t\t<\/style><div class=\"wpforms-container wpforms-container-full wpforms-render-modern\" 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DE\u00a0<\/p>\n","protected":false},"author":2,"featured_media":20912,"comment_status":"closed","ping_status":"closed","template":"","tags":[],"mec_category":[153],"class_list":["post-20911","mec-events","type-mec-events","status-publish","has-post-thumbnail","hentry","mec_category-curso-tributario"],"_links":{"self":[{"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=\/wp\/v2\/mec-events\/20911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=\/wp\/v2\/mec-events"}],"about":[{"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=\/wp\/v2\/types\/mec-events"}],"author":[{"embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20911"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=\/wp\/v2\/media\/20912"}],"wp:attachment":[{"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20911"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20911"},{"taxonomy":"mec_category","embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fmec_category&post=20911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}