{"id":4989,"date":"2021-08-17T21:11:42","date_gmt":"2021-08-18T03:11:42","guid":{"rendered":"https:\/\/www.inbers.com\/?p=4989"},"modified":"2022-06-22T16:50:17","modified_gmt":"2022-06-22T22:50:17","slug":"impuesto-de-solidaridad-iso","status":"publish","type":"post","link":"https:\/\/alfaro.xyz\/inbers\/impuesto-de-solidaridad-iso\/","title":{"rendered":"Impuesto de Solidaridad &#8211; ISO"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=\u00bb2\/3&#8243;][vc_single_image image=\u00bb5000&#8243; img_size=\u00bb1200&#215;628&#8243;][vc_empty_space][vc_column_text]El Impuesto de Solidaridad -ISO- es popularmente conocido como uno de los impuestos m\u00e1s complejos en Guatemala debido a la forma en que se calcula, qu\u00e9 porcentaje se paga, c\u00f3mo se acredita con el ISR, cu\u00e1ndo se convierte en un gasto, y muchas otras complicaciones m\u00e1s.<\/p>\n<p><!--more--><\/p>\n<p>Por lo que hemos decidido preparar este art\u00edculo, para que, contadores y no contadores, puedan comprender f\u00e1cilmente este impuesto y prevenir cualquier inconsistencia con la SAT.<\/p>\n<p><em>Todo lo que te compartimos a continuaci\u00f3n se fundamenta en el <a href=\"http:\/\/ww2.oj.gob.gt\/es\/QueEsOJ\/EstructuraOJ\/UnidadesAdministrativas\/CentroAnalisisDocumentacionJudicial\/cds\/CDs{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}20de{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}20leyes\/2008\/pdfs\/decretos\/D073-2008.pdf\" target=\"_blank\" rel=\"noopener\">\u201cDecreto No. 73-2008 Ley del Impuesto de Solidaridad\u201d<\/a> y el <a href=\"https:\/\/portal.sat.gob.gt\/portal\/criterios-institucionales\/#1580138892442-4721be8a-5fbf\" target=\"_blank\" rel=\"noopener\">\u00abCriterio Tributario Institucional 2-2021\u00bb<\/a> publicado por la SAT.<\/em><\/p>\n<h2>\u00bfQui\u00e9nes pagan ISO y qui\u00e9nes est\u00e1n exentos?<\/h2>\n<p>Est\u00e1n obligados al pago del ISO aquellos contribuyentes que cumplan con los 4 requisitos siguientes:<\/p>\n<ol>\n<li>Disponer de capital propio;<\/li>\n<li>Estar inscrito en el r\u00e9gimen trimestral del ISR (r\u00e9gimen sobre las utilidades de actividades lucrativas);<\/li>\n<li>Realizar actividades mercantiles o agropecuarias en el territorio guatemalteco y obtener un margen bruto superior al 4{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}; y,<\/li>\n<li>Pertenecer a una de las siguientes categor\u00edas de personas o entes:\n<ul>\n<li>Personas individuales o jur\u00eddicas;<\/li>\n<li>Fideicomisos;<\/li>\n<li>Contratos de participaci\u00f3n;<\/li>\n<li>Sociedades irregulares;<\/li>\n<li>Sociedades de hecho;<\/li>\n<li>Encargos de confianza;<\/li>\n<li>Sucursales;<\/li>\n<li>Agencias o establecimientos permanentes o temporales de personas extranjeras que operen en el pa\u00eds;<\/li>\n<li>Copropiedades;<\/li>\n<li>Comunidades de bienes; o,<\/li>\n<li>Patrimonios hereditarios indivisos y de otras formas de organizaci\u00f3n empresarial.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>Si no cumples con alguno de estos requisitos y, adem\u00e1s, te encuentras dentro de los rubros detallados a continuaci\u00f3n, <strong>no est\u00e1s obligado al pago del ISO.<\/strong><\/p>\n<h2><img decoding=\"async\" class=\"aligncenter wp-image-4990 lazyload\" data-src=\"https:\/\/www.inbers.com\/wp-content\/uploads\/2021\/08\/como-calcular-el-margen-bruto-para-ISO.png\" alt=\"c\u00f3mo calcular el margen bruto para ISO\" width=\"600\" height=\"497\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-calcular-el-margen-bruto-para-ISO.png 830w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-calcular-el-margen-bruto-para-ISO-300x249.png 300w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-calcular-el-margen-bruto-para-ISO-768x637.png 768w\" data-sizes=\"(max-width: 600px) 100vw, 600px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 600px; --smush-placeholder-aspect-ratio: 600\/497;\" \/><\/h2>\n<h2>Personas o entes exentos del Impuesto de Solidaridad<\/h2>\n<ul>\n<li>Aquellos que inicien actividades empresariales, durante sus primeros 4 trimestres de operaci\u00f3n (m\u00e1s adelante te