{"id":2482,"date":"2018-09-27T18:12:31","date_gmt":"2018-09-27T21:12:31","guid":{"rendered":"https:\/\/cooperar.coop\/?p=2482"},"modified":"2018-09-27T18:12:54","modified_gmt":"2018-09-27T21:12:54","slug":"aclaraciones-sobre-el-impuesto-a-las-ganancias-y-cooperativas","status":"publish","type":"post","link":"https:\/\/cooperar.coop\/?p=2482","title":{"rendered":"Aclaraciones sobre el Impuesto a las Ganancias y cooperativas"},"content":{"rendered":"<p>El Poder Ejecutivo ha incluido dentro del Proyecto de Presupuesto 2019, nuevamente, una\u00a0modificaci\u00f3n del impuesto a las ganancias a los\u00a0efectos de eliminar la exenci\u00f3n sobre los excedentes<br \/>\nde determinadas actividades de cooperativas y\u00a0mutuales.<\/p>\n<p>A los efectos de aportar al debate sobre este tema, el prop\u00f3sito de estas l\u00edneas es aclarar algunos puntos\u00a0que suelen ser confusos para quienes no est\u00e1n\u00a0habituados a los detalles de la naturaleza jur\u00eddica de\u00a0las cooperativas.<\/p>\n<p>No todos los excedentes de las cooperativas est\u00e1n exentos: los\u00a0excedentes repartibles, esto es, lo que vuelve al\u00a0asociado ya sea en efectivo o en acciones, est\u00e1n gravados por el impuesto a las ganancias.<\/p>\n<p><a href=\"https:\/\/cooperar.coop\/wp-content\/uploads\/2018\/09\/Impuesto-a-las-ganancias-y-Cooperativas-Aclaraciones-de-Cooperar.pdf\"><strong>Documento completo<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Poder Ejecutivo ha incluido dentro del Proyecto de Presupuesto 2019, nuevamente, una\u00a0modificaci\u00f3n del impuesto a las ganancias a los\u00a0efectos de eliminar la exenci\u00f3n sobre los excedentes de determinadas actividades de cooperativas y\u00a0mutuales. A los efectos de aportar al debate sobre este tema, el prop\u00f3sito de estas l\u00edneas es aclarar algunos puntos\u00a0que suelen ser confusos [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2484,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaraciones"],"_links":{"self":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts\/2482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2482"}],"version-history":[{"count":1,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts\/2482\/revisions"}],"predecessor-version":[{"id":2483,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts\/2482\/revisions\/2483"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/media\/2484"}],"wp:attachment":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}