{"id":28060,"date":"2026-09-22T15:15:09","date_gmt":"2026-09-22T20:15:09","guid":{"rendered":"https:\/\/smartax.com.co\/smartax\/duplicado-cierre-fiscal-2025-y-actualizacion-tributaria-2026\/"},"modified":"2026-10-05T13:50:06","modified_gmt":"2026-10-05T18:50:06","slug":"cierre-fiscal-2026-decisiones-de-hoy-impacto-en-2027","status":"publish","type":"page","link":"https:\/\/smartax.com.co\/smartax\/","title":{"rendered":"Cierre Fiscal 2026 | decisiones de hoy, impacto en 2027"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"28060\" class=\"elementor elementor-28060\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a35943 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a35943\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb8f0e1\" data-id=\"fb8f0e1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7cbf455 elementor-widget elementor-widget-image\" data-id=\"7cbf455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1920\" height=\"1080\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Horizontal_web.jpg\" class=\"attachment-full size-full wp-image-28114\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Horizontal_web.jpg 1920w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Horizontal_web-300x169.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Horizontal_web-1024x576.jpg 1024w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Horizontal_web-768x432.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Horizontal_web-1536x864.jpg 1536w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Horizontal_web-600x338.jpg 600w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51eb749 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"51eb749\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cacf80b elementor-widget elementor-widget-video\" data-id=\"cacf80b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;video_type&quot;:&quot;vimeo&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<iframe class=\"elementor-video-iframe\" allowfullscreen allow=\"clipboard-write\" title=\"Reproductor de v\u00eddeo vimeo\" src=\"https:\/\/player.vimeo.com\/video\/1233112713?color&amp;autopause=0&amp;loop=0&amp;muted=0&amp;title=0&amp;portrait=1&amp;byline=0#t=\"><\/iframe>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20410c5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"20410c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0d1212 elementor-widget elementor-widget-text-editor\" data-id=\"a0d1212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\"><span style=\"color: #ff0000;\"><strong>CIERRE FISCAL 2026 | DECISIONES DE HOY, IMPACTO EN 2027<\/strong><\/span><span style=\"color: #ff0000;\">\u00a0<\/span><\/h1><p style=\"text-align: center;\"><em><strong>Balance, estrategia y perspectivas para anticiparse.<\/strong><\/em><\/p><p>El cierre de a\u00f1o es un momento clave para revisar las decisiones tomadas, identificar asuntos pendientes y anticipar los efectos tributarios, jur\u00eddicos y empresariales que pueden proyectarse hacia el siguiente per\u00edodo.<\/p><p>Por eso, en esta nueva edici\u00f3n de nuestro tradicional Seminario de Cierre Fiscal, reuniremos a especialistas de diferentes \u00e1reas para analizar de manera pr\u00e1ctica los principales temas que marcaron el 2026 y aquellos que deber\u00e1n tenerse en cuenta para afrontar el 2027.<\/p><p>Un espacio dise\u00f1ado para <strong>directivos, contadores, asesores y empresarios<\/strong> que buscan fortalecer su toma de decisiones, anticipar riesgos y prepararse para los retos del pr\u00f3ximo a\u00f1o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7ff99b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e7ff99b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-becb95f elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"becb95f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7df229f\" data-id=\"7df229f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba6bc06 elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-heading\" data-id=\"ba6bc06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Datos claves<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37e308a elementor-widget__width-initial elementor-widget-tablet__width-inherit thim-ekits-heading--mobiletext-center elementor-widget thim-ekits-heading elementor-widget-thim-heading\" data-id=\"37e308a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"sc_heading\"><div class=\"sub-heading\"><p>\ud83d\udcbb <strong>Modalidad:<\/strong> Presencial<\/p>\n<p>\ud83d\udcc6 <strong>Fecha:<\/strong> jueves 26 de noviembre de 2025<\/p>\n<p>\ud83d\udd58 <strong>Hora:<\/strong> 8:00 a.m. \u2013 5:00 p.m.