explicamos esto);<\/li>\n<li>Los organismos del estado;<\/li>\n<li>Las universidades o centros educativos p\u00fablicos y privados;<\/li>\n<li>Las asociaciones, fundaciones, cooperativas, federaciones, centrales de servicio y confederaciones de cooperativas, centros culturales, asociaciones deportivas,<br \/>\ngremiales, sindicales, profesionales, los partidos pol\u00edticos y las entidades religiosas y de servicio social o cient\u00edfico, que est\u00e9n legalmente constituidas, autorizadas e inscritas en la Administraci\u00f3n Tributaria, siempre que la totalidad de los ingresos que obtengan y su patrimonio se destinen exclusivamente a los fines de su creaci\u00f3n y que en ning\u00fan caso distribuyan beneficios, utilidades o bienes entre sus integrantes; y,<\/li>\n<li>Los contribuyentes que incurran en p\u00e9rdidas de operaci\u00f3n durante dos a\u00f1os consecutivos.<\/li>\n<\/ul>\n<p>Es importante mencionar que, para aplicar a la exenci\u00f3n cuando incurres en p\u00e9rdida por dos a\u00f1os, debes presentar a la SAT los Estados Financieros de esos per\u00edodos. Considerando que los mismos deben estar debidamente auditados y adicional a ello, la SAT puede auditar por su cuenta esos dos a\u00f1os o m\u00e1s.<\/p>\n<p>&nbsp;<\/p>\n<h2>\u00bfQu\u00e9 porcentaje se paga de ISO y c\u00f3mo se calcula?<\/h2>\n<p><strong>El tipo impositivo<\/strong> (o porcentaje aplicable) es el 1{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}, y este debe aplicarse a lo que sea mayor entre:<\/p>\n<ul>\n<li>La 4ta. parte del activo neto.<\/li>\n<li>La 4ta. parte de los ingresos brutos.<\/li>\n<\/ul>\n<p>Probablemente tengas duda de c\u00f3mo identificar correctamente el activo neto o los ingresos brutos, por lo que te dejamos estos ejemplos para que logres identificar a lo que, t\u00e9cnicamente, se le llama<strong> base imponible.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-4994 lazyload\" data-src=\"https:\/\/www.inbers.com\/wp-content\/uploads\/2021\/08\/como-calcular-el-pago-de-ISO-1.png\" alt=\"\" width=\"600\" height=\"500\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-calcular-el-pago-de-ISO-1.png 693w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-calcular-el-pago-de-ISO-1-300x250.png 300w\" data-sizes=\"(max-width: 600px) 100vw, 600px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 600px; --smush-placeholder-aspect-ratio: 600\/500;\" \/><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-4993 lazyload\" data-src=\"https:\/\/www.inbers.com\/wp-content\/uploads\/2021\/08\/como-calcular-el-pago-de-ISO-2.png\" alt=\"\" width=\"600\" height=\"501\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-calcular-el-pago-de-ISO-2.png 697w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-calcular-el-pago-de-ISO-2-300x251.png 300w\" data-sizes=\"(max-width: 600px) 100vw, 600px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 600px; --smush-placeholder-aspect-ratio: 600\/501;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Ya aclarados estos conceptos, cu\u00e9ntanos, <strong>\u00bfCu\u00e1l es la base imponible en este ejercicio?<\/strong> al final de este art\u00edculo te dejamos la respuesta correcta.<\/p>\n<blockquote><p><a href=\"https:\/\/www.inbers.com\/regimen-sobre-las-utilidades-de-actividades-lucrativas-del-impuesto-sobre-la-renta-isr-trimestral\/\" target=\"_blank\" rel=\"noopener\">Quiz\u00e1 te interese: \u00abR\u00e9gimen Sobre las Utilidades de Actividades Lucrativas del Impuesto Sobre la Renta \u2013 ISR trimestral\u00bb<\/a><\/p><\/blockquote>\n<p><strong>Dato importante:<\/strong> si al multiplicar los ingresos brutos x4, el activo neto a\u00fan sigue siendo mayor, debes tomar como base imponible la 4ta. parte de los ingresos brutos.<\/p>\n<h2>\u00bfCu\u00e1ndo se paga el ISO?<\/h2>\n<p>El Impuesto de Solidaridad -ISO- lo empiezas a pagar 4 trimestres despu\u00e9s de iniciar operaciones. Es decir, si inicias operaciones durante el 2do trimestre del 2021 (01\/04\/2021 &#8211; 30\/06\/2021), tu primer pago de ISO ser\u00e1 el correspondiente al 2do trimestre del 2022.