{"id":21182,"date":"2026-01-25T15:31:56","date_gmt":"2026-01-25T18:31:56","guid":{"rendered":"https:\/\/www.cpcichile.cl\/?post_type=product&#038;p=21182"},"modified":"2026-01-25T15:31:56","modified_gmt":"2026-01-25T18:31:56","slug":"incentivo-al-ahorro-impuesto-1a-cat-voluntario-e-impuesto-por-retiros-desproporcionados","status":"publish","type":"product","link":"https:\/\/www.cpcichile.cl\/?product=incentivo-al-ahorro-impuesto-1a-cat-voluntario-e-impuesto-por-retiros-desproporcionados","title":{"rendered":"INCENTIVO AL AHORRO, IMPUESTO 1a. CAT. VOLUNTARIO E IMPUESTO POR RETIROS DESPROPORCIONADOS"},"content":{"rendered":"<p><strong>INCENTIVO AL AHORRO, IMPUESTO 1a. CAT. VOLUNTARIO E IMPUESTO POR RETIROS DESPROPORCIONADOS<\/strong><\/p>\n<p><span style=\"color: #993366;\"><strong>TALLER DE 04 HRS. DE DURACI\u00d3N<\/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>$ 30.000 p\/p.<\/strong><\/span><\/p>\n<p><span style=\"color: #993366;\"><strong>ARANCEL CONVENIO\u00a0 COPCEA:<\/strong>\u00a0<strong>$ 24.000 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 o c\u00e1lculo de los impuestos anuales de una empresa.<\/p>\n<p><span style=\"color: #0000ff;\"><strong>Objetivos:<\/strong><\/span><\/p>\n<p>Algunas empresas pueden indicar que dejar\u00e1n como \u201cahorro\u201d en la empresa, parte de las utilidades obtenidas en el a\u00f1o hasta un 50%,\u00a0como reinversi\u00f3n, por lo cual hay un incentivo de no pagar ning\u00fan impuesto, mientras dichas utilidades se mantengan en la empresa.<\/p>\n<p>La empresa puede pagar un impuesto de primera categor\u00eda voluntario, cuando los retiros, remesas o dividendos no tienen cr\u00e9dito de primera categor\u00eda a usar contra los impuestos finales.<\/p>\n<p>Facultad del SII para revisar a las empresas cuyo reparto anual de utilidades se efect\u00fae en forma desproporcionada en relaci\u00f3n a la participaci\u00f3n que sus propietarios tienen sobre el capital social efectivamente pagado.<\/p>\n<p><span style=\"color: #0000ff;\"><strong>Contenido Progr\u00e1matico:<\/strong><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong>I.- Incentivo al Ahorro<\/strong><\/span><\/p>\n<ul>\n<li>Normativa legal, Art\u00edculo 14 E LIR<\/li>\n<li>Contribuyentes que pueden optar<\/li>\n<li>Determinaci\u00f3n de la base imponible sobre la cual rebajar el 50%<\/li>\n<li>Tope de la rebaja<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\"><strong>II.- Impuesto de Primera Categor\u00eda Voluntario<\/strong><\/span><\/p>\n<ul>\n<li>Normativa legal, Art\u00edculo 14 letra A N 6 LIR<\/li>\n<li>Contribuyentes que pueden optar<\/li>\n<li>Determinaci\u00f3n de la base imponible<\/li>\n<li>El IDPCV como gasto rechazado<\/li>\n<li>Rebaja de la base imponible en la determinaci\u00f3n de la renta l\u00edquida<\/li>\n<li>Uso del cr\u00e9dito de IDPCV por los socios o accionistas<\/li>\n<li>Situaci\u00f3n de lo que exceda la base imponible<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\"><strong>III. Retiros Desproporcionados<\/strong><\/span><\/p>\n<ul>\n<li>Bormativa legal, Art\u00edculo 14 A N\u00b09 LIR<\/li>\n<li>Contribuyentes que pueden quedar afectados<\/li>\n<li>C\u00f3mo, cu\u00e1ndo y forma de actuaci\u00f3n del SII<\/li>\n<li>Determinaci\u00f3n del retiro desproporcionado<\/li>\n<li>Tasa del impuesto 40%<\/li>\n<li>Ajuste del RTRE por aplicaci\u00f3n del impuesto por retiros desproporcionados<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\"><strong>Formulario 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\" id=\"wpforms-20883\"><form id=\"wpforms-form-20883\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"20883\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct%2F21182\" 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Apellido<\/div><\/div><div id=\"wpforms-20883-field_4-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"4\"><label class=\"wpforms-field-label\" for=\"wpforms-20883-field_4\">Rut <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-20883-field_4\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][4]\" aria-errormessage=\"wpforms-20883-field_4-error\" aria-describedby=\"wpforms-20883-field_4-description\" required><div id=\"wpforms-20883-field_4-description\" class=\"wpforms-field-description\">Ej: 12.345.678-9<\/div><\/div><div id=\"wpforms-20883-field_2-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"2\"><label class=\"wpforms-field-label\" for=\"wpforms-20883-field_2\">Email <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"email\" id=\"wpforms-20883-field_2\" class=\"wpforms-field-medium