{"id":4521,"date":"2024-10-20T04:11:51","date_gmt":"2024-10-20T09:11:51","guid":{"rendered":"http:\/\/demo.thimpress.com\/eduma\/?p=60"},"modified":"2025-01-29T15:32:58","modified_gmt":"2025-01-29T20:32:58","slug":"lms-wordpress-plugin","status":"publish","type":"post","link":"https:\/\/smartax.com.co\/smartax\/noticias\/lms-wordpress-plugin\/","title":{"rendered":"Bolet\u00edn informativo de octubre"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4521\" class=\"elementor elementor-4521\">\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><span data-contrast=\"none\">En esta edici\u00f3n de nuestro bolet\u00edn, te mantenemos actualizados sobre las \u00faltimas novedades y temas relevantes en materia fiscal y legal. Tambi\u00e9n conceptos claves emitidos por la DIAN, y alertas importantes para protegerte de posibles fraudes.\u202f<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><h5><strong><i>\u00a1Acomp\u00e1\u00f1anos a explorar la informaci\u00f3n m\u00e1s relevante para estar al d\u00eda con tus responsabilidades fiscales!<\/i><\/strong><\/h5>\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=\"970\" height=\"553\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/imagen-2-sentencia-28706.jpg\" class=\"attachment-full size-full wp-image-23038\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/imagen-2-sentencia-28706.jpg 970w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/imagen-2-sentencia-28706-300x171.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/imagen-2-sentencia-28706-768x438.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/imagen-2-sentencia-28706-600x342.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-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;\">Consejo de Estado reitera que los servicios prestados en Colombia, pero utilizados exclusivamente en el exterior est\u00e1n exentos de IVA\u00a0<\/h3><p><span data-contrast=\"none\">La\u202f<\/span><b><span data-contrast=\"none\">Sentencia 28706 de 2024<\/span><\/b><span data-contrast=\"none\">\u202fdel Consejo de Estado reitera que los servicios prestados en Colombia, pero utilizados exclusivamente en el exterior est\u00e1n exentos de IVA, conforme al art\u00edculo 481 del Estatuto Tributario. Esta decisi\u00f3n refuerza la normativa aplicable a la exportaci\u00f3n de servicios, garantizando el tratamiento fiscal favorable a las empresas que prestan servicios desde Colombia para ser aprovechados en el extranjero.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/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-Sentencia-28706-de-2024-Exencion-de-IVA-Exportacion-de-Servicios.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 Sentencia<\/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<div class=\"elementor-element elementor-element-6802033 elementor-widget elementor-widget-video\" data-id=\"6802033\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=1erEClN5M_w&amp;t=3s&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&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<div class=\"elementor-video\"><\/div>\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-a109b25 elementor-widget elementor-widget-text-editor\" data-id=\"a109b25\" 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;\">Gran Seminario Cierre fiscal 2024 y horizonte 2025<\/h3><p><span data-contrast=\"none\">El cierre de a\u00f1o en\u202f<\/span><b><span data-contrast=\"none\">Colombia<\/span><\/b><span data-contrast=\"none\">\u202ftrae consigo importantes\u202f<\/span><b><span data-contrast=\"none\">cambios fiscales<\/span><\/b><span data-contrast=\"none\">\u202fque\u202f<\/span><b><span data-contrast=\"none\">impactan a empresas y personas naturales<\/span><\/b><span data-contrast=\"none\">\u202f. Por eso, en este seminario, nos hemos propuesto compartirles conocimiento y pr\u00e1cticas a trav\u00e9s de casos y consejos necesarios para\u202f<\/span><b><span data-contrast=\"none\">enfrentar<\/span><\/b><span data-contrast=\"none\">\u202festos desaf\u00edos y\u202f<\/span><b><span data-contrast=\"none\">aprovechar las oportunidades del cierre fiscal<\/span><\/b><span data-contrast=\"none\">\u202f. Queremos que, junto a nosotros, se preparen para\u202f<\/span><b><span data-contrast=\"none\">cerrar el 2024 con \u00e9xito y comenzar el 2025 con una estrategia fiscal s\u00f3lida y efectiva<\/span><\/b><span data-contrast=\"none\">\u202fque responda a las realidades de nuestro pa\u00eds.<\/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-0fd1340 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0fd1340\" 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-bd24bef elementor-widget elementor-widget-image\" data-id=\"bd24bef\" 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=\"970\" height=\"553\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/cestado.jpg\" class=\"attachment-full size-full wp-image-23062\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/cestado.jpg 970w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/cestado-300x171.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/cestado-768x438.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/cestado-600x342.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-fd44c10 elementor-widget elementor-widget-text-editor\" data-id=\"fd44c10\" 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;\">Consejo de Estado realiza precisiones frente a algunas deducciones<\/h3><p><span data-contrast=\"none\">La\u202f<\/span><b><span data-contrast=\"none\">Sentencia 27428 de 2024<\/span><\/b><span data-contrast=\"none\">\u202fdel Consejo de Estado aclara la deducci\u00f3n de ciertos pagos, como los realizados a la Bolsa de Valores de Colombia, sindicatos, p\u00f3lizas para empleados, actividades deportivas y afiliaciones gremiales, entre otros. En este fallo, se reafirma que, para que estos gastos sean deducibles, deben cumplir con los criterios de comercialidad, necesidad y proporcionalidad establecidos en el art\u00edculo 107 del Estatuto Tributario, asegurando as\u00ed su alineaci\u00f3n con la actividad productiva y el objetivo empresarial.