{"id":1454,"date":"2022-11-07T16:27:28","date_gmt":"2022-11-07T19:27:28","guid":{"rendered":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1454"},"modified":"2023-03-14T15:31:06","modified_gmt":"2023-03-14T18:31:06","slug":"aula-gestoria-administracion-y-tributacion-de-empresas-4-12-9-5-9","status":"publish","type":"page","link":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1454","title":{"rendered":"ejercicios: IRPF por rentas del capital inmobiliario"},"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 .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);-ms-flex-negative:0;flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:-webkit-box;display:-ms-flexbox;display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{-webkit-box-align:center;-ms-flex-align:center;align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .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 IRPF por rentas del capital inmobiliario:<\/strong><\/p>\n<h6>1) <\/h6>\n<h6>Julio Mart\u00ednez Losario, Ernesto Julio Mar\u00eda Prada Feij\u00f3, y Daniela Bosch Saraiva integran desde hace tiempo una sociedad de hecho, dedicada al rubro de sanitaria.<\/h6>\n<h6>Son tambi\u00e9n, conjuntamente, due\u00f1os de un local en el que hasta hace un tiempo funcionaba su empresa sanitaria, el cual ya les resultaba peque\u00f1o, por lo cual mudaron su emprendimiento a un local m\u00e1s grande, y decidieron poner en alquiler su anterior local, a $ 46.000 mensuales.<\/h6>\n<h6>Le consultan si es posible solicitar garant\u00eda de ANDA por el local, y, en caso de que esto no fuera posible, requerir al futuro inquilino, garant\u00eda de Contadur\u00eda, para de esa forma, en caso de corresponder, no tener que preocuparse por asuntos de IRPF, ya que saben que de todo eso se encargan las citadas garant\u00edas, las cuales incluso gestionan la exoneraci\u00f3n de IRPF en caso de ser necesario.<\/h6>\n<h6>\u00a0 2)<\/h6>\n<h6>Le consultan tambi\u00e9n si est\u00e1n obligados a pagar IRPF por \u00e9sos $ 46.000 de alquiler, ya que el destino del inmueble claramente ser\u00e1 comercio, y no vivienda.<\/h6>\n<h6>3) <\/h6>\n<h6>Usted, que los conoce, sabe que Julio Mart\u00ednez Losario tambi\u00e9n es propietario de un apartamentito en la ciudad de Mercedes, el cual adquiri\u00f3 conjuntamente con su esposa, y lo tienen alquilado a $ 18.000 mensuales, con garant\u00eda de propiedad, desde hace varios a\u00f1os. <\/h6>\n<h6>Salvo cortos viajes espor\u00e1dicos que realiza al Uruguay para atender algunos peque\u00f1os negocios en los que ha invertido, vive la mayor parte del tiempo en su casa en la ciudad brasile\u00f1a de Santana do Livramento.<\/h6>\n<h6>Por su parte, Ernesto Julio Mar\u00eda Prada Feij\u00f3 salvo el local del que es titular conjunto a Julio y a Daniela, no tiene ning\u00fan otro inmueble.<\/h6>\n<h6>Daniela Bosch Saraiva, es brasile\u00f1a, pero desde hace varios a\u00f1os vive en Uruguay, y tiene un par de peque\u00f1os locales en una galer\u00eda del centro de Montevideo, uno de ellos alquilado a una zapater\u00eda, por $ 28.770, con garant\u00eda de dep\u00f3sito, y otro que generalmente lo alquila en unos $ 32.000, pero que desde hace un par de meses no ha podido colocar en alquiler.<\/h6>\n<h6>Ernesto es hermano de la esposa de Julio, y Daniela es pareja de Ernesto, en uni\u00f3n libre.<\/h6>\n<h6>\u00bfPodr\u00eda determinar usted si, alquilando el local en los ya se\u00f1alados $ 46.000 deben tributar IRPF por arrendamiento? <\/h6>\n<h6>En caso de que su respuesta sea afirmativa: \u00bfcu\u00e1nto se deber\u00eda tributar, y cu\u00e1nto le corresponder\u00eda abonar a cada uno?<\/h6>\n<h6>4) <\/h6>\n<h6>\u00bfPodr\u00eda usted, de alguna manera, realizar alguna gesti\u00f3n, con la finalidad de que abonen menos IRPF, o que dejen de tributarlo?<\/h6>\n<h6>5) <\/h6>\n<h6>\u00a0Sonia Gadea es copropietaria, conjunto a su hermano Marcelino Gadea, de un inmueble ubicado en la calle Itacumb\u00fa 3940, apto. 2, en la ciudad de Montevideo.<\/h6>\n<h6>Alquilaron hace poco el apartamento a Anna Carennina Fern\u00e1ndes D\u00b4Arezzo, por $ 15.500, mediante garant\u00eda de la Contadur\u00eda General de la Naci\u00f3n.<\/h6>\n<h6>Sonia cree que, dado que es el \u00fanico bien que tiene arrendado, y el monto del alquiler es inferior a 40 BPC mensuales, no deber\u00eda pagar IRPF, sin embargo, la Contadur\u00eda le retiene IRPF por el arrendamiento.<\/h6>\n<h6>\u00bfPodr\u00eda usted explicarle cu\u00e1l es exactamente el monto m\u00e1ximo por el cual podr\u00eda poner en alquiler una casa para estar exonerada del pago del IRPF? <\/h6>\n<h6>\u00bfPor qu\u00e9 cree usted que le retiene IRPF la Contadur\u00eda?<\/h6>\n<h6>6)<\/h6>\n<h6>Carlos Berm\u00fadez es propietario de una casa en la ciudad de Maldonado, la cual dio en arrendamiento a un sobrino muy querido que tiene, mediante el r\u00e9gimen de la LUC, por un alquiler de $ 23.600, hace cuatro meses.<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Hablando con usted se entera de que nunca pag\u00f3 IRPF, y preocupado, le consulta si puede informarle cu\u00e1nto deber\u00eda pagar de multas y recargos, si abona los cuatro meses que adeuda de IRPF, el \u00faltimo d\u00eda de \u00e9ste mes.<\/h6>\n<h6>\u00a0<\/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=981\" target=\"_blank\" rel=\"noopener\">aula: \u00abAdministraci\u00f3n Inmobiliaria\u00bb<\/a> <\/p>\n<h6 style=\"text-align: center;\">diploma correspondiente a la capacitaci\u00f3n de \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\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=\"213\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Inmobiliaria-23-300x213.jpg\" alt=\"\" loading=\"lazy\" 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=\"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 IRPF por rentas del capital inmobiliario: 1) Julio Mart\u00ednez Losario, Ernesto Julio Mar\u00eda Prada Feij\u00f3, y Daniela Bosch &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-1454","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1454","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=1454"}],"version-history":[{"count":11,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1454\/revisions"}],"predecessor-version":[{"id":2122,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1454\/revisions\/2122"}],"wp:attachment":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<div 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