{"id":23312,"date":"2024-04-19T10:11:51","date_gmt":"2024-04-19T15:11:51","guid":{"rendered":"https:\/\/smartax.com.co\/smartax\/uncategorized\/duplicado-boletin-informativo-de-junio-2\/"},"modified":"2025-01-29T15:25:20","modified_gmt":"2025-01-29T20:25:20","slug":"boletin-informativo-de-abril","status":"publish","type":"post","link":"https:\/\/smartax.com.co\/smartax\/noticias\/boletin-informativo-de-abril\/","title":{"rendered":"Bolet\u00edn informativo de abril"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23312\" class=\"elementor elementor-23312\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8cbec1 e-flex e-con-boxed e-con e-parent\" data-id=\"d8cbec1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-762db21f elementor-widget elementor-widget-text-editor\" data-id=\"762db21f\" 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<p>Queremos iniciar este mes compartiendo contigo algunos comunicados que consideramos importantes para tu conocimiento.<\/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-cd980eb elementor-widget elementor-widget-image\" data-id=\"cd980eb\" 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=\"1306\" height=\"871\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-2-cambios-tarifa-rst.jpg\" class=\"attachment-full size-full wp-image-23374\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-2-cambios-tarifa-rst.jpg 1306w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-2-cambios-tarifa-rst-300x200.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-2-cambios-tarifa-rst-1024x683.jpg 1024w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-2-cambios-tarifa-rst-768x512.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-2-cambios-tarifa-rst-600x400.jpg 600w\" sizes=\"(max-width: 1306px) 100vw, 1306px\" \/>\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-5166cd6 elementor-widget elementor-widget-text-editor\" data-id=\"5166cd6\" 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<h3 style=\"text-align: center;\">Cambios en la tarifa del RST<\/h3><p>En d\u00edas pasados \u200b\u200ba trav\u00e9s de un concepto emitido por la DIAN, conocimos los diferentes cambios que se aplicaron para el R\u00e9gimen Simple de Tributaci\u00f3n.\u00a0\u00a0<\/p><p><span data-contrast=\"none\">Consideramos que es de vital importancia esta informaci\u00f3n para todos nuestros clientes pertenecientes a la familia de Restrepo &amp; Londo\u00f1o \u2013 Smartax.<\/span><\/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-3a470af elementor-align-center elementor-widget elementor-widget-button\" data-id=\"3a470af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/1-CONCEPTO-CAMBIO-TARIFAS-RST.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-download\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Haz clic aqu\u00ed para conocer el concepto emitido por la DIAN<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-efaaa80 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"efaaa80\" 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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a89f57 e-flex e-con-boxed e-con e-parent\" data-id=\"4a89f57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d0b600d e-con-full e-flex e-con e-child\" data-id=\"d0b600d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ffbeca3 elementor-widget elementor-widget-text-editor\" data-id=\"ffbeca3\" 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<h3 style=\"text-align: center;\">Formulario 260<\/h3><p>Conoce el Proyecto de resoluci\u00f3n con el cual se prescribe el formulario 260 de declaraci\u00f3n anual consolidada para el a\u00f1o gravable 2023 del R\u00e9gimen Simple de Tributaci\u00f3n.<\/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-eadca9b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"eadca9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/2-Formulario-260-Declaracion-anual-consolidada-RST.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-download\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Haz clic aqu\u00ed para conocerla resoluci\u00f3n<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-71457fd e-con-full e-flex e-con e-child\" data-id=\"71457fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-029415d elementor-widget elementor-widget-image\" data-id=\"029415d\" 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=\"670\" height=\"451\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-3-formulario260.jpg\" class=\"attachment-full size-full wp-image-23388\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-3-formulario260.jpg 670w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-3-formulario260-300x202.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-3-formulario260-600x404.jpg 600w\" sizes=\"(max-width: 670px) 100vw, 670px\" \/>\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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-467cebc e-flex e-con-boxed e-con e-parent\" data-id=\"467cebc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7853c0b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7853c0b\" 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-21a93e1 elementor-widget elementor-widget-text-editor\" data-id=\"21a93e1\" 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<h3 style=\"text-align: center;\">\u00bfA\u00fan no tienes tu manual de Actualizaci\u00f3n Tributaria 2024?