<\/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-6842c7f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6842c7f\" 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-Sentencia-27428-de-2024-Deducibilidad-de-pagos.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 Sentencia<\/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-41f017a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"41f017a\" 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-0460f4f elementor-widget elementor-widget-image\" data-id=\"0460f4f\" 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=\"970\" height=\"553\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/conc.jpg\" class=\"attachment-full size-full wp-image-23079\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/conc.jpg 970w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/conc-300x171.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/conc-768x438.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/conc-600x342.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-97be9a0 elementor-widget elementor-widget-text-editor\" data-id=\"97be9a0\" 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;\"><b><span data-contrast=\"none\">Entidades territoriales no pueden aplicar sanciones mayores a las previstas en el Estatuto Tributario Nacional<\/span><\/b><\/h3><p><span data-contrast=\"none\">El\u202f<\/span><b><span data-contrast=\"none\">Concepto DAF 04369 de 2024<\/span><\/b><span data-contrast=\"none\">\u202festablece que las entidades territoriales no pueden aplicar sanciones mayores a las previstas en el Estatuto Tributario Nacional, reforzando as\u00ed los l\u00edmites normativos en el \u00e1mbito sancionatorio.<\/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-a01a24c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a01a24c\" 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-Concepto-DAF-04369-de-2024-Sanciones-Entidades-Territoriales.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 el concepto<\/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-609eec9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"609eec9\" 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-fdce81a elementor-widget elementor-widget-image\" data-id=\"fdce81a\" 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=\"507\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/peaje.jpg\" class=\"attachment-full size-full wp-image-23088\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/peaje.jpg 970w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/peaje-300x157.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/peaje-768x401.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/peaje-600x314.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-5250f71 elementor-widget elementor-widget-text-editor\" data-id=\"5250f71\" 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;\"><b><span data-contrast=\"none\">Obligado a expedir el Documento Equivalente Electr\u00f3nico (DEE) por el cobro de peajes es la entidad concesionaria encargada de la operaci\u00f3n y administraci\u00f3n de las estaciones de peaje<\/span><\/b><\/h3><p><span data-contrast=\"none\">El\u202f<\/span><b><span data-contrast=\"none\">Concepto 100208192-745 de 2024<\/span><\/b><span data-contrast=\"none\">\u202festablece que la responsabilidad de expedir el\u202f<\/span><b><span data-contrast=\"none\">Documento Equivalente Electr\u00f3nico<\/span><\/b><span data-contrast=\"none\">\u202f(DEE) para el cobro de pesos corresponde a la entidad concesionaria encargada de la operaci\u00f3n y administraci\u00f3n de las estaciones de peaje.<\/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-a026e66 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a026e66\" 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-Concepto-100208192-745-de-2024-Obligado-a-expedir-DEE-de-Peajes.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 el concepto<\/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-a91bea9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a91bea9\" 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-08cf6b1 elementor-widget elementor-widget-image\" data-id=\"08cf6b1\" 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=\"553\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/unoporcien.jpg\" class=\"attachment-full size-full wp-image-23095\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/unoporcien.jpg 970w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/unoporcien-300x171.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/unoporcien-768x438.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/unoporcien-600x342.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-b33bc90 elementor-widget elementor-widget-text-editor\" data-id=\"b33bc90\" 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;\"><b><span data-contrast=\"none\">Deducci\u00f3n del 1% en el impuesto sobre la renta<br \/><\/span><\/b><\/h3><p><span data-contrast=\"none\">El\u202f<\/span><b><span data-contrast=\"none\">Concepto 100208192-738<\/span><\/b><span data-contrast=\"none\">\u202fde 2024 establece que\u202f<\/span><b><span data-contrast=\"none\">las personas naturales pueden aplicar la deducci\u00f3n del 1% en el impuesto sobre la renta por adquisiciones respaldadas con factura electr\u00f3nica de venta<\/span><\/b><span data-contrast=\"none\">, conforme al numeral 5 del art\u00edculo 336 del Estatuto Tributario en aquellos casos en que se registr\u00f3 en la factura como pago en efectivo, pero el contribuyente tiene evidencia de que fue un error de digitaci\u00f3n y tiene los soportes que evidencian el pago a trav\u00e9s de tarjeta d\u00e9bito\/cr\u00e9dito o cualquier medio electr\u00f3nico.