{"id":214,"date":"2025-10-17T09:21:30","date_gmt":"2025-10-17T12:21:30","guid":{"rendered":"https:\/\/face.unt.edu.ar\/web\/icontable\/?p=214"},"modified":"2025-10-17T09:23:52","modified_gmt":"2025-10-17T12:23:52","slug":"214-2","status":"publish","type":"post","link":"https:\/\/face.unt.edu.ar\/web\/icontable\/214-2\/","title":{"rendered":"Emprendimientos Unipersonales \u00bf SAS o Persona Humana?"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-medium wp-image-215\" src=\"http:\/\/face.unt.edu.ar\/web\/icontable\/wp-content\/uploads\/sites\/27\/2025\/10\/IMG-20251015-WA0028-300x300.jpg\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-content\/uploads\/sites\/27\/2025\/10\/IMG-20251015-WA0028-300x300.jpg 300w, https:\/\/face.unt.edu.ar\/web\/icontable\/wp-content\/uploads\/sites\/27\/2025\/10\/IMG-20251015-WA0028-1024x1024.jpg 1024w, https:\/\/face.unt.edu.ar\/web\/icontable\/wp-content\/uploads\/sites\/27\/2025\/10\/IMG-20251015-WA0028-150x150.jpg 150w, https:\/\/face.unt.edu.ar\/web\/icontable\/wp-content\/uploads\/sites\/27\/2025\/10\/IMG-20251015-WA0028-768x768.jpg 768w, https:\/\/face.unt.edu.ar\/web\/icontable\/wp-content\/uploads\/sites\/27\/2025\/10\/IMG-20251015-WA0028.jpg 1080w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\"><span class=\"C9DxTc \">En el \u00faltimo tiempo se cre\u00f3 el tipo societario SAS que puede ser constituido por una sola persona. Esto genero mucha atenci\u00f3n para los contribuyentes que pretenden potenciar su negocio y\/o emprendimiento. A su vez tambi\u00e9n sigue existiendo la figura de persona humana para afrontar las obligaciones impositivas frente al fisco.\u00a0<\/span><\/p>\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\"><span class=\"C9DxTc \">Es por eso que en este curso se explicar\u00e1 todo lo relacionado a lo mencionado en el p\u00e1rrafo anterior.<\/span><\/p>\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\"><span class=\"C9DxTc \">El objetivo general es exponer las diferencias y particularidades impositivas que surgen de estos 2 tipos de contribuyentes con los objetivos de conocer lo siguiente:<\/span><\/p>\n<ul class=\"n8H08c UVNKR \">\n<li class=\"zfr3Q TYR86d eD0Rn \" dir=\"ltr\">\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\" role=\"presentation\"><span class=\"C9DxTc \">Ventas y desventajas de constituir una SAS o seguir como persona humana.<\/span><\/p>\n<\/li>\n<li class=\"zfr3Q TYR86d eD0Rn \" dir=\"ltr\">\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\" role=\"presentation\"><span class=\"C9DxTc \">La diferentes obligaciones impositivas<\/span><\/p>\n<\/li>\n<li class=\"zfr3Q TYR86d eD0Rn \" dir=\"ltr\">\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\" role=\"presentation\"><span class=\"C9DxTc \">Las obligaciones de llevar o no contabilidad<\/span><\/p>\n<\/li>\n<li class=\"zfr3Q TYR86d eD0Rn \" dir=\"ltr\">\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\" role=\"presentation\"><span class=\"C9DxTc \">El costo impositivo<\/span><\/p>\n<\/li>\n<li class=\"zfr3Q TYR86d eD0Rn \" dir=\"ltr\">\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\" role=\"presentation\"><span class=\"C9DxTc \">El trabajo del profesional contable<\/span><\/p>\n<\/li>\n<\/ul>\n<h3>Destinatatarios<\/h3>\n<ul class=\"n8H08c UVNKR \">\n<li dir=\"ltr\"><span class=\"C9DxTc \">Peque\u00f1os emprendedores\u00a0<\/span><\/li>\n<li dir=\"ltr\"><span class=\"C9DxTc \">Profesionales de Ciencias Econ\u00f3micas.