<\/h3>\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-e13d55c elementor-widget elementor-widget-image\" data-id=\"e13d55c\" 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=\"570\" height=\"630\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-6-manual.jpg\" class=\"attachment-full size-full wp-image-23398\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-6-manual.jpg 570w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-6-manual-271x300.jpg 271w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/>\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-ceb398c elementor-widget elementor-widget-text-editor\" data-id=\"ceb398c\" 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<p>Ya est\u00e1 disponible nuestro Manual 31.<\/p><p>\u00a0Este material es una herramienta que brinda orientaci\u00f3n y asesoramiento a todas las personas familiarizadas con el tema de impuestos, facilitando el cumplimiento de las obligaciones fiscales y agilizando las operaciones diarias de personal competente en la materia. \ud83d\udcb0\u2705\u00a0\u00a0<br \/>\u00a0<\/p><p><strong><em>\u00a1Obt\u00e9n tu manual digital o f\u00edsico ahora y prep\u00e1rate para el \u00e9xito el financiero!<\/em><\/strong>\u00a0<\/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-d47953a elementor-widget elementor-widget-text-editor\" data-id=\"d47953a\" 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<p><strong>Puedes tambi\u00e9n acercarte a nuestras oficinas de la Torre de Cali para adquirirlo de manera presencial.<\/strong><\/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-1008a37 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1008a37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/smartax.com.co\/smartax\/tienga-2\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-download\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Haz clic aqu\u00ed para adquirir tu manual 31<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-7cbcfe2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7cbcfe2\" 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-53a3f6e elementor-widget elementor-widget-image\" data-id=\"53a3f6e\" 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 loading=\"lazy\" decoding=\"async\" width=\"1306\" height=\"869\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-7-resolucion-044.jpg\" class=\"attachment-full size-full wp-image-23410\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-7-resolucion-044.jpg 1306w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-7-resolucion-044-300x200.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-7-resolucion-044-1024x681.jpg 1024w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-7-resolucion-044-768x511.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-7-resolucion-044-600x399.jpg 600w\" sizes=\"(max-width: 1306px) 100vw, 1306px\" \/>\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-e8236d4 elementor-widget elementor-widget-text-editor\" data-id=\"e8236d4\" 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<h3 style=\"text-align: center;\"><strong>Resoluci\u00f3n 000044 de 2024<\/strong><\/h3><p>En el bot\u00f3n que encontrar\u00e1s a continuaci\u00f3n, podr\u00e1s conocer la resoluci\u00f3n por la cual se prescribe el Formulario No. 210 Declaraci\u00f3n de renta y complementario personas naturales y asimiladas residentes y sucesiones il\u00edquidas de causantes residentes para dar cumplimiento a las obligaciones tributarias 2023 y siguientes.<\/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-ec49b2c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ec49b2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/3-Resolucion-000044-de-2024-Formulario-210-PN-y-sucesiones-residentes.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-download\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Haz clic aqu\u00ed para descargar la resoluci\u00f3n 44<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-87a656b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"87a656b\" 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-b7ad5aa elementor-widget elementor-widget-text-editor\" data-id=\"b7ad5aa\" 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<h3 style=\"text-align: center;\"><strong>Circular 000006 de 2024<\/strong><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--text-align);\">\u00a0<\/span><\/h3>\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-51a7b5c elementor-widget elementor-widget-image\" data-id=\"51a7b5c\" 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 loading=\"lazy\" decoding=\"async\" width=\"970\" height=\"647\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/bolsa.jpg\" class=\"attachment-full size-full wp-image-23465\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/bolsa.jpg 970w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/bolsa-300x200.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/bolsa-768x512.