{"id":1195,"date":"2022-11-07T16:27:28","date_gmt":"2022-11-07T19:27:28","guid":{"rendered":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1195"},"modified":"2023-03-14T14:39:25","modified_gmt":"2023-03-14T17:39:25","slug":"aula-gestoria-administracion-y-tributacion-de-empresas-4-10","status":"publish","type":"page","link":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1195","title":{"rendered":"ejercicios: modificaci\u00f3n y clausura de empresas"},"content":{"rendered":"<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#2c2c2c;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:-webkit-box;display:-ms-flexbox;display:flex}.elementor-widget-divider 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.elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}<\/style>\n<p style=\"text-align: center;\"><strong>ejercicios de modificaci\u00f3n y clausura de empresas:<\/strong><\/p>\n<h6>1) <\/h6>\n<h6>Marisa Vilche, quien desde hace un tiempo le ha realizado varias consultas y le ha encomendado la gesti\u00f3n de varios tr\u00e1mites, incluyendo c\u00e1lculos de IVA, IRAE, Impuesto al Patrimonio, y la presentaci\u00f3n de las declaraciones juradas de dichos impuestos, le solicita que le indique qu\u00e9 documentos, formularios y\/o certificados necesita para poder pasar, a partir del mes entrante, a ser contribuyente de IVA M\u00ednimo.<\/h6>\n<h6>Dado que usted lleva de manera muy ordenada un respaldo de los tr\u00e1mites que realiza, incluyendo un historial de las gestiones efectuadas, y copias de los documentos de los cuales se ha encargado, sabe que la denominaci\u00f3n de la empresa unipersonal de Marisa Vilche es: \u201cVILCHE AYESTAR\u00c1N MARISA DISIANA\u201d, que su n\u00famero de RUT el 214669120015, y que inici\u00f3 actividades el 14 de febrero del 2020, teniendo como giro el de laqueado de muebles, declar\u00e1ndose desde el comienzo como contribuyente del r\u00e9gimen general.<\/h6>\n<h6>Tambi\u00e9n tiene respaldos de las declaraciones juradas que usted le confeccion\u00f3, por dicho a\u00f1o, las cuales puede entonces con facilidad consultar, si le fuera necesario.<\/h6>\n<h6>\u00a0 2)<\/h6>\n<h6>Adem\u00e1s, le comenta Marisa que ha decidido cerrar el local en el que actualmente tiene su taller, ya que le resulta peque\u00f1o, y abrir otro, m\u00e1s amplio y mejor ubicado, a un par de cuadras. <\/h6>\n<h6>Un conocido de ella, de nombre Mario Holtz, le ha dicho que lo que deber\u00eda hacer es clausurar su unipersonal, para dar de baja al actual local, y luego abrir otra unipersonal, con la nueva direcci\u00f3n, aunque no estaba \u00e9l muy seguro de si puede cerrar una unipersonal y abrir otra que tenga el mismo giro que la anterior. <\/h6>\n<h6>\u00bfQu\u00e9 podr\u00eda responderle usted a Marisa, al respecto?<\/h6>\n<h6>3) <\/h6>\n<h6>Asimismo, Marisa le comenta que seg\u00fan le ha dicho Mario Holtz, podr\u00eda trabajar con los dos locales a la vez, pero que, si declara a ambos ante DGI y BPS, eso le implicar\u00eda tener que pagar el doble de impuestos, ya que, naturalmente, en \u00e9se caso tendr\u00eda dos locales en lugar de uno. <\/h6>\n<h6>\u00bfAgregar\u00eda usted algo, a la opini\u00f3n de Mario?<\/h6>\n<h6>4) <\/h6>\n<h6>Tambi\u00e9n le recuerda Marisa que, adem\u00e1s de ser titular de una unipersonal, integra una sociedad de hecho junto con su pareja, Fernando G\u00f3mez, cuyo giro es el de panader\u00eda.<\/h6>\n<h6>Por su parte, Fernando G\u00f3mez, a su vez, es titular de una unipersonal, que se dedica a la administraci\u00f3n de edificios de propiedad horizontal, inscripto ante DGI con el c\u00f3digo de actividad 68209 (\u201cOtras actividades inmobiliarias realizadas a cambio de una retribuci\u00f3n o por contrato\u201d).<\/h6>\n<h6>Fernando tiene intenci\u00f3n de, adem\u00e1s de administrar edificios, dedicarse a la intermediaci\u00f3n en la venta y alquiler de inmuebles, a cambio de una comisi\u00f3n. <\/h6>\n<h6>Seg\u00fan le indic\u00f3 su conocido, Mario Holtz, que sabe mucho de negocios, para poder cobrar comisiones por la venta o alquileres de inmuebles, deber\u00eda declararlo como un giro aparte del que Fernando ya tiene.<\/h6>\n<h6>\u00bfOpina igual que Mario?<\/h6>\n<h6>5)<\/h6>\n<h6>Usted ha participado en la realizaci\u00f3n de varias consultas, c\u00e1lculos y tr\u00e1mites de la empresa unipersonal de Carlos Berm\u00fadez, desde su apertura el 1 de septiembre del 2018, hasta las declaraciones juradas del a\u00f1o 2019, \u00faltimo contacto que tuvo con dicha empresa, encontr\u00e1ndose hasta all\u00ed la situaci\u00f3n tributaria y documental de la misma en perfecto orden.<\/h6>\n<h6>Hoy Carlos le comenta que el 6 de marzo del 2020 conform\u00f3 una SRL con una conocida de \u00e9l, de nombre Mar\u00eda Capretti, y dado que obten\u00eda mayor rentabilidad con esta sociedad, pero le exig\u00eda mayor dedicaci\u00f3n, desatendi\u00f3 su empresa unipersonal, al extremo que la \u00faltima actividad que tuvo con la unipersonal, fue una venta realizada el 18 de marzo del 2020, y que, desde entonces, ni siquiera ha abonado nada a DGI ni a BPS.