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La Autoridad Tributaria conceptu\u00f3 que si un socio oculto efect\u00faa un pago o abono en cuenta y, por lo tanto, sostiene relaciones econ\u00f3micas visibles con terceros, desnaturalizando as\u00ed la esencia del contrato de cuentas en participaci\u00f3n, la calidad de agente de retenci\u00f3n en la fuente deber\u00e1 ser individualmente considerada (en el caso particular) lo que dicha obligaci\u00f3n no puede entenderse compartida con el socio gestor, y por lo tanto, deber\u00e1 cumplir con los deberes formales asociados a ello de forma individual.<\/p>\n
Consulte el documento en el siguiente vinculo.<\/p>\n
Contacto:<\/p>\n
info@blancodecastro.com<\/p>\n
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La Autoridad Tributaria conceptu\u00f3 que si un socio oculto efect\u00faa un pago o abono en cuenta y, por lo tanto, sostiene relaciones econ\u00f3micas visibles con terceros, desnaturalizando as\u00ed la esencia del contrato de cuentas en participaci\u00f3n, la calidad de agente de retenci\u00f3n en la fuente deber\u00e1 ser individualmente considerada (en el caso particular) lo que […]<\/p>\n","protected":false},"author":2,"featured_media":4356,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[226],"tags":[],"yst_prominent_words":[],"class_list":["post-4602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b132022"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2022\/03\/actualidad-en-derecho-tributario-blanco-de-castro-abogados.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=4602"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4602\/revisions"}],"predecessor-version":[{"id":4604,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4602\/revisions\/4604"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/4356"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=4602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4602"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}