<\/p>\n<p>\ud83c\udfe8 <strong>Lugar:<\/strong> Hotel Intercontinental Cali.<\/p>\n<p>\ud83d\udd17 <strong>Incluye:<\/strong> Refrigerio y almuerzo durante la jornada presencial,\tMemorias digitales, Constancia de asistencia, MAT 2027 en formato PDF y Participaci\u00f3n en la Actualizaci\u00f3n Tributaria Virtual de febrero de 2027. <\/p>\n<p style=\"text-align: center; font-size: 1.5em;\"><strong>Inversi\u00f3n: $750.000 + IVA<\/strong><\/p>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f21a23 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6f21a23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ada801f thim-ekits-heading-text-center elementor-widget-tablet__width-inherit elementor-widget thim-ekits-heading elementor-widget-thim-heading\" data-id=\"ada801f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"sc_heading text-center\"><div class=\"sub-heading\"><p>Recuerda, este es un evento presencial<\/p>\n<\/div><h2 class=\"title\">con cupos limitados <\/h2><span class=\"line\"><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b30c481 elementor-widget-tablet__width-inherit elementor-widget thim-widget-button\" data-id=\"b30c481\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"widget-button normal\" href=\"https:\/\/www.restrepoylondono.com\/cierre-fiscal-2026-decisiones-de-hoy-impacto-en-2027-personas-naturales\/\" target=\"_blank\">Clic para comprar cupo como persona natural<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-900a31e elementor-widget-tablet__width-inherit elementor-widget thim-widget-button\" data-id=\"900a31e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"widget-button normal\" href=\"https:\/\/www.restrepoylondono.com\/cierre-fiscal-2026-decisiones-de-hoy-impacto-en-2027-pj\/\" target=\"_blank\">Clic para comprar cupo como persona jur\u00eddica<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a590092\" data-id=\"a590092\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e09bf60 elementor-widget elementor-widget-image\" data-id=\"e09bf60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1080\" height=\"1920\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Vertical_redes.png\" class=\"attachment-full size-full wp-image-28115\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Vertical_redes.png 1080w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Vertical_redes-169x300.png 169w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Vertical_redes-576x1024.png 576w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Vertical_redes-768x1365.png 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Vertical_redes-864x1536.png 864w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/Vertical_redes-600x1067.png 600w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-467f0ca elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"467f0ca\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a93207\" data-id=\"2a93207\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b6726d3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b6726d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f4daa6 elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-heading\" data-id=\"5f4daa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span data-teams=\"true\">\u00bfQu\u00e9 aprender\u00e1s en este Seminario de Cierre Fiscal 2026?&nbsp;<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec8487f elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec8487f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-756cef6\" data-id=\"756cef6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e807db4 elementor-widget__width-initial elementor-widget-tablet__width-inherit thim-ekits-heading--mobiletext-center elementor-widget thim-ekits-heading elementor-widget-thim-heading\" data-id=\"e807db4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"sc_heading\"><div class=\"sub-heading\"><p style=\"font-size: 1.0em;\">\ud83d\udccc <strong>\u2022\tDomicilio y residencia fiscal:<\/strong> Revisaremos los principales criterios para determinar la residencia fiscal y sus implicaciones para personas naturales, con especial atenci\u00f3n a situaciones que pueden generar obligaciones tributarias en Colombia.