<\/span><span class=\"C9DxTc \">\u00a0<\/span>\n<div class=\"mYVXT\">\n<div class=\"LS81yb VICjCf j5pSsc db35Fc\">\n<div class=\"hJDwNd-AhqUyc-uQSCkd Ft7HRd-AhqUyc-uQSCkd purZT-AhqUyc-II5mzb ZcASvf-AhqUyc-II5mzb pSzOP-AhqUyc-qWD73c Ktthjf-AhqUyc-qWD73c JNdkSc SQVYQc\">\n<div class=\"JNdkSc-SmKAyb LkDMRd\">\n<div class=\"\">\n<div class=\"oKdM2c ZZyype Kzv0Me\">\n<div id=\"h.13bac051d21acb1a_33\" class=\"hJDwNd-AhqUyc-uQSCkd Ft7HRd-AhqUyc-uQSCkd jXK9ad D2fZ2 zu5uec OjCsFc dmUFtb wHaque g5GTcb\">\n<div class=\"jXK9ad-SmKAyb\">\n<div class=\"tyJCtd mGzaTb Depvyb baZpAe\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<section id=\"h.13bac051d21acb1a_21\" class=\"yaqOZd lQAHbd\">\n<div class=\"mYVXT\">\n<div class=\"LS81yb VICjCf j5pSsc db35Fc\">\n<div class=\"hJDwNd-AhqUyc-uQSCkd Ft7HRd-AhqUyc-uQSCkd purZT-AhqUyc-II5mzb ZcASvf-AhqUyc-II5mzb pSzOP-AhqUyc-qWD73c Ktthjf-AhqUyc-qWD73c JNdkSc SQVYQc\">\n<div class=\"JNdkSc-SmKAyb LkDMRd\">\n<div class=\"\">\n<div class=\"oKdM2c ZZyype Kzv0Me\">\n<div id=\"h.13bac051d21acb1a_24\" class=\"hJDwNd-AhqUyc-uQSCkd Ft7HRd-AhqUyc-uQSCkd jXK9ad D2fZ2 zu5uec OjCsFc dmUFtb wHaque g5GTcb\">\n<div class=\"jXK9ad-SmKAyb\">\n<div class=\"tyJCtd mGzaTb Depvyb baZpAe\">\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\"><span class=\"jgG6ef C9DxTc \">INVERSI\u00d3N\u00a0<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section id=\"h.7346c6eb0bf69e3c_32\" class=\"yaqOZd\">\n<div class=\"IFuOkc\"><\/div>\n<div class=\"mYVXT\">\n<div class=\"LS81yb VICjCf j5pSsc db35Fc\">\n<div class=\"hJDwNd-AhqUyc-OwsYgb Ft7HRd-AhqUyc-OwsYgb purZT-AhqUyc-II5mzb ZcASvf-AhqUyc-II5mzb pSzOP-AhqUyc-qWD73c Ktthjf-AhqUyc-qWD73c JNdkSc SQVYQc\">\n<div class=\"JNdkSc-SmKAyb LkDMRd\">\n<div class=\"\">\n<div class=\"oKdM2c ZZyype Kzv0Me\">\n<div id=\"h.7346c6eb0bf69e3c_33\" class=\"hJDwNd-AhqUyc-OwsYgb Ft7HRd-AhqUyc-OwsYgb jXK9ad D2fZ2 zu5uec OjCsFc dmUFtb wHaque g5GTcb\">\n<div class=\"jXK9ad-SmKAyb\">\n<div class=\"tyJCtd mGzaTb Depvyb baZpAe\">\n<ul class=\"n8H08c UVNKR \">\n<li class=\"zfr3Q TYR86d eD0Rn \" dir=\"ltr\">\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\" role=\"presentation\"><span class=\"C9DxTc \">Alumnos de grado FACE<\/span><span class=\"C9DxTc \">:\u00a0<\/span><span class=\"C9DxTc \">$\u00a0<\/span><span class=\"C9DxTc \">1<\/span><span class=\"C9DxTc \">0.000.-<\/span><\/p>\n<\/li>\n<li class=\"zfr3Q TYR86d eD0Rn \" dir=\"ltr\">\n<p class=\"zfr3Q CDt4Ke \" dir=\"ltr\" role=\"presentation\"><span class=\"C9DxTc \">P\u00fablico en General:\u00a0<\/span><span class=\"C9DxTc \">$ 10.000.-<\/span><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>En el \u00faltimo tiempo se cre\u00f3 el tipo societario SAS que puede ser constituido por una sola persona. Esto genero mucha atenci\u00f3n para los contribuyentes que pretenden potenciar su negocio y\/o emprendimiento. A su vez tambi\u00e9n sigue existiendo la figura de persona humana para afrontar las obligaciones impositivas frente al fisco.\u00a0 Es por eso que [&hellip;]<\/p>\n","protected":false},"author":123463,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/posts\/214"}],"collection":[{"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/users\/123463"}],"replies":[{"embeddable":true,"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/comments?post=214"}],"version-history":[{"count":3,"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/posts\/214\/revisions"}],"predecessor-version":[{"id":218,"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/posts\/214\/revisions\/218"}],"wp:attachment":[{"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/media?parent=214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/categories?post=214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/face.unt.edu.ar\/web\/icontable\/wp-json\/wp\/v2\/tags?post=214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}