{"id":1388,"date":"2020-11-12T12:14:51","date_gmt":"2020-11-12T17:14:51","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1388"},"modified":"2020-11-12T12:14:51","modified_gmt":"2020-11-12T17:14:51","slug":"valor-de-mercado-menor-que-valor-del-publico","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/valor-de-mercado-menor-que-valor-del-publico\/","title":{"rendered":"Valor de mercado menor que valor del p\u00fablico"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Resulta importante tomar en cuenta el\ncriterio emitido por el Tribunal Fiscal a trav\u00e9s de la Resoluci\u00f3n&nbsp;N\u00b0\n01986-4-2019, en el que menciona que, considerando los criterios previamente\nemitidos en las Resoluciones Nos. 7651-1-2005, 14967-2-2010, 873-2-2000,\n111-3-2002 y 3721-2-2004, el valor de mercado no necesariamente es siempre\nsuperior al costo de adquisici\u00f3n, pudiendo ocurrir que la empresa venda sus\nproductos por debajo del costo si el valor de mercado es menor, lo cual puede originarse\npor una mayor carga financiera soportada por la empresa en comparaci\u00f3n con otra\ny por el acceso a los mercados de insumos, entre otros motivos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En el presente caso, se discute el hecho\nde que la venta de los veh\u00edculos realizada a favor de los trabajadores de la\ncompa\u00f1\u00eda fue realizada por debajo del valor de mercado, ello se estableci\u00f3\nconsiderando el valor que se aplic\u00f3 a las ventas realizadas a los dem\u00e1s\nclientes; por lo que no se determin\u00f3 un valor distinto ni particular al de\nmercado para los trabajadores.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tomando en cuenta ello, el valor de transferencia de bienes deber\u00e1 ser a un valor similar al que se hubiese vendido a terceros, sin perjuicio de que el valor de venta resulte menor a su costo computable, ello en raz\u00f3n al estado en el que se encuentran los bienes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si a\u00fan no recibes el Cursor Tributario en tu correo, suscr\u00edbete&nbsp;<a href=\"http:\/\/cursorcorporativo.com\/suscripcion\/\">aqu\u00ed.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si tienes alguna consulta sobre este tema, en LADERSAM podemos ayudarte, si nos escribes al whatsapp +51 997050525 o al correo&nbsp;<a rel=\"noreferrer noopener\" target=\"_blank\" href=\"mailto:comercial@ladersam.com\">comercial@ladersam.com<\/a>&nbsp;y de inmediato nos pondremos en contacto contigo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Visita&nbsp;<a rel=\"noreferrer noopener\" target=\"_blank\" href=\"http:\/\/www.ladersam.com\/en\/\">www.ladersam.com<\/a>&nbsp;y conoce m\u00e1s sobre los servicios de asesor\u00eda especializada tributaria que ofrece LADERSAM.<\/p>","protected":false},"excerpt":{"rendered":"<p>Resulta importante tomar en cuenta el criterio emitido por el Tribunal Fiscal a trav\u00e9s de la Resoluci\u00f3n&nbsp;N\u00b0 01986-4-2019, en el que menciona que, considerando los criterios previamente emitidos en las Resoluciones Nos. 7651-1-2005, 14967-2-2010, 873-2-2000, 111-3-2002 y 3721-2-2004, el valor de mercado no necesariamente es siempre superior al costo de adquisici\u00f3n, pudiendo ocurrir que la [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1389,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[109],"tags":[],"class_list":["post-1388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Valor de mercado menor que valor del p\u00fablico - Ladersam Consultores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ladersam.com\/en\/valor-de-mercado-menor-que-valor-del-publico\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Valor de mercado menor que valor del p\u00fablico - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"Resulta importante tomar en cuenta el criterio emitido por el Tribunal Fiscal a trav\u00e9s de la Resoluci\u00f3n&nbsp;N\u00b0 01986-4-2019, en el que menciona que, considerando los criterios previamente emitidos en las Resoluciones Nos. 7651-1-2005, 14967-2-2010, 873-2-2000, 111-3-2002 y 3721-2-2004, el valor de mercado no necesariamente es siempre superior al costo de adquisici\u00f3n, pudiendo ocurrir que la [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/valor-de-mercado-menor-que-valor-del-publico\/\" \/>\n<meta property=\"og:site_name\" content=\"Ladersam Consultores\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/Ladersam\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-12T17:14:51+00:00\" \/>\n<meta name=\"author\" content=\"Admin Ladersam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin Ladersam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/\"},\"author\":{\"name\":\"Admin Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\"},\"headline\":\"Valor de mercado menor que valor del p\u00fablico\",\"datePublished\":\"2020-11-12T17:14:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/\"},\"wordCount\":307,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"Destacado\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/\",\"url\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/\",\"name\":\"Valor de mercado menor que valor del p\u00fablico - Ladersam Consultores\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2020-11-12T17:14:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ladersam.