<br \/><em>Por: <strong>Fabio Londo\u00f1o<\/strong><\/em><\/p>\n<p style=\"font-size: 1.0em;\">\ud83d\udccc <strong>\u2022\tCierre Fiscal 2026:<\/strong> Una revisi\u00f3n pr\u00e1ctica de los principales asuntos que empresas y contribuyentes deben considerar antes de finalizar el a\u00f1o, identificando decisiones, riesgos y oportunidades con impacto en el cierre fiscal y en la planeaci\u00f3n de 2027.<br \/><em>Por: <strong>Fernando Mu\u00f1oz<\/strong><\/em><\/p>\n<p style=\"font-size: 1.0em;\">\ud83d\udccc <strong>\u2022\tCambios jurisprudenciales de impacto:<\/strong> Analizaremos las decisiones judiciales m\u00e1s relevantes de 2026 en materia tributaria y sus efectos pr\u00e1cticos para empresas y contribuyentes.<br \/><em>Por: <strong>Daniel Vizcaya<\/strong><\/em><\/p>\n<p style=\"font-size: 1.0em;\">\ud83d\udccc <strong>\u2022\tModificaciones sustanciales del Sistema Tributario de Cali:<\/strong> Conoceremos los principales cambios introducidos al r\u00e9gimen tributario del Distrito de Santiago de Cali y los aspectos que deber\u00e1n tener presentes las empresas y contribuyentes en el cumplimiento de sus obligaciones territoriales.<br \/><em>Por: <strong>Gustavo Calder\u00f3n<\/strong><\/em><\/p>\n<p style=\"font-size: 1.0em;\">\ud83d\udccc <strong>\u2022\tLa Br\u00fajula de las Inversiones - La rentabilidad se mide despu\u00e9s de Impuestos:<\/strong> A la hora de invertir debes considerar al menos 4 puntos de la Br\u00fajula de las Inversiones para que tus decisiones de hoy impacten positivamente el ma\u00f1ana.<br \/><em>Por: <strong>Eliana Barraza<\/strong><\/em><\/p>\n<p style=\"font-size: 1.0em;\">\ud83d\udccc <strong>\u2022\tLa Reforma Pensional y sus Incertidumbres:<\/strong> Una mirada pr\u00e1ctica a los principales cambios de la reforma pensional, los vac\u00edos e interrogantes que permanecen y las decisiones que deber\u00e1n considerar trabajadores y empleadores frente al nuevo escenario pensional.<br \/><em>Por: <strong>Ary Arias<\/strong><\/em><\/p>\n<p style=\"font-size: 1.0em;\">\ud83d\udccc <strong>\u2022\tDevoluciones y compensaciones:<\/strong> Revisaremos los principales aspectos pr\u00e1cticos de los procesos de devoluci\u00f3n y compensaci\u00f3n de saldos a favor, sus requisitos, riesgos y situaciones que pueden generar controversias con la Administraci\u00f3n Tributaria.<br \/><em>Por: <strong>Guillermo Garc\u00e9s<\/strong><\/em><\/p>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3e305c4 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e305c4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-942f83d\" data-id=\"942f83d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d752a8f thim-ekits-heading-text-center elementor-widget-tablet__width-inherit elementor-widget thim-ekits-heading elementor-widget-thim-heading\" data-id=\"d752a8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"sc_heading text-center\"><div class=\"sub-heading\"><p>Recuerda, este es un evento presencial<\/p>\n<\/div><h2 class=\"title\">con cupos limitados <\/h2><span class=\"line\"><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-589fc6f elementor-widget-tablet__width-inherit elementor-widget thim-widget-button\" data-id=\"589fc6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"widget-button normal\" href=\"https:\/\/www.restrepoylondono.com\/cierre-fiscal-2026-decisiones-de-hoy-impacto-en-2027-personas-naturales\/\" target=\"_blank\">Clic para comprar cupo como persona natural<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96c2198 elementor-widget-tablet__width-inherit elementor-widget thim-widget-button\" data-id=\"96c2198\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"widget-button normal\" href=\"https:\/\/www.restrepoylondono.com\/cierre-fiscal-2026-decisiones-de-hoy-impacto-en-2027-pj\/\" target=\"_blank\">Clic para comprar cupo como persona jur\u00eddica<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c019ef7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c019ef7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-031a228 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"031a228\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9d0e155\" data-id=\"9d0e155\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b1ffcc thim-ekits-heading-text-center elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget thim-ekits-heading elementor-widget-thim-heading\" data-id=\"7b1ffcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"sc_heading text-center\"><h2 class=\"title\">Conoce   <span class=\"thim-color\">nuestros expositores<\/span><\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b912a16 elementor-widget elementor-widget-image\" data-id=\"b912a16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1920\" height=\"1080\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/expositores.jpg\" class=\"attachment-full size-full wp-image-28113\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/expositores.jpg 1920w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/expositores-300x169.