{"id":3454,"date":"2026-08-07T16:37:24","date_gmt":"2026-08-07T16:37:24","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3454"},"modified":"2026-08-10T16:38:51","modified_gmt":"2026-08-10T16:38:51","slug":"ctcp-precisa-cuando-reconocer-contablemente-los-intereses-moratorios-tributarios","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/ctcp-precisa-cuando-reconocer-contablemente-los-intereses-moratorios-tributarios\/","title":{"rendered":"CTCP precisa cu\u00e1ndo reconocer contablemente los intereses moratorios tributarios"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El CTCP aclar\u00f3 que los intereses moratorios asociados a obligaciones tributarias deben reconocerse contablemente cuando exista una obligaci\u00f3n presente que cumpla los criterios establecidos en el marco t\u00e9cnico normativo de informaci\u00f3n financiera. El organismo tambi\u00e9n se\u00f1al\u00f3 que la determinaci\u00f3n de los efectos jur\u00eddicos y tributarios corresponde a las autoridades competentes, por lo que su pronunciamiento se limita al tratamiento contable aplicable.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/08\/CTCP-2026-0168.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CTCP 2026-0168.\"><\/object><a id=\"wp-block-file--media-9f55710f-8ef4-4ada-aa78-902f8e6d1e96\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/08\/CTCP-2026-0168.pdf\">CTCP 2026-0168<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/08\/CTCP-2026-0168.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9f55710f-8ef4-4ada-aa78-902f8e6d1e96\">Descarga<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>El CTCP aclar\u00f3 que los intereses moratorios asociados a obligaciones tributarias deben reconocerse contablemente cuando exista una obligaci\u00f3n presente que cumpla los criterios establecidos en el marco t\u00e9cnico normativo de informaci\u00f3n financiera. El organismo tambi\u00e9n se\u00f1al\u00f3 que la determinaci\u00f3n de los efectos jur\u00eddicos y tributarios corresponde a las autoridades competentes, por lo que su pronunciamiento [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/comments?post=3454"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3454\/revisions"}],"predecessor-version":[{"id":3456,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3454\/revisions\/3456"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=3454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}