{"id":29524,"date":"2024-02-21T17:16:28","date_gmt":"2024-02-21T20:16:28","guid":{"rendered":"https:\/\/bergsteinlaw.com\/?page_id=29524"},"modified":"2024-02-21T17:51:58","modified_gmt":"2024-02-21T20:51:58","slug":"conversion-de-una-empresa-unipersonal-en-sociedad-por-acciones-simplificadas-su-impacto-desde-el-punto-de-vista-de-la-ley-de-promocion-de-inversiones","status":"publish","type":"page","link":"https:\/\/bergsteinlaw.com\/en\/conversion-de-una-empresa-unipersonal-en-sociedad-por-acciones-simplificadas-su-impacto-desde-el-punto-de-vista-de-la-ley-de-promocion-de-inversiones\/","title":{"rendered":"(Espa\u00f1ol) Conversi\u00f3n de una empresa unipersonal en sociedad por acciones simplificadas: su impacto desde el punto de vista de la Ley de Promoci\u00f3n de Inversiones"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"29524\" class=\"elementor elementor-29524\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cc02b2 elementor-section-full_width elementor-section-content-middle elementor-section-stretched cyg--cabezal elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"7cc02b2\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1deec3 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"e1deec3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64e3452 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"64e3452\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h2>Reporte TRIBUTARIO N\u00b060<\/h2>\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\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\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-03c93e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"03c93e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-f848534 cyg--cont-content sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"f848534\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ad6161 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4ad6161\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-large\">Conversi\u00f3n de una empresa unipersonal en sociedad por acciones simplificadas: su impacto desde el punto de vista de la Ley de Promoci\u00f3n de Inversiones<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81aef55 elementor-widget__width-initial sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"81aef55\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Seg\u00fan surge del Art\u00edculo 46 de la Ley N\u00b0 19.820, los titulares de empresas unipersonales tienen la posibilidad de transferir su giro a una sociedad por acciones simplificada. Mediante la Circular N\u00b0 2\/2024, el Ministerio de Econom\u00eda y Finanzas realiz\u00f3 algunas aclaraciones sobre c\u00f3mo impacta dicha transferencia en el contexto de un proyecto de inversi\u00f3n amparado en la Ley N\u00b0 16.906.<\/p><p>Concretamente, la Circular establece que en el eventual caso de que una empresa unipersonal haya obtenido la declaratoria promocional prevista en la Ley N\u00ba 16.906, resuelva convertirse en una sociedad por acciones simplificadas y a la fecha de dicha conversi\u00f3n no haya completado todos los indicadores y ejecutado todas las inversiones comprometidas, aun as\u00ed tendr\u00e1 la posibilidad de completar los indicadores y ejecutar las inversiones pendientes bajo la nueva figura de sociedad por acciones simplificadas.<\/p>\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\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element 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