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/expositores-1024x576.jpg 1024w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/expositores-768x432.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/expositores-1536x864.jpg 1536w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2026\/10\/expositores-600x338.jpg 600w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89b99de elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"89b99de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66eb57e thim-ekits-heading-text-center elementor-widget-tablet__width-inherit elementor-widget thim-ekits-heading elementor-widget-thim-heading\" data-id=\"66eb57e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"sc_heading text-center\"><div class=\"sub-heading\"><p>Recuerda, este es un evento presencial<\/p>\n<\/div><h2 class=\"title\">con cupos limitados <\/h2><span class=\"line\"><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31f5019 elementor-widget-tablet__width-inherit elementor-widget thim-widget-button\" data-id=\"31f5019\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"widget-button normal\" href=\"https:\/\/www.restrepoylondono.com\/cierre-fiscal-2026-decisiones-de-hoy-impacto-en-2027-personas-naturales\/\" target=\"_blank\">Clic para comprar cupo como persona natural<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce752bc elementor-widget-tablet__width-inherit elementor-widget thim-widget-button\" data-id=\"ce752bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a class=\"widget-button normal\" href=\"https:\/\/www.restrepoylondono.com\/cierre-fiscal-2026-decisiones-de-hoy-impacto-en-2027-pj\/\" target=\"_blank\">Clic para comprar cupo como persona jur\u00eddica<\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb0421c elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb0421c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bba7f92\" data-id=\"bba7f92\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19d2e8b thim-ekits-heading-text-center elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget thim-ekits-heading elementor-widget-thim-heading\" data-id=\"19d2e8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"sc_heading text-center\"><h2 class=\"title\">Ponte en contacto <\/h2><div class=\"sub-heading\"><p>Nuestro equipo de especialistas est\u00e1 listo para atenderte<\/p>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-873cfe7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"873cfe7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0ca7418\" data-id=\"0ca7418\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43838e2 elementor-widget thim-ekits-heading elementor-widget-thim-heading\" data-id=\"43838e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"sc_heading\"><h3 class=\"title\">Contact\u00e1ndonos podr\u00e1s conseguir: <\/h3><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5dbfb1 elementor-widget elementor-widget-thim-ekits-header-info\" data-id=\"f5dbfb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-ekits-header-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"header-info-swapper\">\n\t\t\t<ul class=\"thim-header-info\">\n\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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28.999895,14.6749985 28.499895,15.1749985 Z\" fill=\"#FFFFFF\"><\/path><\/g><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\tContactar a nuestros equipo de asesores \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"39.3878701px\" height=\"39.0749985px\" viewBox=\"0 0 39.3878701 39.0749985\"><g stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\"><path d=\"M38.399995,17.0749985 L37.199995,15.9749985 C36.799995,15.4749985 36.5,14.4749985 36.699995,13.7749985 L37.099995,12.1749985 C37.299995,11.2749985 37.199995,10.3749985 36.799995,9.6749985 C36.299995,8.8749985 35.599995,8.3749985 34.799995,8.0749985 L33.199995,7.6749985 C32.599995,7.4749985 31.799995,6.7749985 31.599995,6.0749985 L31.199995,4.4749985 C30.699995,2.7749985 28.799995,1.6749985 27.099995,2.0749985 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L8.199995,34.3749985 C8.699995,36.0749985 