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4995 lazyload\" data-src=\"https:\/\/www.inbers.com\/wp-content\/uploads\/2021\/08\/cuando-se-paga-el-iso.png\" alt=\"\" width=\"1003\" height=\"393\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/cuando-se-paga-el-iso.png 1003w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/cuando-se-paga-el-iso-300x118.png 300w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/cuando-se-paga-el-iso-768x301.png 768w\" data-sizes=\"(max-width: 1003px) 100vw, 1003px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 1003px; --smush-placeholder-aspect-ratio: 1003\/393;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>La fecha de pago<\/strong> es durante el mes calendario siguiente a la finalizaci\u00f3n de cada trimestre es decir:<\/p>\n<ul>\n<li>El primer trimestre: se paga durante abril de cada a\u00f1o.<\/li>\n<li>El segundo trimestre, se paga durante julio de cada a\u00f1o.<\/li>\n<li>El tercer trimestre, se paga durante octubre de cada a\u00f1o.<\/li>\n<li>El cuarto trimestre, se paga en enero del a\u00f1o inmediato siguiente.<\/li>\n<\/ul>\n<h2><\/h2>\n<h2>\u00bfCu\u00e1ndo se acreditan el ISO y el ISR entre s\u00ed?<\/h2>\n<p>Existen 2 formas en la que estos dos impuestos se acreditan entre s\u00ed. A continuaci\u00f3n te damos mayor detalle:<\/p>\n<ul>\n<li><strong>ISO acreditable al ISR:<\/strong> el Impuesto de Solidaridad que pagues durante un a\u00f1o calendario (del 1 de enero al 31 de diciembre), podr\u00e1s acreditarlos al ISR que debas pagar durante los 3 a\u00f1os calendario siguientes al a\u00f1o en que se realizaron los pagos.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4996 lazyload\" data-src=\"https:\/\/www.inbers.com\/wp-content\/uploads\/2021\/08\/como-se-acredita-el-iso.png\" alt=\"\" width=\"960\" height=\"395\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-se-acredita-el-iso.png 960w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-se-acredita-el-iso-300x123.png 300w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-se-acredita-el-iso-768x316.png 768w\" data-sizes=\"(max-width: 960px) 100vw, 960px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 960px; --smush-placeholder-aspect-ratio: 960\/395;\" \/><\/p>\n<ul>\n<li><strong>ISR acreditable al ISO:<\/strong> el ISR que pagues durante el mismo a\u00f1o, puedes acreditarlo a los pagos de ISO que resulten cada trimestre.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4997 lazyload\" data-src=\"https:\/\/www.inbers.com\/wp-content\/uploads\/2021\/08\/como-se-acredita-el-iso-2.png\" alt=\"\" width=\"948\" height=\"416\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-se-acredita-el-iso-2.png 948w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-se-acredita-el-iso-2-300x132.png 300w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/08\/como-se-acredita-el-iso-2-768x337.png 768w\" data-sizes=\"(max-width: 948px) 100vw, 948px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 948px; --smush-placeholder-aspect-ratio: 948\/416;\" \/><\/p>\n<p>Si tu pago de ISR fue mayor a lo que ten\u00edas que pagar de ISO, ese remanente puedes utilizarlo en el siguiente trimestre, siempre y cuando corresponda al mismo a\u00f1o calendario.<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p><a href=\"https:\/\/www.inbers.com\/regimen-electronico-de-pequeno-contribuyente-del-iva\/\" target=\"_blank\" rel=\"noopener\">Quiz\u00e1 te interese: \u00abR\u00e9gimen electr\u00f3nico de peque\u00f1o contribuyente del IVA\u00bb<\/a><\/p><\/blockquote>\n<h2>Pagos extempor\u00e1neos de ISO \u00bfson acreditables al ISR?<\/h2>\n<p>Recientemente la SAT ha emitido un criterio institucional <em>(Criterio Tributario Institucional 2-2021)<\/em> con respecto a los pagos extempor\u00e1neos de este impuesto.<\/p>\n<p>Anteriormente, estos pagos no pod\u00edan acreditarse debido al incumplimiento de pago en el plazo establecido. Sin embargo, seg\u00fan el nuevo criterio emitido por la SAT, ahora s\u00ed es permitido, siempre que, se acredite este impuesto <strong>en el siguiente per\u00edodo fiscal<\/strong> al per\u00edodo en el que se realice el pago.