{"id":4856,"date":"2025-07-03T18:25:54","date_gmt":"2025-07-03T22:25:54","guid":{"rendered":"https:\/\/diarioellabrador.cl\/?p=4856"},"modified":"2025-07-04T02:29:16","modified_gmt":"2025-07-04T06:29:16","slug":"rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso","status":"publish","type":"post","link":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/","title":{"rendered":"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignleft size-thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/UDLA_Rebaja-150x150.jpg\" alt=\"\" class=\"wp-image-4959\" srcset=\"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/UDLA_Rebaja-150x150.jpg 150w, https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/UDLA_Rebaja-95x95.jpg 95w, https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/UDLA_Rebaja-140x140.jpg 140w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/figure>\n<\/div>\n\n\n<p>Por <strong><em>Viviana Puentes <\/em><\/strong><\/p>\n\n\n\n<p><strong><em>Directora Escuela de Auditor\u00eda <\/em><\/strong><br><strong><em>Universidad de Las Am\u00e9ricas<\/em><\/strong><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><br>El 22 de enero de 2025, el Ministerio de Hacienda ingres\u00f3 al Congreso un proyecto de ley que propone reducir, transitoriamente, la tasa del Impuesto de Primera Categor\u00eda (IDPC) para las empresas acogidas al r\u00e9gimen Pro Pyme. La iniciativa contempla una rebaja desde el 25\u202f% al 12,5\u202f% para los ejercicios comerciales 2025, 2026 y 2027, aumentando a 15\u202f% en 2028, condicionada al cumplimiento de una cotizaci\u00f3n previsional de 5\u202f%.<\/p>\n\n\n\n<p>El objetivo central es aliviar la carga tributaria de las peque\u00f1as y medianas empresas en un contexto de reactivaci\u00f3n econ\u00f3mica y fortalecimiento de la formalizaci\u00f3n. Adicionalmente, se considera una reducci\u00f3n del 50\u202f% en la tasa de pagos provisionales mensuales (PPM), mejorando la liquidez de estas entidades durante el periodo de vigencia de la medida.<\/p>\n\n\n\n<p>No obstante, es importante especificar que el beneficio a\u00fan <strong>no se encuentra vigente<\/strong>. Aunque el proyecto fue aprobado en ambas C\u00e1maras dentro del Bolet\u00edn N.\u00ba 17.322-03, su promulgaci\u00f3n qued\u00f3 en suspenso tras la presentaci\u00f3n de un veto presidencial que requiere una \u00faltima votaci\u00f3n en sala para su resoluci\u00f3n definitiva.<\/p>\n\n\n\n<p>Desde una perspectiva fiscal, el Ministerio de Hacienda estima una disminuci\u00f3n de ingresos equivalente al 0,16\u202f% del PIB en 2025. Sin embargo, proyecta que el est\u00edmulo a la inversi\u00f3n, la formalizaci\u00f3n y el empleo generado por esta rebaja compensar\u00e1 parcialmente su costo fiscal.<\/p>\n\n\n\n<p>Este tipo de incentivo responde a una necesidad concreta del ecosistema pyme, que representa el 98,4\u202f% del total de empresas activas del pa\u00eds seg\u00fan cifras del SII. Vincular el beneficio tributario a metas previsionales introduce un componente de corresponsabilidad, aunque tambi\u00e9n impone desaf\u00edos de implementaci\u00f3n y monitoreo.<\/p>\n\n\n\n<p>La aprobaci\u00f3n definitiva de esta medida no solo aportar\u00eda certeza regulatoria, sino que tambi\u00e9n fortalecer\u00eda la coherencia entre las pol\u00edticas de desarrollo productivo, modernizaci\u00f3n tributaria y sostenibilidad social.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Viviana Puentes Directora Escuela de Auditor\u00eda Universidad de Las Am\u00e9ricas El 22 de enero de 2025, el Ministerio de Hacienda ingres\u00f3 al Congreso un proyecto de ley que propone reducir, transitoriamente, la tasa del Impuesto de Primera Categor\u00eda (IDPC) para las empresas acogidas al r\u00e9gimen Pro Pyme. La iniciativa contempla una rebaja desde el<\/p>\n<div class=\"read-more-wrapper\"><a class=\"read-more\" href=\"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/\" title=\"Leer m\u00e1s\"> <span class=\"button \">Leer m\u00e1s<\/span><\/a><\/div>\n","protected":false},"author":2,"featured_media":4961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-opinion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso - Diario El Labrador<\/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:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso - Diario El Labrador\" \/>\n<meta property=\"og:description\" content=\"Por Viviana Puentes Directora Escuela de Auditor\u00eda Universidad de Las Am\u00e9ricas El 22 de enero de 2025, el Ministerio de Hacienda ingres\u00f3 al Congreso un proyecto de ley que propone reducir, transitoriamente, la tasa del Impuesto de Primera Categor\u00eda (IDPC) para las empresas acogidas al r\u00e9gimen