10.599995,37.1749985 12.299995,36.7749985 L13.899995,36.3749985 C14.5,36.1749985 15.599995,36.4749985 16.099995,36.9749985 L17.299995,38.0749985 C17.899995,38.6749985 18.799995,39.0749985 19.699995,39.0749985 C20.599995,39.0749985 21.5,38.7749985 22.099995,38.0749985 L23.299995,36.9749985 C23.799995,36.5749985 24.899995,36.2749985 25.5,36.3749985 L27.099995,36.7749985 C27.399995,36.8749985 27.699995,36.8749985 28,36.8749985 C29.5,36.8749985 30.899995,35.8749985 31.299995,34.3749985 L31.699995,32.7749985 C31.899995,32.1749985 32.699995,31.3749985 33.299995,31.1749985 L34.899995,30.7749985 C36.699995,30.2749985 37.799995,28.4749985 37.299995,26.6749985 L36.699995,25.0749985 C36.5,24.4749985 36.799995,23.3749985 37.299995,22.8749985 L38.5,21.7749985 C39.699995,20.4749985 39.699995,18.3749985 38.399995,17.0749985 Z\" fill=\"#356DF1\"><\/path><path class=\"nochange\" d=\"M28.499895,15.1749985 L17.999895,25.5749985 C17.699895,25.8749985 17.399895,25.9749985 17.099895,25.9749985 C16.799895,25.9749985 16.399895,25.8749985 16.199895,25.5749985 L10.899895,20.3749985 C10.399895,19.8749985 10.399895,19.0749985 10.899895,18.5749985 C11.399895,18.0749985 12.199895,18.0749985 12.799895,18.5749985 L17.099895,22.8749985 L26.699895,13.3749985 C27.199895,12.8749985 27.999895,12.8749985 28.599895,13.3749985 C29.199895,13.8749985 28.999895,14.6749985 28.499895,15.1749985 Z\" fill=\"#FFFFFF\"><\/path><\/g><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\tResolver consultas y ampliar conceptos\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"39.3878701px\" height=\"39.0749985px\" viewBox=\"0 0 39.3878701 39.0749985\"><g stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\"><path d=\"M38.399995,17.0749985 L37.199995,15.9749985 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L34.899995,30.7749985 C36.699995,30.2749985 37.799995,28.4749985 37.299995,26.6749985 L36.699995,25.0749985 C36.5,24.4749985 36.799995,23.3749985 37.299995,22.8749985 L38.5,21.7749985 C39.699995,20.4749985 39.699995,18.3749985 38.399995,17.0749985 Z\" fill=\"#356DF1\"><\/path><path class=\"nochange\" d=\"M28.499895,15.1749985 L17.999895,25.5749985 C17.699895,25.8749985 17.399895,25.9749985 17.099895,25.9749985 C16.799895,25.9749985 16.399895,25.8749985 16.199895,25.5749985 L10.899895,20.3749985 C10.399895,19.8749985 10.399895,19.0749985 10.899895,18.5749985 C11.399895,18.0749985 12.199895,18.0749985 12.799895,18.5749985 L17.099895,22.8749985 L26.699895,13.3749985 C27.199895,12.8749985 27.999895,12.8749985 28.599895,13.3749985 C29.199895,13.8749985 28.999895,14.6749985 28.499895,15.1749985 Z\" fill=\"#FFFFFF\"><\/path><\/g><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\tAgendar una cita de asesor\u00eda\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"39.3878701px\" height=\"39.0749985px\" viewBox=\"0 0 39.3878701 39.0749985\"><g stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\"><path d=\"M38.399995,17.0749985 L37.199995,15.9749985 C36.799995,15.4749985 36.5,14.4749985 36.699995,13.7749985 L37.099995,12.1749985 C37.299995,11.2749985 37.199995,10.3749985 36.799995,9.6749985 C36.299995,8.8749985 35.599995,8.3749985 34.799995,8.0749985 L33.199995,7.6749985 C32.599995,7.4749985 31.799995,6.7749985 31.599995,6.0749985 L31.199995,4.4749985 C30.699995,2.7749985 28.799995,1.6749985 27.099995,2.0749985 L25.5,2.4749985 C24.799995,2.7749985 23.699995,2.4749985 23.199995,2.0749985 L22,0.9749985 C20.699995,-0.3249995 18.5,-0.3249995 17.199995,0.9749985 L16,2.0749985 C15.699995,2.4749985 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L17.299995,38.0749985 C17.899995,38.6749985 18.799995,39.0749985 19.699995,39.0749985 C20.599995,39.0749985 21.5,38.7749985 22.099995,38.0749985 L23.299995,36.9749985 C23.799995,36.5749985 24.899995,36.2749985 25.5,36.3749985 L27.099995,36.7749985 C27.399995,36.8749985 27.699995,36.8749985 28,36.8749985 C29.5,36.8749985 30.899995,35.8749985 31.299995,34.3749985 L31.699995,32.7749985 C31.899995,32.1749985 32.699995,31.3749985 33.299995,31.1749985 L34.899995,30.7749985 C36.699995,30.2749985 37.799995,28.4749985 37.299995,26.6749985 L36.699995,25.0749985 C36.5,24.4749985 36.799995,23.3749985 37.299995,22.8749985 L38.5,21.7749985 C39.699995,20.4749985 39.699995,18.3749985 38.399995,17.0749985 Z\" fill=\"#356DF1\"><\/path><path class=\"nochange\" d=\"M28.499895,15.1749985 L17.999895,25.5749985 C17.699895,25.8749985 17.399895,25.9749985 17.099895,25.9749985 C16.799895,25.9749985 16.399895,25.8749985 16.199895,25.5749985 L10.899895,20.3749985 