<\/p>\n<blockquote><p>Ahora, ya te hemos explicado todo lo relacionado al ISO. Si, es un impuesto complejo, pero seguramente con todas las herramientas que te hemos proporcionado en este art\u00edculo lo dominar\u00e1s a la perfecci\u00f3n.<\/p><\/blockquote>\n<p><strong>Respuesta a la inc\u00f3gnita de la base imponible:\u00a0<\/strong>La base imponible ser\u00edan los ingresos brutos (210,000) dividido entre 4, es decir, Q52,500.<\/p>\n<p><strong>\u00bfPor qu\u00e9?\u00a0<\/strong>Es cierto que los Activos Netos son mayores, pero al momento de multiplicar los ingresos brutos por 4 (210,000 * 4 = 840,000) nos sigue dando un resultado menor a los Activos Netos.<\/p>\n<p>Esto quiere decir que, nuestros ingresos no son lo suficientemente altos, y calcular el impuesto sobre los activos netos podr\u00eda suponer un monto muy alto que podr\u00eda superar nuestra capacidad de pago. 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name=\"subscribe\" type=\"submit\" value=\"Subscribe\" \/><\/div>\n<\/div>\n<\/form>\n<\/div>\n<p>[\/vc_wp_text][vc_empty_space][vc_text_separator title=\u00bb\u00daltimos art\u00edculos\u00bb]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.blog-shortcode.blog-list-shortcode-id-2a41f45bc0f3ce2429967d7f61f9d440.centered-layout-list article {\n  padding: 25px 30px 30px 30px;\n}\n.blog-shortcode.blog-list-shortcode-id-2a41f45bc0f3ce2429967d7f61f9d440.dividers-on.centered-layout-list article {\n  padding-top: 25px;\n  margin-top: 5px;\n}\n.blog-shortcode.blog-list-shortcode-id-2a41f45bc0f3ce2429967d7f61f9d440.dividers-on.centered-layout-list article:first-of-type {\n  margin-top: 0;\n  padding-top: 25px;\n}\n.blog-shortcode.blog-list-shortcode-id-2a41f45bc0f3ce2429967d7f61f9d440.centered-layout-list .post-entry-title-content {\n  width: 75%;\n}\n.blog-shortcode.blog-list-shortcode-id-2a41f45bc0f3ce2429967d7f61f9d440.centered-layout-list .post-entry-content {\n  width: 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.post-details.details-type-link {\n    margin-bottom: 2px;\n  }\n}\n<\/style><div class=\"articles-list blog-shortcode mode-list blog-list-shortcode-id-2a41f45bc0f3ce2429967d7f61f9d440 centered-layout-list jquery-filter dt-icon-bg-off loading-effect-fade-in\" data-cur-page=\"1\" data-post-limit=\"-1\" data-pagination-mode=\"none\"><article class=\"post project-odd visible post-5550 type-post status-publish format-standard has-post-thumbnail hentry category-impuestos category-laboral tag-acuerdo-1529-igss tag-igss tag-impuestos tag-inscripcion-patronal tag-reglamento-de-inscripcion-patronal tag-seguro-social category-20 category-44 description-off\" data-name=\"Ventajas de registrar a tus empleados en el IGSS\" data-date=\"2023-02-27T10:48:31-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/ventajas-de-registrar-a-tus-empleados-en-el-igss\/\" title=\"Ventajas de registrar a tus empleados en el IGSS\" rel=\"bookmark\">Ventajas de registrar a tus empleados en el IGSS<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/laboral\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Laboral<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/ventajas-de-registrar-a-tus-empleados-en-el-igss\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img fetchpriority=\"high\" decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/02\/Imagenes-cuadradas-para-blog-1-925x616.jpg\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/02\/Imagenes-cuadradas-para-blog-1-925x616.jpg 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/02\/Imagenes-cuadradas-para-blog-1-1080x718.jpg 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"Ventajas de inscribirse en el IGSS\" title=\"Ventajas de registrar a tus empleados en el IGSS\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5527 type-post status-publish format-standard has-post-thumbnail hentry category-impuestos category-laboral tag-acuerdo-1529-igss tag-igss tag-impuestos tag-inscripcion-patronal tag-reglamento-de-inscripcion-patronal tag-seguro-social category-20 category-44 description-off\" data-name=\"Cambios importantes en el nuevo Reglamento de Inscripci\u00f3n en el