{"id":1414,"date":"2022-11-07T16:27:28","date_gmt":"2022-11-07T19:27:28","guid":{"rendered":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1414"},"modified":"2023-03-14T15:27:07","modified_gmt":"2023-03-14T18:27:07","slug":"aula-gestoria-administracion-y-tributacion-de-empresas-4-12-9-5-5","status":"publish","type":"page","link":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1414","title":{"rendered":"ejercicios: c\u00e1lculo de reajustes de alquiler"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1414\" class=\"elementor elementor-1414\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d274a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d274a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7dab05e\" data-id=\"7dab05e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fb55d3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8fb55d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d3d9c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d3d9c7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-824f0d8\" data-id=\"824f0d8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-674ba0a animated-slow elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"674ba0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;rotateInDownLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"text-decoration: underline; color: #808000;\"><strong>ejercicios de c\u00e1lculo de reajustes de alquiler:<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-abc8db6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abc8db6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da90039\" data-id=\"da90039\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef992c5 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"ef992c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #333399;\">1) <\/span><\/h6><h6><span style=\"color: #333399;\">Sonia Gadea es propietaria, junto a su hermano Marcelino, de un peque\u00f1o local ubicado en 25 de Mayo 97, en la ciudad de Tacuaremb\u00f3, el cual alquilaron el 17 de marzo del a\u00f1o pasado por $ 8.600 a una persona de nacionalidad brasile\u00f1a, de nombre Ludmilha Franz, para instalar un negocio de venta de artesan\u00edas.<\/span><\/h6><h6><span style=\"color: #333399;\">El permiso de construcci\u00f3n del local es del 16 de abril de 1948.<\/span><\/h6><h6><span style=\"color: #333399;\">Entendiendo que por estas fechas se deber\u00eda realizar un reajuste del precio del alquiler, le solicitan a usted que lo calcule, les informe a partir de qu\u00e9 fecha debe comenzar a pagarlo, y si deben realizar alguna modificaci\u00f3n en el contrato, o dejar constancia en alg\u00fan documento del nuevo precio, ya que no han alquilado con ninguna garant\u00eda ni inmobiliaria intermediaria.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29f2a2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29f2a2a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-361803c\" data-id=\"361803c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03abcc8 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"03abcc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>\u00a0 <span style=\"color: #333399;\">2)<\/span><\/h6><h6><span style=\"color: #333399;\">Ludmilha Franz, adem\u00e1s del local que alquila a Sonia y Marcelino Gadea, les ha arrendado un apartamento de alto, en la calle 25 de Mayo 210, tambi\u00e9n en Tacuaremb\u00f3.<\/span><\/h6><h6><span style=\"color: #333399;\">El contrato de alquiler lo redact\u00f3 una escribana de la ciudad, y dado que el edificio es de los a\u00f1os setenta, fij\u00f3 reajustes anuales. <\/span><\/h6><h6><span style=\"color: #333399;\">Libio, hijo de Marcelino, se ha enterado que podr\u00edan haberse pactado ajustes cuatrimestrales, y as\u00ed, obtener aumentos cada cuatro meses, en lugar de s\u00f3lo una vez por a\u00f1o, por lo cual le consulta a usted si el contrato puede revocarse por \u00e9se error, o modificarse para pasar a ajustes cuatrimestrales.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4abeeae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4abeeae\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b08be7f\" data-id=\"b08be7f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3224e1f elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"3224e1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #333399;\">3) <\/span><\/h6><h6><span style=\"color: #333399;\">Inmobiliaria Bet Zoar SRL arrend\u00f3 una casa en la zona de Belvedere, el 8 de diciembre del 2017 a una psic\u00f3loga que la utilizar\u00e1 como vivienda, y para atender su consultorio particular. <\/span><\/h6><h6><span style=\"color: #333399;\">El alquiler se fij\u00f3 en $ 23.600, con garant\u00eda de ANDA por el monto de $ 20.000, y quedando los $ 3.600 restantes consignados en el contrato de alquiler, fuera de la cobertura de dicha garant\u00eda.<\/span><\/h6><h6><span style=\"color: #333399;\">Debiendo en diciembre del 2019 realizar un nuevo reajuste cuatrimestral; \u00bfa qu\u00e9 monto se debi\u00f3 aumentar el alquiler?<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-027ed99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"027ed99\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-88ab853\" data-id=\"88ab853\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8147631 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"8147631\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #333399;\">4) <\/span><\/h6><h6><span style=\"color: #333399;\">Inmobiliaria Bet Zoar SRL alquil\u00f3 el 12 de febrero del 2018 un predio con una casita, contiguo a sus oficinas en Montevideo, para utilizarlo como dep\u00f3sito de sus documentos m\u00e1s antiguos, estacionamiento de sus veh\u00edculos durante la jornada laboral, y como vivienda de una persona que contratar\u00e1n para que oficie de sereno del local de la inmobiliaria.