{"id":2112,"date":"2021-02-11T09:00:00","date_gmt":"2021-02-11T15:00:00","guid":{"rendered":"https:\/\/santiagogalvan.com\/?p=2112"},"modified":"2021-03-11T19:29:41","modified_gmt":"2021-03-12T01:29:41","slug":"presuncion-de-existencia-de-razon-de-negocio","status":"publish","type":"post","link":"https:\/\/santiagogalvan.com\/index.php\/2021\/02\/11\/presuncion-de-existencia-de-razon-de-negocio\/","title":{"rendered":"Presunci\u00f3n de existencia de Raz\u00f3n de Negocio"},"content":{"rendered":"\n<p>La autoridad podr\u00e1 presumir, salvo prueba en contrato que hay o no raz\u00f3n de negocio en alguna operaci\u00f3n:<\/p>\n\n\n\n<p>SI:<\/p>\n\n\n\n<p>\u2022Cuando el beneficio econ\u00f3mico cuantificable razonablemente esperado, sea <strong>MAYOR<\/strong> al beneficio fiscal.<\/p>\n\n\n\n<p>NO:<\/p>\n\n\n\n<p>\u2022Cuando el beneficio econ\u00f3mico cuantificable razonablemente esperado, sea <strong>MENOR<\/strong> al beneficio fiscal. <\/p>\n\n\n\n<p>\u2022Cuando se alcanza un beneficio econ\u00f3mico razonablemente esperado a trav\u00e9s de un menor n\u00famero de actos jur\u00eddicos\u00a0 que los realizados por el contribuyente y el efecto fiscal hubiera sido m\u00e1s gravoso<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"1024\" src=\"https:\/\/santiagogalvan.com\/wp-content\/uploads\/2021\/02\/Mesa-de-trabajo-8-1024x1024.jpg\" alt=\"\" class=\"wp-image-2113\" srcset=\"https:\/\/santiagogalvan.com\/wp-content\/uploads\/2021\/02\/Mesa-de-trabajo-8-1024x1024.jpg 1024w, https:\/\/santiagogalvan.com\/wp-content\/uploads\/2021\/02\/Mesa-de-trabajo-8-300x300.jpg 300w, https:\/\/santiagogalvan.com\/wp-content\/uploads\/2021\/02\/Mesa-de-trabajo-8-150x150.jpg 150w, https:\/\/santiagogalvan.com\/wp-content\/uploads\/2021\/02\/Mesa-de-trabajo-8-768x768.jpg 768w, https:\/\/santiagogalvan.com\/wp-content\/uploads\/2021\/02\/Mesa-de-trabajo-8-70x70.jpg 70w, https:\/\/santiagogalvan.com\/wp-content\/uploads\/2021\/02\/Mesa-de-trabajo-8-270x270.jpg 270w, https:\/\/santiagogalvan.com\/wp-content\/uploads\/2021\/02\/Mesa-de-trabajo-8-480x480.jpg 480w, https:\/\/santiagogalvan.com\/wp-content\/uploads\/2021\/02\/Mesa-de-trabajo-8.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>La autoridad podr\u00e1 presumir, salvo prueba en contrato que hay o no raz\u00f3n de negocio en alguna operaci\u00f3n: SI: \u2022Cuando el beneficio econ\u00f3mico cuantificable razonablemente esperado, sea MAYOR al beneficio fiscal. NO: \u2022Cuando el beneficio econ\u00f3mico cuantificable razonablemente esperado, sea MENOR al beneficio fiscal. \u2022Cuando se alcanza un beneficio econ\u00f3mico razonablemente esperado a trav\u00e9s de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2113,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[10,1],"tags":[],"_links":{"self":[{"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/posts\/2112"}],"collection":[{"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/comments?post=2112"}],"version-history":[{"count":1,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/posts\/2112\/revisions"}],"predecessor-version":[{"id":2114,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/posts\/2112\/revisions\/2114"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/media\/2113"}],"wp:attachment":[{"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/media?parent=2112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/categories?post=2112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/santiagogalvan.com\/index.php\/wp-json\/wp\/v2\/tags?post=2112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}