Pro Pyme. La iniciativa contempla una rebaja desde el Leer m\u00e1s\" \/>\n<meta property=\"og:url\" content=\"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/\" \/>\n<meta property=\"og:site_name\" content=\"Diario El Labrador\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/profile.php?id=61576120840621\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-03T22:25:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-04T06:29:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1350\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ElLabradorOf\" \/>\n<meta name=\"twitter:site\" content=\"@ElLabradorOf\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/\"},\"author\":{\"name\":\"Editor\",\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/#\\\/schema\\\/person\\\/bc25ff80b4563f9c7f4bd7855df01685\"},\"headline\":\"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso\",\"datePublished\":\"2025-07-03T22:25:54+00:00\",\"dateModified\":\"2025-07-04T06:29:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/\"},\"wordCount\":332,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/diarioellabrador.cl\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png\",\"articleSection\":[\"Opini\u00f3n\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/\",\"url\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/\",\"name\":\"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso - Diario El Labrador\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/diarioellabrador.cl\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png\",\"datePublished\":\"2025-07-03T22:25:54+00:00\",\"dateModified\":\"2025-07-04T06:29:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/#primaryimage\",\"url\":\"https:\\\/\\\/diarioellabrador.cl\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png\",\"contentUrl\":\"https:\\\/\\\/diarioellabrador.cl\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png\",\"width\":1350,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/2025\\\/07\\\/03\\\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/diarioellabrador.cl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/#website\",\"url\":\"https:\\\/\\\/diarioellabrador.cl\\\/\",\"name\":\"Diario El Labrador\",\"description\":\"Haciendo noticia desde 1921\",\"publisher\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/diarioellabrador.cl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/#organization\",\"name\":\"Diario El Labrador\",\"url\":\"https:\\\/\\\/diarioellabrador.cl\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/diarioellabrador.cl\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/cropped-Logo-Icono.png\",\"contentUrl\":\"https:\\\/\\\/diarioellabrador.cl\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/cropped-Logo-Icono.png\",\"width\":512,\"height\":512,\"caption\":\"Diario El Labrador\"},\"image\":{\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/web.facebook.com\\\/profile.php?id=61576120840621\",\"https:\\\/\\\/x.com\\\/ElLabradorOf\",\"https:\\\/\\\/www.instagram.com\\\/diarioellabradoroficial\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/diarioellabrador.cl\\\/#\\\/schema\\\/person\\\/bc25ff80b4563f9c7f4bd7855df01685\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/109c326cf2be5c04f048c2c2a2b8b6ef44bf3d8d1d3d4c55d0ac40c4bc994684?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/109c326cf2be5c04f048c2c2a2b8b6ef44bf3d8d1d3d4c55d0ac40c4bc994684?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/109c326cf2be5c04f048c2c2a2b8b6ef44bf3d8d1d3d4c55d0ac40c4bc994684?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\\\/\\\/diarioellabrador.cl\\\/index.php\\\/author\\\/editor\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso - Diario El Labrador","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:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/","og_locale":"es_ES","og_type":"article","og_title":"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso - Diario El Labrador","og_description":"Por Viviana Puentes Directora Escuela de Auditor\u00eda Universidad de Las Am\u00e9ricas El 22 de enero de 2025, el Ministerio de Hacienda ingres\u00f3 al Congreso un proyecto de ley que propone reducir, transitoriamente, la tasa del Impuesto de Primera Categor\u00eda (IDPC) para las empresas acogidas al r\u00e9gimen Pro Pyme. La iniciativa contempla una rebaja desde el Leer m\u00e1s","og_url":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/","og_site_name":"Diario El