wpforms-field-required\" 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aria-describedby=\"wpforms-20883-field_5-description\" required><div id=\"wpforms-20883-field_5-description\" class=\"wpforms-field-description\">Ej: +56912345678<\/div><\/div><div id=\"wpforms-20883-field_6-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"6\"><label class=\"wpforms-field-label\" for=\"wpforms-20883-field_6\">Ciudad de Recidencia <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-20883-field_6\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][6]\" aria-errormessage=\"wpforms-20883-field_6-error\" aria-describedby=\"wpforms-20883-field_6-description\" required><div id=\"wpforms-20883-field_6-description\" class=\"wpforms-field-description\">Ej: Valpara\u00edso<\/div><\/div><div id=\"wpforms-20883-field_7-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"7\"><label class=\"wpforms-field-label\" for=\"wpforms-20883-field_7\">Nombre del taller o curso al cual desea participar <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-20883-field_7\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][7]\" aria-errormessage=\"wpforms-20883-field_7-error\" aria-describedby=\"wpforms-20883-field_7-description\" required><div id=\"wpforms-20883-field_7-description\" class=\"wpforms-field-description\">Ej: TALLER TRIBUTARIO LLENADO F22<\/div><\/div><div id=\"wpforms-20883-field_8-container\" class=\"wpforms-field wpforms-field-radio\" data-field-id=\"8\"><fieldset><legend class=\"wpforms-field-label\">\u00bfC\u00f3mo te enteraste de nosotros?<\/legend><ul id=\"wpforms-20883-field_8\"><li class=\"choice-1 depth-1\"><input type=\"radio\" id=\"wpforms-20883-field_8_1\" name=\"wpforms[fields][8]\" value=\"Por un amigo\" aria-errormessage=\"wpforms-20883-field_8_1-error\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-20883-field_8_1\">Por un amigo<\/label><\/li><li class=\"choice-2 depth-1\"><input type=\"radio\" id=\"wpforms-20883-field_8_2\" name=\"wpforms[fields][8]\" value=\"Por redes sociales\" aria-errormessage=\"wpforms-20883-field_8_2-error\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-20883-field_8_2\">Por redes sociales<\/label><\/li><li class=\"choice-3 depth-1\"><input type=\"radio\" id=\"wpforms-20883-field_8_3\" name=\"wpforms[fields][8]\" value=\"Por Google\" aria-errormessage=\"wpforms-20883-field_8_3-error\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-20883-field_8_3\">Por Google<\/label><\/li><li class=\"choice-4 depth-1\"><input type=\"radio\" id=\"wpforms-20883-field_8_4\" name=\"wpforms[fields][8]\" value=\"Por publicidad en medios\" aria-errormessage=\"wpforms-20883-field_8_4-error\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-20883-field_8_4\">Por publicidad en medios<\/label><\/li><\/ul><\/fieldset><\/div><div 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-->\n","protected":false},"excerpt":{"rendered":"<p><span style=\"color: #993366;\"><strong>TALLER DE 04 HRS. DE DURACI\u00d3N<\/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>$ 30.000 p\/p.<\/strong><\/span><\/p>\n<p><span style=\"color: #993366;\"><strong>ARANCEL CONVENIO\u00a0 COPCEA:<\/strong>\u00a0<strong>$ 24.000 p\/p.<\/strong><\/span><\/p>\n<p><span style=\"color: #000080;\"><strong>ACCESO AL VIDEO HASTA EL 30 DE JUNIO DE 2026<\/strong><\/span><\/p>\n<p><span style=\"color: #000080;\"><strong>MATERIAL DEL TALLER SE DESPACHA A CORREO DE INSCRIPCI\u00d3N<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"featured_media":21184,"comment_status":"open","ping_status":"closed","template":"","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout"},"product_brand":[],"product_cat":[188],"product_tag":[],"class_list":["post-21182","product","type-product","status-publish","has-post-thumbnail","product_cat-talleres","first","instock","shipping-taxable","purchasable","product-type-simple"],"_links":{"self":[{"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=\/wp\/v2\/product\/21182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=\/wp\/v2\/product"}],"about":[{"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=21182"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=\/wp\/v2\/media\/21184"}],"wp:attachment":[{"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21182"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_brand&post=21182"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_cat&post=21182"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/www.cpcichile.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_tag&post=21182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}