{"id":5040,"date":"2021-01-18T20:03:49","date_gmt":"2021-01-19T00:03:49","guid":{"rendered":"https:\/\/www.traviesoevans.com\/travieso\/?p=5040"},"modified":"2022-05-23T05:02:19","modified_gmt":"2022-05-23T09:02:19","slug":"it-payment-exemption-natural-persons-january-18-2021","status":"publish","type":"post","link":"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/","title":{"rendered":"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS &#8211; January 18 2021"},"content":{"rendered":"<p><strong><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-3878 size-full aligncenter\" src=\"https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2021\/03\/Alert-768x127.jpg\" alt=\"\" width=\"815\" height=\"135\" \/><\/strong><\/p>\n<p style=\"text-align: center;\"><strong>IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Decree No. 4.420 of January 18, 2021, issued by the President of the Republic, was published in Official Gazette 42.049 of the same date (the \u201cDecree\u201d). The Decree established that the natural persons residing in the country will pay Income Tax only for the net taxable income of territorial source obtained during fiscal year 2020 in excess of five thousand Tax Units (5,000 TU).<\/p>\n<p>The natural persons who, by the date of entry into force of the Decree, have declared and paid the IT corresponding to fiscal year 2020 will be entitled to a fiscal credit for up to the amount paid. This fiscal credit may be assigned or may be used in subsequent fiscal years.<\/p>\n<p>The taxpayers who do not file their final income declaration or file it out of the legal time limit will not be entitled to the exemption benefit. The same applies to the taxpayers who fail to perform the obligations established in the tax legislation.<\/p>\n<p>Similarly, taxpayers who do not comply with the obligations established by tax regulations.<\/p>\n<p>The Decree became effective upon publication of the same in the Official Gazette.<\/p>\n<p>In order to access the Decree, please click <a href=\"https:\/\/www.traviesoevans.com\/memos\/42049%2018%20enero%202021-exon-ISLR%20personas%20naturales.pdf\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/p>\n<p>Should you have any question or comment or require further information, please contact the partner in charge of your account via email.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS &nbsp; Decree No. 4.420 of January 18, 2021, issued by the President of the Republic, was published in Official Gazette 42.049 of the same date (the \u201cDecree\u201d). The Decree established that the natural persons residing in the country will pay Income Tax only for the net taxable income of&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[379,434,377],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021 - Travieso Evans Arria &amp; Rengel<\/title>\n<meta name=\"description\" content=\"Travieso Evans Arria &amp; Rengel IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021\" \/>\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.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021 - Travieso Evans Arria &amp; Rengel\" \/>\n<meta property=\"og:description\" content=\"Travieso Evans Arria &amp; Rengel IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"Travieso Evans Arria &amp; Rengel\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-19T00:03:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-23T09:02:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2021\/03\/Alert-768x127.jpg\" \/>\n<meta name=\"author\" content=\"TraviesoEvans\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@traviesoevans\" \/>\n<meta name=\"twitter:site\" content=\"@traviesoevans\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"TraviesoEvans\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo estimado 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:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/\"},\"author\":{\"name\":\"TraviesoEvans\",\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/person\/ae8d8664ee7a06047479a280119e0fc0\"},\"headline\":\"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS &#8211; January 18 2021\",\"datePublished\":\"2021-01-19T00:03:49+00:00\",\"dateModified\":\"2022-05-23T09:02:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/\"},\"wordCount\":224,\"publisher\":{\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#organization\"},\"articleSection\":[\"2021\",\"January 2021\",\"Managerial Alerts\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/\",\"url\":\"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/\",\"name\":\"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021 - Travieso Evans Arria &amp; Rengel\",\"isPartOf\":{\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#website\"},\"datePublished\":\"2021-01-19T00:03:49+00:00\",\"dateModified\":\"2022-05-23T09:02:19+00:00\",\"description\":\"Travieso Evans Arria &amp; Rengel IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021\",\"breadcrumb\":{\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Cover page\",\"item\":\"https:\/\/www.traviesoevans.com\/travieso\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS &#8211; January 18 2021\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#website\",\"url\":\"https:\/\/www.traviesoevans.com\/travieso\/\",\"name\":\"Travieso Evans Arria & Rengel\",\"description\":\"La Firma de Abogados de Venezuela.