Labrador","article_publisher":"https:\/\/web.facebook.com\/profile.php?id=61576120840621","article_published_time":"2025-07-03T22:25:54+00:00","article_modified_time":"2025-07-04T06:29:16+00:00","og_image":[{"width":1350,"height":1080,"url":"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png","type":"image\/png"}],"author":"Editor","twitter_card":"summary_large_image","twitter_creator":"@ElLabradorOf","twitter_site":"@ElLabradorOf","twitter_misc":{"Escrito por":"Editor","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/#article","isPartOf":{"@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/"},"author":{"name":"Editor","@id":"https:\/\/diarioellabrador.cl\/#\/schema\/person\/bc25ff80b4563f9c7f4bd7855df01685"},"headline":"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso","datePublished":"2025-07-03T22:25:54+00:00","dateModified":"2025-07-04T06:29:16+00:00","mainEntityOfPage":{"@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/"},"wordCount":332,"commentCount":0,"publisher":{"@id":"https:\/\/diarioellabrador.cl\/#organization"},"image":{"@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/#primaryimage"},"thumbnailUrl":"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png","articleSection":["Opini\u00f3n"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/","url":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/","name":"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso - Diario El Labrador","isPartOf":{"@id":"https:\/\/diarioellabrador.cl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/#primaryimage"},"image":{"@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/#primaryimage"},"thumbnailUrl":"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png","datePublished":"2025-07-03T22:25:54+00:00","dateModified":"2025-07-04T06:29:16+00:00","breadcrumb":{"@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/#primaryimage","url":"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png","contentUrl":"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/07\/ChatGPT-Image-4-jul-2025-02_17_18-a.m2_.png","width":1350,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/diarioellabrador.cl\/index.php\/2025\/07\/03\/rebaja-al-impuesto-de-primera-categoria-para-pymes-incentivo-tributario-en-suspenso\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/diarioellabrador.cl\/"},{"@type":"ListItem","position":2,"name":"Rebaja al Impuesto de Primera Categor\u00eda para PYMES: incentivo Tributario en suspenso"}]},{"@type":"WebSite","@id":"https:\/\/diarioellabrador.cl\/#website","url":"https:\/\/diarioellabrador.cl\/","name":"Diario El Labrador","description":"Haciendo noticia desde 1921","publisher":{"@id":"https:\/\/diarioellabrador.cl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/diarioellabrador.cl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/diarioellabrador.cl\/#organization","name":"Diario El Labrador","url":"https:\/\/diarioellabrador.cl\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/diarioellabrador.cl\/#\/schema\/logo\/image\/","url":"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/02\/cropped-Logo-Icono.png","contentUrl":"https:\/\/diarioellabrador.cl\/wp-content\/uploads\/2025\/02\/cropped-Logo-Icono.png","width":512,"height":512,"caption":"Diario El Labrador"},"image":{"@id":"https:\/\/diarioellabrador.cl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/web.facebook.com\/profile.php?id=61576120840621","https:\/\/x.com\/ElLabradorOf","https:\/\/www.instagram.com\/diarioellabradoroficial\/"]},{"@type":"Person","@id":"https:\/\/diarioellabrador.cl\/#\/schema\/person\/bc25ff80b4563f9c7f4bd7855df01685","name":"Editor","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/109c326cf2be5c04f048c2c2a2b8b6ef44bf3d8d1d3d4c55d0ac40c4bc994684?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/109c326cf2be5c04f048c2c2a2b8b6ef44bf3d8d1d3d4c55d0ac40c4bc994684?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/109c326cf2be5c04f048c2c2a2b8b6ef44bf3d8d1d3d4c55d0ac40c4bc994684?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/diarioellabrador.cl\/index.php\/author\/editor\/"}]}},"_links":{"self":[{"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/posts\/4856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/comments?post=4856"}],"version-history":[{"count":7,"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/posts\/4856\/revisions"}],"predecessor-version":[{"id":4968,"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/posts\/4856\/revisions\/4968"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/media\/4961"}],"wp:attachment":[{"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/media?parent=4856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/categories?post=4856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/diarioellabrador.cl\/index.php\/wp-json\/wp\/v2\/tags?post=4856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}