C10.399895,19.8749985 10.399895,19.0749985 10.899895,18.5749985 C11.399895,18.0749985 12.199895,18.0749985 12.799895,18.5749985 L17.099895,22.8749985 L26.699895,13.3749985 C27.199895,12.8749985 27.999895,12.8749985 28.599895,13.3749985 C29.199895,13.8749985 28.999895,14.6749985 28.499895,15.1749985 Z\" fill=\"#FFFFFF\"><\/path><\/g><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\tContactar a nuestro equipo de soporte\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aca8f5a elementor-widget elementor-widget-text-editor\" data-id=\"aca8f5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>Recuerda que recibir\u00e1s un correo que confirma el env\u00edo exitoso de tu solicitud de contacto y nuestro equipo se pondr\u00e1 en contacto lo antes posible.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2f985b1\" data-id=\"2f985b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d03b8ad elementor-widget elementor-widget-thim-ekits-contact-form-7\" data-id=\"d03b8ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-ekits-contact-form-7.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"thim-ekit-wpcf7\">\n\t\t\t\t\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f14669-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"14669\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/smartax\/wp-json\/wp\/v2\/pages\/28060#wpcf7-f14669-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"14669\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.2\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f14669-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_group_fields\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_groups\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_visible_groups\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_repeaters\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_steps\" value=\"{}\" \/><input type=\"hidden\" name=\"_wpcf7cf_options\" value=\"{&quot;form_id&quot;:14669,&quot;conditions&quot;:[],&quot;settings&quot;:{&quot;animation&quot;:&quot;yes&quot;,&quot;animation_intime&quot;:200,&quot;animation_outtime&quot;:200,&quot;conditions_ui&quot;:&quot;normal&quot;,&quot;notice_dismissed&quot;:false,&quot;repeater_remove_button&quot;:&quot;bottom&quot;,&quot;notice_dismissed_rollback-cf7-6.1&quot;:true}}\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Nombre y apellido*\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Direcci\u00f3n de correo electr\u00f3nico*\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-website\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"N\u00famero de celular*\" value=\"\" type=\"text\" name=\"your-website\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" placeholder=\"D\u00e9janos tu mensaje*\" name=\"your-message\"><\/textarea><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Clic para enviar el mensaje\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9743d24 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9743d24\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2817aba\" data-id=\"2817aba\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f0a651e iconbox-text-center elementor-widget elementor-widget-thim-icon-box\" data-id=\"f0a651e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"thim-widget-icon-box\"><div class=\"wrapper-box-icon text-center \"><div class=\"smicon-box iconbox-top\"><div class=\"boxes-icon\"><span class=\"inner-icon\"><span class=\"icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"60\" height=\"60\" viewBox=\"0 0 60 60\" fill=\"none\"><path d=\"M55.4 26.8889C55.4 40.6346 39.65 58 30.2 58C20.75 58 5 40.6346 5 26.8889C5 13.1431 16.2824 2 30.2 2C44.1176 2 55.4 13.1431 55.4 26.8889Z\" fill=\"#356DF1\"><\/path><ellipse cx=\"30.2001\" cy=\"27.2\" rx=\"8.4\" ry=\"8.4\" fill=\"#E1E9FD\"><\/ellipse><\/svg><\/span><\/span><\/div><div class=\"content-inner\"><div class=\"sc-heading\"><h3 class=\"heading__primary\">Ubicaci\u00f3n<\/h3><\/div><div class=\"desc-icon-box\"><div class=\"desc-content\">Calle 19N No. 2N - 29 <br>\nOficina 901 Edificio Torre de Cali <br>\nCali Colombia<\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-d31ee7e\" data-id=\"d31ee7e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7f42fc iconbox-text-center elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-thim-icon-box\" data-id=\"c7f42fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"thim-widget-icon-box\"><div class=\"wrapper-box-icon text-center \"><div class=\"smicon-box iconbox-top\"><div