IGSS\" data-date=\"2023-01-25T14:35:19-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/cambios-importantes-en-el-nuevo-reglamento-de-inscripcion-al-igss\/\" title=\"Cambios importantes en el nuevo Reglamento de Inscripci\u00f3n en el IGSS\" rel=\"bookmark\">Cambios importantes en el nuevo Reglamento de Inscripci\u00f3n en el IGSS<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/laboral\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Laboral<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/cambios-importantes-en-el-nuevo-reglamento-de-inscripcion-al-igss\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/01\/Imagenes-cuadradas-para-blog-925x616.jpg\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/01\/Imagenes-cuadradas-para-blog-925x616.jpg 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/01\/Imagenes-cuadradas-para-blog-1080x718.jpg 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"Nuevo Reglamento de inscripci\u00f3n en el IGSS: Cambios importantes\" title=\"Nuevo Reglamento de inscripci\u00f3n en el IGSS: Cambios importantes\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5403 type-post status-publish format-standard has-post-thumbnail hentry category-impuestos tag-impuestos tag-multas-sat tag-sanciones tag-sat category-20 description-off\" data-name=\"Multas SAT: \u00bfQu\u00e9 son y c\u00f3mo reducirlas?\" data-date=\"2022-09-21T19:22:28-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/multas-sat\/\" title=\"Multas SAT: \u00bfQu\u00e9 son y c\u00f3mo reducirlas?\" rel=\"bookmark\">Multas SAT: \u00bfQu\u00e9 son y c\u00f3mo reducirlas?<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/multas-sat\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/09\/Que\u0301-son-multas-SAT-925x616.jpg\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/09\/Que\u0301-son-multas-SAT-925x616.jpg 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/09\/Que\u0301-son-multas-SAT-1080x718.jpg 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"\" title=\"Que\u0301 son multas SAT\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5366 type-post status-publish format-standard has-post-thumbnail hentry category-contabilidad category-emprendimiento category-impuestos tag-contabilidad tag-emprendimiento tag-empresa tag-iniciando tag-negocio tag-oficina-contable tag-oficina-de-contabilidad tag-servicios-contables category-21 category-22 category-20 description-off\" data-name=\"C\u00f3mo encontrar la oficina contable adecuada para tu negocio\" data-date=\"2022-08-24T15:29:04-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/como-encontrar-la-oficina-contable-adecuada-para-tu-negocio\/\" title=\"C\u00f3mo encontrar la oficina contable adecuada para tu negocio\" rel=\"bookmark\">C\u00f3mo encontrar la oficina contable adecuada para tu negocio<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/contabilidad\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Contabilidad<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/emprendimiento\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Emprendimiento<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/como-encontrar-la-oficina-contable-adecuada-para-tu-negocio\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/08\/oficina-contable-guatemala-925x616.png\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/08\/oficina-contable-guatemala-925x616.png 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/08\/oficina-contable-guatemala-1080x718.png 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"oficina contable guatemala\" title=\"oficina contable guatemala\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5249 type-post status-publish format-standard has-post-thumbnail hentry category-impuestos tag-calcomania-sat tag-impuesto tag-impuesto-carro tag-impuesto-de-circulacion-en-guatemala tag-sat category-20 description-off\" data-name=\"Impuesto de Circulaci\u00f3n en Guatemala: Todo lo que tienes que saber\" data-date=\"2022-07-08T12:48:07-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/impuesto-de-circulacion-en-guatemala-todo-lo-que-tienes-que-saber\/\" title=\"Impuesto