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Valor de mercado menor que valor del p\u00fablico\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ladersam.com\/#website\",\"url\":\"https:\/\/www.ladersam.com\/\",\"name\":\"Ladersam Consultores\",\"description\":\"Firma de consultor\u00eda y auditor\u00eda que deja huella\",\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ladersam.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ladersam.com\/#organization\",\"name\":\"Ladersam Consultores\",\"url\":\"https:\/\/www.ladersam.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"width\":790,\"height\":193,\"caption\":\"Ladersam Consultores\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/web.facebook.com\/Ladersam\",\"https:\/\/es.linkedin.com\/company\/ladersamconsultores\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\",\"name\":\"Admin Ladersam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g\",\"caption\":\"Admin Ladersam\"},\"sameAs\":[\"https:\/\/www.ladersam.com\"],\"url\":\"https:\/\/www.ladersam.com\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Valor de mercado menor que valor del p\u00fablico - Ladersam Consultores","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ladersam.com\/en\/valor-de-mercado-menor-que-valor-del-publico\/","og_locale":"en_US","og_type":"article","og_title":"Valor de mercado menor que valor del p\u00fablico - Ladersam Consultores","og_description":"Resulta importante tomar en cuenta el criterio emitido por el Tribunal Fiscal a trav\u00e9s de la Resoluci\u00f3n&nbsp;N\u00b0 01986-4-2019, en el que menciona que, considerando los criterios previamente emitidos en las Resoluciones Nos. 7651-1-2005, 14967-2-2010, 873-2-2000, 111-3-2002 y 3721-2-2004, el valor de mercado no necesariamente es siempre superior al costo de adquisici\u00f3n, pudiendo ocurrir que la [&hellip;]","og_url":"https:\/\/www.ladersam.com\/en\/valor-de-mercado-menor-que-valor-del-publico\/","og_site_name":"Ladersam Consultores","article_publisher":"https:\/\/web.facebook.com\/Ladersam","article_published_time":"2020-11-12T17:14:51+00:00","author":"Admin Ladersam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin Ladersam","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#article","isPartOf":{"@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/"},"author":{"name":"Admin Ladersam","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f"},"headline":"Valor de mercado menor que valor del p\u00fablico","datePublished":"2020-11-12T17:14:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/"},"wordCount":307,"commentCount":0,"publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"image":{"@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#primaryimage"},"thumbnailUrl":"","articleSection":["Destacado"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/","url":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/","name":"Valor de mercado menor que valor del p\u00fablico - Ladersam Consultores","isPartOf":{"@id":"https:\/\/www.ladersam.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#primaryimage"},"image":{"@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#primaryimage"},"thumbnailUrl":"","datePublished":"2020-11-12T17:14:51+00:00","breadcrumb":{"@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/www.ladersam.com\/valor-de-mercado-menor-que-valor-del-publico\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ladersam.com\/"},{"@type":"ListItem","position":2,"name":"Valor de mercado menor que valor del p\u00fablico"}]},{"@type":"WebSite","@id":"https:\/\/www.ladersam.com\/#website","url":"https:\/\/www.ladersam.com\/","name":"Ladersam Consultores","description":"Firma de consultor\u00eda y auditor\u00eda que deja huella","publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ladersam.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.ladersam.com\/#organization","name":"Ladersam Consultores","url":"https:\/\/www.ladersam.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","width":790,"height":193,"caption":"Ladersam Consultores"},"image":{"@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/web.facebook.com\/Ladersam","https:\/\/es.linkedin.com\/company\/ladersamconsultores"]},{"@type":"Person","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f","name":"Admin Ladersam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g","caption":"Admin Ladersam"},"sameAs":["https:\/\/www.ladersam.com"],"url":"https:\/\/www.ladersam.com\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/1388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/comments?post=1388"}],"version-history":[{"count":0,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/1388\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media?parent=1388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/categories?post=1388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/tags?post=1388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}