{"id":4360,"date":"2022-03-11T12:46:50","date_gmt":"2022-03-11T17:46:50","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=4360"},"modified":"2022-03-11T12:46:50","modified_gmt":"2022-03-11T17:46:50","slug":"publicidad-en-paginas-internacionales-no-configura-ingreso-de-fuente-nacional","status":"publish","type":"post","link":"http:\/\/blancodecastro.com\/en\/publicidad-en-paginas-internacionales-no-configura-ingreso-de-fuente-nacional\/","title":{"rendered":"Publicidad en p\u00e1ginas internacionales no configura ingreso de fuente nacional"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_margin=&#8221;||24px|4px|false|false&#8221; custom_padding=&#8221;14px||15px||false|false&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_margin=&#8221;-25px|43px||17px||&#8221; custom_padding=&#8221;12px||12px|||&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.4.8&#8243;][et_pb_text _builder_version=&#8221;4.9.10&#8243; text_font=&#8221;Alef|700|||||||&#8221; text_font_size=&#8221;16px&#8221; custom_margin=&#8221;4px|||7px||&#8221;]<\/p>\n<p style=\"text-align: justify;\">Se\u00f1al\u00f3 la Autoridad Tributaria en su doctrina: <em>\u201cen el caso particular de la pauta publicitaria en Facebook, toda vez que la misma se realiza en internet, es decir de forma virtual, este Despacho ha entendido que en dichos escenarios se considera que el servicio es prestado en el exterior, puesto que es all\u00ed donde se encuentran los servidores y nube de datos que originan la prestaci\u00f3n del servicio. Por ende, los ingresos derivados de la prestaci\u00f3n de dicho servicio en el exterior no constituyen ingresos de fuente nacional\u201d.<\/em><\/p>\n<p style=\"text-align: justify;\">Consulte el documento en el siguiente vinculo.<\/p>\n<p style=\"text-align: justify;\">Contacto:<\/p>\n<p style=\"text-align: justify;\">info@blancodecastro.com<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjQzNDMifX0=@&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;DESCARGAR ART\u00cdCULO COMPLETO&#8221; button_alignment=&#8221;left&#8221; _builder_version=&#8221;4.9.10&#8243; _dynamic_attributes=&#8221;button_url&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;13px&#8221; button_text_color=&#8221;#ffffff&#8221; button_bg_color=&#8221;#ac1c21&#8243; button_border_width=&#8221;0px&#8221; button_border_color=&#8221;rgba(0,0,0,0)&#8221; button_border_radius=&#8221;100px&#8221; 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