de Circulaci\u00f3n en Guatemala: Todo lo que tienes que saber\" rel=\"bookmark\">Impuesto de Circulaci\u00f3n en Guatemala: Todo lo que tienes que saber<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/impuesto-de-circulacion-en-guatemala-todo-lo-que-tienes-que-saber\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/07\/que-es-el-impuesto-de-circulacion-925x616.png\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/07\/que-es-el-impuesto-de-circulacion-925x616.png 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/07\/que-es-el-impuesto-de-circulacion-1080x718.png 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"que es el impuesto de circulacion\" title=\"que es el impuesto de circulacion\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5207 type-post status-publish format-standard has-post-thumbnail hentry category-contabilidad category-impuestos tag-contabilidad tag-impuestos tag-secreto-bancario category-21 category-20 description-off\" data-name=\"Todo lo que debes saber sobre la liberaci\u00f3n del secreto bancario en Guatemala (Decreto 37-2016)\" data-date=\"2022-04-20T19:21:40-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/liberacion-del-secreto-bancario-en-guatemala-decreto-37-2016\/\" title=\"Todo lo que debes saber sobre la liberaci\u00f3n del secreto bancario en Guatemala (Decreto 37-2016)\" rel=\"bookmark\">Todo lo que debes saber sobre la liberaci\u00f3n del secreto bancario en Guatemala (Decreto 37-2016)<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/contabilidad\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Contabilidad<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/liberacion-del-secreto-bancario-en-guatemala-decreto-37-2016\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20500%20333&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/04\/liberacio\u0301n-del-secreto-bancario-guate-500x333.png\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/04\/liberacio\u0301n-del-secreto-bancario-guate-500x333.png 500w\" loading=\"eager\" style=\"--ratio: 500 \/ 333\" sizes=\"(max-width: 500px) 100vw, 500px\" alt=\"liberacio\u0301n del secreto bancario guate\" title=\"liberacio\u0301n del secreto bancario guate\" width=\"500\" height=\"333\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5016 type-post status-publish format-standard has-post-thumbnail hentry category-contabilidad category-impuestos category-isr tag-isr-impuesto-sobre-la-renta tag-isr-mensual tag-regimen-opcional-simplificado-sobre-ingresos category-21 category-20 category-25 description-off\" data-name=\"ISR R\u00e9gimen Opcional Simplificado sobre Ingresos o r\u00e9gimen mensual del ISR\" data-date=\"2021-09-28T11:09:31-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/isr-regimen-opcional-simplificado-sobre-ingresos-o-regimen-mensual-del-isr\/\" title=\"ISR R\u00e9gimen Opcional Simplificado sobre Ingresos o r\u00e9gimen mensual del ISR\" rel=\"bookmark\">ISR R\u00e9gimen Opcional Simplificado sobre Ingresos o r\u00e9gimen mensual del ISR<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/contabilidad\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Contabilidad<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/isr\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">ISR<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/isr-regimen-opcional-simplificado-sobre-ingresos-o-regimen-mensual-del-isr\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/09\/Imagenes-Blog-940-x-940-px-925x616.png\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/09\/Imagenes-Blog-940-x-940-px-925x616.png 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/09\/Imagenes-Blog-940-x-940-px-940x625.png 940w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"\" title=\"Im\u00e1genes Blog (940 x 940 px)\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5020 type-post status-publish format-standard has-post-thumbnail hentry category-impuestos category-isr tag-gastos-no-deducibles tag-isr-impuesto-sobre-la-renta tag-isr-trimestral category-20 category-25 description-off\" data-name=\"\u00bfSon deducibles los gastos en Facebook y Google?