<\/span><\/h6><h6><span style=\"color: #333399;\">La casita data de principios de la d\u00e9cada de 1960, pero las construcciones nunca fueron regularizadas.<\/span><\/h6><h6><span style=\"color: #333399;\">El contrato de arrendamiento fue realizado con garant\u00eda de propiedad (un apartamento en la ciudad de Salto, propiedad de la pareja de uno de los socios de la inmobiliaria), fij\u00e1ndose un precio de $ 17.600, con un plazo de dos a\u00f1os.<\/span><\/h6><h6><span style=\"color: #333399;\">Asumiendo un nuevo socio la administraci\u00f3n de la inmobiliaria, le solicita que le prepare un informe con los montos que mes a mes debieron abonarse hasta la fecha de finalizaci\u00f3n de la vigencia del contrato, para controlar los gastos autorizados por el administrador anterior de la empresa.<\/span><\/h6><h6><span style=\"color: #333399;\">Asimismo, le solicita le informe en qu\u00e9 fecha podr\u00e1n rescindir el contrato, y qu\u00e9 costos implicar\u00e1, en su caso.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-409cf0d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"409cf0d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a41c09\" data-id=\"1a41c09\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e8aee76 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"e8aee76\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #333399;\">5) <\/span><\/h6><h6><span style=\"color: #333399;\">Carolina Capretti, tiene derechos posesorios sobre un terreno de las afueras de la ciudad de Barros Blancos, desde hace 8 a\u00f1os.<\/span><\/h6><h6><span style=\"color: #333399;\">En dicho terreno existe una casita, cuyo permiso de construcci\u00f3n es del abril de 1953, y ella ha construido un galponcito para alquilarlos.<\/span><\/h6><h6><span style=\"color: #333399;\">Alquil\u00f3 el galponcito en agosto del 2020 como dep\u00f3sito para una empresa de la zona, por un precio de $ 19.600, mediante garant\u00eda de Porto Seguro; y al mes siguiente alquil\u00f3 la casita a una compa\u00f1era de trabajo, por $ 14.700, mediante el r\u00e9gimen de la LUC, en cuyo contrato no se percataron de incluir cl\u00e1usula de reajuste.<\/span><\/h6><h6><span style=\"color: #333399;\">En marzo del 2022 Carolina necesita comprobar sus ingresos para solicitar un pr\u00e9stamo, y le solicita a usted que le informe qu\u00e9 rentas en total ha obtenido por ambos alquileres hasta febrero del 2022.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e1be36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e1be36\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c313e2d\" data-id=\"c313e2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f7dfb9 elementor-widget elementor-widget-text-editor\" data-id=\"9f7dfb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #333399;\">6)<\/span><\/h6><h6><span style=\"color: #333399;\">Pablo Holtz alquil\u00f3 hace un a\u00f1o, en U$S 1.200 mensuales, pagaderos a mes vencido y con garant\u00eda de cinco meses de dep\u00f3sito, un local recientemente construido, propiedad de Marcelino Gadea.<\/span><\/h6><h6><span style=\"color: #333399;\"> El intermediario, Fernando G\u00f3mez, no incluy\u00f3 en el contrato cl\u00e1usula de reajuste, sabiendo que el Decreto Ley 14.219 ya determina la forma en que deben aumentarse legalmente los alquileres. <\/span><\/h6><h6><span style=\"color: #333399;\">Debiendo este mes efectuarse un ajuste del precio del arrendamiento; \u00bfcu\u00e1nto deber\u00e1 comenzar a pagar Pablo, y por cu\u00e1nto tiempo?<\/span><span style=\"color: #333399;\">\u00a0<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d67511d elementor-widget elementor-widget-spacer\" data-id=\"d67511d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f8dc045 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8dc045\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b6178d2\" data-id=\"b6178d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04a6d8d elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"04a6d8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #800080;\"><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><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2498d91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2498d91\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a090b36\" data-id=\"a090b36\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-584fd59 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"584fd59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1dfef59 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1dfef59\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1bb2dc\" data-id=\"a1bb2dc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e04ea5 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"2e04ea5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #808000;\"><strong>Para acceder a los dem\u00e1s cuestionarios de evaluaci\u00f3n del curso, ingresa al siguiente enlace:<\/strong><\/span><\/p><p><span style=\"color: #808000;\"><a style=\"color: #808000;\" href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=981\" target=\"_blank\" rel=\"noopener\">aula: \u00abAdministraci\u00f3n