{"id":298005,"date":"2025-12-18T11:36:00","date_gmt":"2025-12-18T15:36:00","guid":{"rendered":"https:\/\/elluchador.info\/?p=298005"},"modified":"2025-12-18T11:33:58","modified_gmt":"2025-12-18T15:33:58","slug":"seniat-publico-calendario-tributario-para-sujetos-pasivos-especiales-en-2026","status":"publish","type":"post","link":"https:\/\/elluchador.info\/?p=298005","title":{"rendered":"Seniat public\u00f3 calendario tributario para Sujetos Pasivos Especiales en 2026"},"content":{"rendered":"\n<p>Con el objetivo de facilitar el cumplimiento de los deberes formales y optimizar la recaudaci\u00f3n tributaria, se informan las directrices vigentes para los sujetos pasivos calificados como Contribuyentes Especiales, as\u00ed como para aquellos dedicados a actividades extractivas.<\/p>\n\n\n\n<p><strong>\u200bCronograma para el Impuesto sobre la Renta (ISLR)<\/strong><br>\u200bLos sujetos calificados como contribuyentes especiales que opten por el pago fraccionado del ISLR, deber\u00e1n ajustarse a los siguientes lapsos para la liquidaci\u00f3n de sus compromisos:<br>\u200bSegunda porci\u00f3n: Deber\u00e1 presentarse y pagarse a los 20 d\u00edas continuos posteriores al vencimiento del lapso fijado para la presentaci\u00f3n de la declaraci\u00f3n definitiva.<br>\u200bTercera porci\u00f3n: Deber\u00e1 presentarse y pagarse a los 40 d\u00edas continuos despu\u00e9s del vencimiento del lapso fijado originalmente en la Providencia Administrativa correspondiente.<\/p>\n\n\n\n<p><strong>\u200bR\u00e9gimen para actividades mineras e hidrocarburos<\/strong><br>\u200bEn cumplimiento con la normativa legal, los contribuyentes que realicen actividades mineras, de hidrocarburos y conexas \u2014incluyendo perceptores de regal\u00edas o quienes obtengan enriquecimientos por exportaci\u00f3n de minerales e hidrocarburos\u2014 deben presentar su declaraci\u00f3n estimada de enriquecimientos.<\/p>\n\n\n\n<p>\u200bDicha declaraci\u00f3n deber\u00e1 formalizarse dentro de los primeros 45 d\u00edas continuos siguientes al cierre de su ejercicio fiscal.<\/p>\n\n\n\n<p><strong>\u200bOtras obligaciones tributarias<\/strong><br>\u200bSe recuerda a todos los contribuyentes que las declaraciones y pagos de tributos que no est\u00e9n expresamente mencionados en la Providencia vigente, deber\u00e1n efectuarse estrictamente en las fechas de vencimiento establecidas en la normativa legal ordinaria.<\/p>\n\n\n\n<p>\u200b\u00bbEl cumplimiento oportuno de estas obligaciones evita sanciones y contribuye al desarrollo econ\u00f3mico del pa\u00eds\u00bb.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"787\" height=\"1024\" src=\"https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112411_org_telegram_messenger_LaunchActivity-787x1024.jpg\" alt=\"\" class=\"wp-image-298006\" srcset=\"https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112411_org_telegram_messenger_LaunchActivity-787x1024.jpg 787w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112411_org_telegram_messenger_LaunchActivity-230x300.jpg 230w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112411_org_telegram_messenger_LaunchActivity-768x1000.jpg 768w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112411_org_telegram_messenger_LaunchActivity-150x195.jpg 150w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112411_org_telegram_messenger_LaunchActivity-300x391.jpg 300w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112411_org_telegram_messenger_LaunchActivity-696x906.jpg 696w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112411_org_telegram_messenger_LaunchActivity-1068x1390.jpg 1068w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112411_org_telegram_messenger_LaunchActivity.jpg 1080w\" sizes=\"auto, (max-width: 787px) 100vw, 787px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"807\" height=\"1024\" src=\"https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112448_org_telegram_messenger_LaunchActivity-807x1024.jpg\" alt=\"\" class=\"wp-image-298007\" srcset=\"https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112448_org_telegram_messenger_LaunchActivity-807x1024.jpg 807w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112448_org_telegram_messenger_LaunchActivity-236x300.jpg 236w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112448_org_telegram_messenger_LaunchActivity-768x975.jpg 768w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112448_org_telegram_messenger_LaunchActivity-150x190.jpg 150w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112448_org_telegram_messenger_LaunchActivity-300x381.jpg 300w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112448_org_telegram_messenger_LaunchActivity-696x884.jpg 696w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112448_org_telegram_messenger_LaunchActivity-1068x1356.jpg 1068w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112448_org_telegram_messenger_LaunchActivity.jpg 1080w\" sizes=\"auto, (max-width: 807px) 100vw, 807px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"796\" height=\"1024\" src=\"https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112516_org_telegram_messenger_LaunchActivity-796x1024.jpg\" alt=\"\" class=\"wp-image-298008\" srcset=\"https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112516_org_telegram_messenger_LaunchActivity-796x1024.jpg 796w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112516_org_telegram_messenger_LaunchActivity-233x300.jpg 233w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112516_org_telegram_messenger_LaunchActivity-768x988.jpg 768w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112516_org_telegram_messenger_LaunchActivity-150x193.jpg 150w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112516_org_telegram_messenger_LaunchActivity-300x386.jpg 300w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112516_org_telegram_messenger_LaunchActivity-696x896.jpg 696w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112516_org_telegram_messenger_LaunchActivity-1068x1375.jpg 1068w, https:\/\/elluchador.info\/wp-content\/uploads\/2025\/12\/Screenshot_20251218_112516_org_telegram_messenger_LaunchActivity.jpg 1080w\" sizes=\"auto, (max-width: 796px) 100vw, 796px\" \/><\/figure>\n\n\n\n<p>\u200bCon informaci\u00f3n de agencias<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con el objetivo de facilitar el cumplimiento de los deberes formales y optimizar la recaudaci\u00f3n tributaria, se informan las directrices vigentes para los sujetos pasivos calificados como Contribuyentes Especiales, as\u00ed como para aquellos dedicados a actividades extractivas. \u200bCronograma para el Impuesto sobre la Renta (ISLR)\u200bLos sujetos calificados como contribuyentes especiales que opten por el pago [&hellip;]<\/p>\n","protected":false},"author":38,"featured_media":298009,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,9],"tags":[105],"class_list":{"0":"post-298005","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-destacado","8":"category-nacionales","9":"tag-venezuela"},"_links":{"self":[{"href":"https:\/\/elluchador.info\/index.php?rest_route=\/wp\/v2\/posts\/298005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elluchador.info\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elluchador.info\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elluchador.info\/index.php?rest_route=\/wp\/v2\/users\/38"}],"replies":[{"embeddable":true,"href":"https:\/\/elluchador.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=298005"}],"version-history":[{"count":1,"href":"https:\/\/elluchador.info\/index.php?rest_route=\/wp\/v2\/posts\/298005\/revisions"}],"predecessor-version":[{"id":298010,"href":"https:\/\/elluchador.info\/index.php?rest_route=\/wp\/v2\/posts\/298005\/revisions\/298010"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elluchador.info\/index.php?rest_route=\/wp\/v2\/media\/298009"}],"wp:attachment":[{"href":"https:\/\/elluchador.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=298005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elluchador.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=298005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elluchador.info\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=298005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}