\" data-date=\"2021-09-13T16:11:44-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/son-deducibles-los-gastos-en-facebook-y-google\/\" title=\"\u00bfSon deducibles los gastos en Facebook y Google?\" rel=\"bookmark\">\u00bfSon deducibles los gastos en Facebook y Google?<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/isr\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">ISR<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/son-deducibles-los-gastos-en-facebook-y-google\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/09\/deducibles-los-gastos-de-facebook-y-google-cuadrado-925x616.png\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/09\/deducibles-los-gastos-de-facebook-y-google-cuadrado-925x616.png 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2021\/09\/deducibles-los-gastos-de-facebook-y-google-cuadrado-1080x718.png 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"\" title=\"deducibles los gastos de facebook y google cuadrado\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><\/div><span id=\"creative-link-wrap-1597\" class=\"ult_main_cl ult-adjust-bottom-margin  \" >\n\t \t\t\t<span class=\"ult_cl_link_2  ult_crlink\" >\n\t\t\t\t\t<a  data-ultimate-target='#creative-link-wrap-1597 .ult_colorlink'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  href=\"http{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}3A{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}2F{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}2Fwww.inbers.com{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}2Fblog-2{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}2F\" title=\"Blog\"  class=\"ult_colorlink ult-responsive \" style=\"font-weight:normal; \"  data-textcolor=\"#333333\" data-texthover=\"#333333\"data-bgcolor=\"#ffffff\"data-bghover=\"#ffffff\"data-style=\"Style_2\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span data-hover=\"Ver m\u00e1s art\u00edculos\" style=\"color:#333333;;background:#ffffff;;\" class=\"ult_btn10_span   \">Ver m\u00e1s art\u00edculos<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t<\/span>[vc_single_image image=\u00bb3979&#8243; img_size=\u00bb\u00bb alignment=\u00bbcenter\u00bb onclick=\u00bbcustom_link\u00bb link=\u00bbhttp:\/\/https:\/\/www.inbers.com\/contacto\/\u00bb][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=\u00bb2\/3&#8243;][vc_single_image image=\u00bb5000&#8243; img_size=\u00bb1200&#215;628&#8243;][vc_empty_space][vc_column_text]El Impuesto de Solidaridad -ISO- es popularmente conocido como uno de los impuestos m\u00e1s complejos en Guatemala debido a la forma en que se calcula, qu\u00e9 porcentaje se paga, c\u00f3mo se acredita con el ISR, cu\u00e1ndo se convierte en un gasto, y muchas otras complicaciones m\u00e1s.<\/p>\n","protected":false},"author":6,"featured_media":5001,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[43,26],"class_list":["post-4989","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos","tag-iva","tag-pequeno-contribuyente","category-20","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impuesto de Solidaridad ISO {ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}sep{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3} Inbers - Servicios contables<\/title>\n<meta name=\"description\" content=\"Analizaremos la forma en que se calcula el ISO, qu\u00e9 porcentaje de ISO se paga, c\u00f3mo se acredita con el ISR, cu\u00e1ndo se convierte en un gasto.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impuesto de solidaridad ISO\" \/>\n<meta property=\"og:description\" content=\"Analizaremos la forma en que se calcula el ISO, qu\u00e9 porcentaje de ISO se paga, c\u00f3mo se acredita con el ISR, cu\u00e1ndo se convierte en un gasto.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alfaro.xyz\/inbers\/impuesto-de-solidaridad-iso\/\" \/>\n<meta property=\"og:site_name\" content=\"Inbers - Servicios contables y de impuestos en Guatemala\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/inbers.gt\/\" 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