class=\"boxes-icon\"><span class=\"inner-icon\"><span class=\"icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"60\" height=\"60\" viewBox=\"0 0 60 60\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M27.2 5H32.8C46.7176 5 58 16.2824 58 30.2C58 44.1176 46.7176 55.4 32.8 55.4H13.2C7.01441 55.4 2 50.3856 2 44.2V30.2C2 16.2824 13.2824 5 27.2 5ZM30 33C31.5464 33 32.8 31.7464 32.8 30.2C32.8 28.6536 31.5464 27.4 30 27.4C28.4536 27.4 27.2 28.6536 27.2 30.2C27.2 31.7464 28.4536 33 30 33ZM44 30.2C44 31.7464 42.7464 33 41.2 33C39.6536 33 38.4 31.7464 38.4 30.2C38.4 28.6536 39.6536 27.4 41.2 27.4C42.7464 27.4 44 28.6536 44 30.2ZM18.8 33C20.3464 33 21.6 31.7464 21.6 30.2C21.6 28.6536 20.3464 27.4 18.8 27.4C17.2536 27.4 16 28.6536 16 30.2C16 31.7464 17.2536 33 18.8 33Z\" fill=\"#00D084\"><\/path><\/svg><\/span><\/span><\/div><div class=\"content-inner\"><div class=\"sc-heading\"><h3 class=\"heading__primary\">Informaci\u00f3n de contacto<\/h3><\/div><div class=\"desc-icon-box\"><div class=\"desc-content\">+57 315 576 9395 <br>\n+57 318 311 2877 <br>\ninfo@restrepoylondono.com<\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ec74d41\" data-id=\"ec74d41\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4674089 iconbox-text-center elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-thim-icon-box\" data-id=\"4674089\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"thim-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"thim-widget-icon-box\"><div class=\"wrapper-box-icon text-center \"><div class=\"smicon-box iconbox-top\"><div class=\"boxes-icon\"><span class=\"inner-icon\"><span class=\"icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"60\" height=\"60\" viewBox=\"0 0 60 60\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M18.2716 5.74381C19.2601 5.31155 19.711 4.1598 19.2788 3.1713C18.8465 2.1828 17.6948 1.73188 16.7063 2.16414C10.8282 4.73456 5.84066 8.95548 2.32696 14.2401C1.72961 15.1385 1.97368 16.3511 2.8721 16.9484C3.77052 17.5458 4.98308 17.3017 5.58042 16.4033C8.6832 11.7367 13.0875 8.0108 18.2716 5.74381ZM43.294 2.16414C42.3055 1.73188 41.1538 2.1828 40.7215 3.1713C40.2893 4.1598 40.7402 5.31155 41.7287 5.74381C46.9128 8.0108 51.3171 11.7367 54.4199 16.4033C55.0172 17.3017 56.2298 17.5458 57.1282 16.9484C58.0266 16.3511 58.2707 15.1385 57.6733 14.2401C54.1596 8.95548 49.1721 4.73456 43.294 2.16414ZM49.4027 47.9623C52.7471 43.7428 54.7442 38.4069 54.7442 32.6046C54.7442 18.9388 43.6659 7.86045 30.0001 7.86045C16.3343 7.86045 5.25597 18.9388 5.25597 32.6046C5.25597 38.4068 7.25303 43.7426 10.5973 47.962L5.04072 54.8163C4.3613 55.6543 4.48993 56.8845 5.32801 57.5639C6.16609 58.2433 7.39626 58.1147 8.07567 57.2766L13.2855 50.8502C17.6884 54.8859 23.5567 57.3487 30.0001 57.3487C36.4434 57.3487 42.3115 54.8859 46.7145 50.8504L51.9244 57.2767C52.6038 58.1147 53.834 58.2433 54.672 57.5639C55.5101 56.8845 55.6387 55.6543 54.9593 54.8162L49.4027 47.9623ZM29.9999 17.6279C31.0788 17.6279 31.9534 18.5025 31.9534 19.5814V31.5591L38.8975 36.1885C39.7952 36.7869 40.0377 37.9998 39.4393 38.8975C38.8408 39.7952 37.628 40.0377 36.7303 39.4393L28.9163 34.23C28.3729 33.8677 28.0465 33.2577 28.0465 32.6046V19.5814C28.0465 18.5025 28.9211 17.6279 29.9999 17.6279Z\" fill=\"#FF971A\"><\/path><\/svg><\/span><\/span><\/div><div class=\"content-inner\"><div class=\"sc-heading\"><h3 class=\"heading__primary\">Horario<\/h3><\/div><div class=\"desc-icon-box\"><div class=\"desc-content\">Lunes a Viernes <br>\n8:00 a.m. - 12:00 p.m. <br>\n2:00 p.m. - 5:00 p.m.<\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CIERRE FISCAL 2026 | DECISIONES DE HOY, IMPACTO EN 2027\u00a0 Balance, estrategia y perspectivas para anticiparse. El cierre de a\u00f1o es un momento clave para revisar las decisiones tomadas, identificar asuntos pendientes y anticipar los efectos tributarios, jur\u00eddicos y empresariales &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_theme","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-28060","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/pages\/28060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/comments?post=28060"}],"version-history":[{"count":16,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/pages\/28060\/revisions"}],"predecessor-version":[{"id":28129,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/pages\/28060\/revisions\/28129"}],"wp:attachment":[{"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/media?parent=28060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}