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/bolsa-600x400.jpg 600w\" sizes=\"(max-width: 970px) 100vw, 970px\" \/>\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-86433e2 elementor-widget elementor-widget-text-editor\" data-id=\"86433e2\" 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<p>Conoce la circular por medio de la cual se informa el precio promedio de las transacciones de los t\u00edtulos y bonos que se transaron en Bolsa en el mes de diciembre de 2023.\u00a0<\/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-99b8d2e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"99b8d2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/4-Circular-06-de-2024-Precio-promedio-transaccion-bolsa-dic-2023.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-download\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Haz clic aqu\u00ed para descargar la circular 06<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-08a639d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"08a639d\" 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-257b98e elementor-widget elementor-widget-text-editor\" data-id=\"257b98e\" 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<h3 style=\"text-align: center;\"><strong>Deducci\u00f3n especial<\/strong><\/h3>\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-cf59cd3 elementor-widget elementor-widget-image\" data-id=\"cf59cd3\" 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 loading=\"lazy\" decoding=\"async\" width=\"1306\" height=\"871\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-8-deduccion-especial.jpg\" class=\"attachment-full size-full wp-image-23428\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-8-deduccion-especial.jpg 1306w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-8-deduccion-especial-300x200.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-8-deduccion-especial-1024x683.jpg 1024w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-8-deduccion-especial-768x512.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2025\/01\/imagen-8-deduccion-especial-600x400.jpg 600w\" sizes=\"(max-width: 1306px) 100vw, 1306px\" \/>\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-17ef737 elementor-widget elementor-widget-text-editor\" data-id=\"17ef737\" 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<p>Si eres Persona Natural, recuerda que puedes obtener una deducci\u00f3n especial en tu Declaraci\u00f3n de Renta por compras con factura electr\u00f3nica de venta.\u00a0<\/p><p>Conoce los requisitos para acceder a este beneficio:<\/p><ol><li>Que este valor no se haya solicitado como costo o deducci\u00f3n en el impuesto sobre la renta, Impuesto sobre las ventas-IVA, descuento tributario o cualquier otro tipo de beneficio o cr\u00e9dito fiscal.<\/li><li>La compra debe ser soportada con factura electr\u00f3nica con validaci\u00f3n previa y debe cumplir con todos los requisitos exigibles en el sistema de facturaci\u00f3n.<\/li><li>La factura electr\u00f3nica de venta debe pagarse dentro del per\u00edodo que se solicita la deducci\u00f3n ya a trav\u00e9s de tarjeta de d\u00e9bito, cr\u00e9dito o cualquier medio electr\u00f3nico vigilado por la Superintendencia Financiera o quien haga sus veces.<\/li><li>La factura electr\u00f3nica de venta debe estar expedida por quienes est\u00e9n obligados a expedirla.<\/li><\/ol><p><strong>IMPORTANTE:<\/strong> Tenga en cuenta que el valor a deducir es el 1% del valor de las compras con un l\u00edmite m\u00e1ximo de $ 10.179.000.\u00a0\u00a0<\/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-3da28a5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3da28a5\" 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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Queremos iniciar este mes compartiendo contigo algunos comunicados que consideramos importantes para tu conocimiento. Cambios en la tarifa del RST En d\u00edas pasados \u200b\u200ba trav\u00e9s de un concepto emitido por la DIAN, conocimos los diferentes cambios que se aplicaron para &hellip; <\/p>\n","protected":false},"author":1,"featured_media":24804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60,65,61,59,64,63],"tags":[58],"class_list":["post-23312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-informativo","category-facturacion-electronica","category-impuestos","category-noticias","category-personas-juridicas","category-personas-naturales","tag-boletin"],"acf":[],"_links":{"self":[{"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/posts\/23312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/types\/post"}],"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=23312"}],"version-history":[{"count":79,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/posts\/23312\/revisions"}],"predecessor-version":[{"id":24807,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/posts\/23312\/revisions\/24807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/media\/24804"}],"wp:attachment":[{"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/media?parent=23312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/categories?post=23312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/tags?post=23312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}