Inmobiliaria\u00bb<\/a> <br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2be52e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2be52e4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-41465c9\" data-id=\"41465c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85f14c6 elementor-widget elementor-widget-spacer\" data-id=\"85f14c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6f3cb6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6f3cb6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1cabb60\" data-id=\"1cabb60\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-578f794 elementor-widget elementor-widget-text-editor\" data-id=\"578f794\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6 style=\"text-align: center;\"><span style=\"color: #800080;\">diploma correspondiente a la capacitaci\u00f3n de \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\u00bb:<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3227cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3227cb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-316d210\" data-id=\"316d210\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f546fb0 elementor-widget elementor-widget-image\" data-id=\"f546fb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"213\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Inmobiliaria-23-300x213.jpg\" class=\"attachment-medium size-medium wp-image-2054\" alt=\"\" srcset=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Inmobiliaria-23-300x213.jpg 300w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Inmobiliaria-23-768x545.jpg 768w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Inmobiliaria-23.jpg 1015w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d63eba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d63eba\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5046517\" data-id=\"5046517\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-533663d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"533663d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ab060c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ab060c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f11316\" data-id=\"3f11316\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e79d478 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"e79d478\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:11,&quot;sizes&quot;:[]},&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carrusel de im\u00e1genes\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-1-pwxv0l4pz6kgi36flz9igcmul2slu7vevidv6wre8s.jpg\" alt=\"estudioEAL 1\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-2-pwxv0n0ecun15b3pb02rlc5rrujc9m2vjrou5golwc.jpg\" alt=\"estudioEAL 2\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-3-scaled-pwxv0qrr46s6fqy8p1p9vb7m5e0t4ehswaas2kj17g.jpg\" alt=\"estudioEAL 3\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-4-pwxv0wes96zwdeq1s451a9sdpp90el46x27oy8ao64.jpeg\" alt=\"estudioEAL 4\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-5-pwxv0xcmg116p0oommjnurjub34dma7x96v6fi99zw.jpg\" alt=\"estudioEAL 5\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-6-pwxv0z8atp3rc8lybncwzr2rhuv41ofdxg65e26hng.jpg\" alt=\"estudioEAL 6\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b8ee74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b8ee74\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c511197\" data-id=\"c511197\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb2baf1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cb2baf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b5194e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b5194e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf47efd\" data-id=\"cf47efd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8685dca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8685dca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da17af5\" data-id=\"da17af5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6263aca elementor-widget elementor-widget-text-editor\" data-id=\"6263aca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6 style=\"text-align: center;\"><span style=\"color: #808000;\"><em>contacto:<\/em><\/span><\/h6><p style=\"text-align: center;\">\u00a0<\/p><h6 style=\"text-align: center;\"><span style=\"color: #808000;\"><em>whatsapp: 095032613 &#8211; tel\u00e9fono: 24003230\u00a0 <\/em><\/span><\/h6><h6 style=\"text-align: center;\"><span style=\"color: #808000;\"><em>email: estudio@estudioaquileslanza.com.uy<\/em><\/span><br \/><span style=\"color: #808000;\"><em>sede: avda. 18 de Julio 1825 of. 302; Montevideo, Uruguay<\/em><\/span><br \/><span style=\"color: #808000;\"><em>estudio aquiles lanza srl <\/em><\/span><\/h6><h6 style=\"text-align: center;\"><span style=\"color: #808000;\"><em>\u00a0instituci\u00f3n de ense\u00f1anza &#8211; RUT: 219105140019<\/em><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ejercicios de c\u00e1lculo de reajustes de alquiler: 1) Sonia Gadea es propietaria, junto a su hermano Marcelino, de un peque\u00f1o &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-1414","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1414","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=1414"}],"version-history":[{"count":10,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1414\/revisions"}],"predecessor-version":[{"id":2110,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1414\/revisions\/2110"}],"wp:attachment":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}