\",\"publisher\":{\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.traviesoevans.com\/travieso\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#organization\",\"name\":\"T&E Travieso Evans Arria & Rengel\",\"url\":\"https:\/\/www.traviesoevans.com\/travieso\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2020\/05\/logo-travieso-login.png\",\"contentUrl\":\"https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2020\/05\/logo-travieso-login.png\",\"width\":84,\"height\":84,\"caption\":\"T&E Travieso Evans Arria & Rengel\"},\"image\":{\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/twitter.com\/traviesoevans\",\"https:\/\/www.instagram.com\/traviesoevans\/\",\"https:\/\/www.linkedin.com\/in\/travieso-evans-800302172\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/person\/ae8d8664ee7a06047479a280119e0fc0\",\"name\":\"TraviesoEvans\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8a6bcd626f3120b138dd8c1a9b30bacf?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8a6bcd626f3120b138dd8c1a9b30bacf?s=96&d=mm&r=g\",\"caption\":\"TraviesoEvans\"},\"url\":\"https:\/\/www.traviesoevans.com\/travieso\/author\/traviesoevans\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021 - Travieso Evans Arria &amp; Rengel","description":"Travieso Evans Arria &amp; Rengel IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021","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.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/","og_locale":"es_ES","og_type":"article","og_title":"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021 - Travieso Evans Arria &amp; Rengel","og_description":"Travieso Evans Arria &amp; Rengel IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021","og_url":"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/","og_site_name":"Travieso Evans Arria &amp; Rengel","article_published_time":"2021-01-19T00:03:49+00:00","article_modified_time":"2022-05-23T09:02:19+00:00","og_image":[{"url":"https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2021\/03\/Alert-768x127.jpg"}],"author":"TraviesoEvans","twitter_card":"summary_large_image","twitter_creator":"@traviesoevans","twitter_site":"@traviesoevans","twitter_misc":{"Escrito por":"TraviesoEvans","Tiempo estimado de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/#article","isPartOf":{"@id":"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/"},"author":{"name":"TraviesoEvans","@id":"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/person\/ae8d8664ee7a06047479a280119e0fc0"},"headline":"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS &#8211; January 18 2021","datePublished":"2021-01-19T00:03:49+00:00","dateModified":"2022-05-23T09:02:19+00:00","mainEntityOfPage":{"@id":"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/"},"wordCount":224,"publisher":{"@id":"https:\/\/www.traviesoevans.com\/travieso\/#organization"},"articleSection":["2021","January 2021","Managerial Alerts"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/","url":"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/","name":"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021 - Travieso Evans Arria &amp; Rengel","isPartOf":{"@id":"https:\/\/www.traviesoevans.com\/travieso\/#website"},"datePublished":"2021-01-19T00:03:49+00:00","dateModified":"2022-05-23T09:02:19+00:00","description":"Travieso Evans Arria &amp; Rengel IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS - January 18 2021","breadcrumb":{"@id":"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.traviesoevans.com\/travieso\/en\/it-payment-exemption-natural-persons-january-18-2021\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Cover page","item":"https:\/\/www.traviesoevans.com\/travieso\/"},{"@type":"ListItem","position":2,"name":"IT PAYMENT EXEMPTION \u2013 NATURAL PERSONS &#8211; January 18 2021"}]},{"@type":"WebSite","@id":"https:\/\/www.traviesoevans.com\/travieso\/#website","url":"https:\/\/www.traviesoevans.com\/travieso\/","name":"Travieso Evans Arria & Rengel","description":"La Firma de Abogados de Venezuela.","publisher":{"@id":"https:\/\/www.traviesoevans.com\/travieso\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.traviesoevans.com\/travieso\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.traviesoevans.com\/travieso\/#organization","name":"T&E Travieso Evans Arria & Rengel","url":"https:\/\/www.traviesoevans.com\/travieso\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/logo\/image\/","url":"https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2020\/05\/logo-travieso-login.png","contentUrl":"https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2020\/05\/logo-travieso-login.png","width":84,"height":84,"caption":"T&E Travieso Evans Arria & Rengel"},"image":{"@id":"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/twitter.com\/traviesoevans","https:\/\/www.instagram.com\/traviesoevans\/","https:\/\/www.linkedin.com\/in\/travieso-evans-800302172\/"]},{"@type":"Person","@id":"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/person\/ae8d8664ee7a06047479a280119e0fc0","name":"TraviesoEvans","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.traviesoevans.com\/travieso\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8a6bcd626f3120b138dd8c1a9b30bacf?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8a6bcd626f3120b138dd8c1a9b30bacf?s=96&d=mm&r=g","caption":"TraviesoEvans"},"url":"https:\/\/www.traviesoevans.com\/travieso\/author\/traviesoevans\/"}]}},"_links":{"self":[{"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/posts\/5040"}],"collection":[{"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/comments?post=5040"}],"version-history":[{"count":3,"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/posts\/5040\/revisions"}],"predecessor-version":[{"id":5890,"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/posts\/5040\/revisions\/5890"}],"wp:attachment":[{"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/media?parent=5040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/categories?post=5040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.traviesoevans.com\/travieso\/wp-json\/wp\/v2\/tags?post=5040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}