<\/h6>\n<h6>Carlos le informa que a finales del 2020 se mud\u00f3, y cree que all\u00ed extravi\u00f3 toda la documentaci\u00f3n de su empresa, incluyendo su tarjeta de RUT, las facturas, boletas y recibos que ten\u00eda, as\u00ed como los comprobantes de pago de impuesto y de presentaci\u00f3n de las declaraciones juradas.<\/h6>\n<h6>En tanto no quiere dejar la situaci\u00f3n de su empresa en irregularidad, le solicita a usted que le detalle qu\u00e9 puede hacer para obtener la informaci\u00f3n de la documentaci\u00f3n que comercial que solicit\u00f3, de sus comprobantes de inscripci\u00f3n, y qu\u00e9 documentos y formularios necesita para efectuar la clausura de su empresa.<\/h6>\n<h6>Tambi\u00e9n est\u00e1 muy preocupado porque desde que dej\u00f3 de tener actividad con su empresa, nunca m\u00e1s ha abonado ning\u00fan impuesto, y le solicita que usted adem\u00e1s le determine cu\u00e1nto deber\u00eda hasta el d\u00eda de hoy, incluyendo multas y recargos por todo concepto.<\/h6>\n<h6>Ya que por unos veinte d\u00edas estar\u00e1 visitando a sus familiares que viven en la ciudad de Alicante, le consulta si necesariamente debe firmarle los formularios, o si existe alguna manera de evitar \u00e9sa instancia de tener que firmar documentos.<\/h6>\n<h6><em>\u21d2 \u21d2 \u21d2\u00a0 env\u00edanos tus consultas, respuestas y opiniones, a trav\u00e9s del \u201c\u00a0 <a href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=112\" target=\"_blank\" rel=\"noopener\">escr\u00edbenos<\/a> \u201d de esta p\u00e1gina, o del grupo de trabajo de WhatsApp que integras con tus docentes. \u21d0 \u21d0 \u21d0<br \/><\/em><\/h6>\n<p><strong>Para acceder a los dem\u00e1s cuestionarios de evaluaci\u00f3n del curso, ingresa al siguiente enlace:<\/strong><\/p>\n<p><a style=\"color: #808000;\" href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=932\" target=\"_blank\" rel=\"noopener\">aula: \u00abGestor\u00eda Administrativa\u00bb<\/a><\/p>\n<h6 style=\"text-align: center;\">diploma correspondiente a la capacitaci\u00f3n de \u00abGestor\u00eda, Administraci\u00f3n y Tributaci\u00f3n de Empresas\u00bb:<\/h6>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"212\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23-300x212.jpg\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23-300x212.jpg 300w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23-768x543.jpg 768w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23.jpg 1015w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image-carousel .swiper-container{position:static}.elementor-widget-image-carousel .swiper-container .swiper-slide figure{line-height:inherit}.elementor-widget-image-carousel .swiper-slide{text-align:center}.elementor-image-carousel-wrapper:not(.swiper-container-initialized) .swiper-slide{max-width:calc(100% \/ var(--e-image-carousel-slides-to-show, 3))}<\/style>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-1-pwxv0l4pz6kgi36flz9igcmul2slu7vevidv6wre8s.jpg\" alt=\"estudioEAL 1\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-2-pwxv0n0ecun15b3pb02rlc5rrujc9m2vjrou5golwc.jpg\" alt=\"estudioEAL 2\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-3-scaled-pwxv0qrr46s6fqy8p1p9vb7m5e0t4ehswaas2kj17g.jpg\" alt=\"estudioEAL 3\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-4-pwxv0wes96zwdeq1s451a9sdpp90el46x27oy8ao64.jpeg\" alt=\"estudioEAL 4\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-5-pwxv0xcmg116p0oommjnurjub34dma7x96v6fi99zw.jpg\" alt=\"estudioEAL 5\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-6-pwxv0z8atp3rc8lybncwzr2rhuv41ofdxg65e26hng.jpg\" alt=\"estudioEAL 6\" \/><\/figure>\n<p>\t\t\t\t\t\t\t\t\t\t\t\tAnterior<br \/>\n\t\t\t\t\t\t\t\t\t\t\t\tSiguiente<\/p>\n<h6 style=\"text-align: center;\"><em>contacto:<\/em><\/h6>\n<p style=\"text-align: center;\">\u00a0<\/p>\n<h6 style=\"text-align: center;\"><em>whatsapp: 095032613 &#8211; tel\u00e9fono: 24003230\u00a0 <\/em><\/h6>\n<h6 style=\"text-align: center;\"><em>email: estudio@estudioaquileslanza.com.uy<\/em><br \/><em>sede: avda. 18 de Julio 1825 of. 302; Montevideo, Uruguay<\/em><br \/><em>estudio aquiles lanza srl <\/em><\/h6>\n<h6 style=\"text-align: center;\"><em>\u00a0instituci\u00f3n de ense\u00f1anza &#8211; RUT: 219105140019<\/em><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>ejercicios de modificaci\u00f3n y clausura de empresas: 1) Marisa Vilche, quien desde hace un tiempo le ha realizado varias consultas &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1195","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1195","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1195"}],"version-history":[{"count":7,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1195\/revisions"}],"predecessor-version":[{"id":2092,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1195\/revisions\/2092"}],"wp:attachment":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<div 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