<\/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-6bad2a6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6bad2a6\" 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\/5-Concepto-100208192-738-de-2024-Deduccion-1-FEV-con-medio-de-pago-errado-como-efectivo.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 el concepto<\/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-38b09f7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"38b09f7\" 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-febedd0 elementor-widget elementor-widget-image\" data-id=\"febedd0\" 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=\"553\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/eventosfe.jpg\" class=\"attachment-full size-full wp-image-23100\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/eventosfe.jpg 970w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/eventosfe-300x171.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/eventosfe-768x438.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/eventosfe-600x342.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-75eba0f elementor-widget elementor-widget-text-editor\" data-id=\"75eba0f\" 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;\"><b><span data-contrast=\"none\">Eventos asociados a la factura electr\u00f3nica de venta<br \/><\/span><\/b><\/h3><p><span data-contrast=\"none\">Conoce el\u202f<\/span><b><span data-contrast=\"none\">Concepto 100202208-1739<\/span><\/b><span data-contrast=\"none\">\u202fde 2024 donde confirma frente a los eventos asociados a la factura electr\u00f3nica de venta a cr\u00e9dito que:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">El mensaje de recepci\u00f3n de la factura electr\u00f3nica y el mensaje de recepci\u00f3n de los bienes y servicios, son necesarios para que la factura electr\u00f3nica se constituya en soporte de costos y deducciones en el impuesto sobre la renta e impuestos descontables en el impuesto sobre las ventas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Cuando se pretende el reconocimiento de los impuestos descontables, la operaci\u00f3n debe corresponder a un costo o gasto y debe estar destinada a operaciones gravadas con IVA.\u202f<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">Frente a la oportunidad para solicitar los impuestos descontables, los citados mensajes deben emitirse\u202f<\/span><b><span data-contrast=\"none\">antes<\/span><\/b><span data-contrast=\"none\">\u202fde que se presente la solicitud en las oportunidades previstas en el art\u00edculo 496 del ET.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><\/ul>\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-66f77ac elementor-align-center elementor-widget elementor-widget-button\" data-id=\"66f77ac\" 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\/6-Concepto-100202208-1739-de-2024-Eventos-FEV-Soporte-IVA.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 el concepto<\/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-add1b2b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"add1b2b\" 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-5dc8815 elementor-widget elementor-widget-image\" data-id=\"5dc8815\" 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=\"553\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/residencia.jpg\" class=\"attachment-full size-full wp-image-23105\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/residencia.jpg 970w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/residencia-300x171.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/residencia-768x438.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/residencia-600x342.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-859856e elementor-widget elementor-widget-text-editor\" data-id=\"859856e\" 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;\"><b><span data-contrast=\"none\">Casos en los cuales las personas naturales no residentes en el territorio nacional no ser\u00e1n responsables de presentar la declaraci\u00f3n de renta<br \/><\/span><\/b><\/h3><p><span data-contrast=\"none\">El\u202f<\/span><b><span data-contrast=\"none\">Concepto 100208192-801\u202f<\/span><\/b><span data-contrast=\"none\">de 2024 aclara los casos en los que\u202f<\/span><b><span data-contrast=\"none\">las personas naturales no residentes en Colombia no est\u00e1n obligadas a presentar la declaraci\u00f3n de renta.<\/span><\/b><span data-contrast=\"none\">\u202fEste concepto establece los criterios y excepciones aplicables para definir la responsabilidad tributaria de los no residentes en el pa\u00eds, brindando claridad sobre su situaci\u00f3n fiscal.<\/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-9f3381c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9f3381c\" 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\/7-Concepto-100208192-801-de-2024-Obligacion-de-declarar-de-los-no-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 el concepto<\/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-53c3720 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"53c3720\" 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-2d346ef elementor-widget elementor-widget-image\" data-id=\"2d346ef\" 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=\"553\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/energias.jpg\" class=\"attachment-full size-full wp-image-23112\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/energias.jpg 970w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/energias-300x171.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/energias-768x438.jpg 768w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/energias-600x342.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-d46caf4 elementor-widget elementor-widget-text-editor\" data-id=\"d46caf4\" 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;\"><b><span data-contrast=\"none\">Bienes y servicios destinados a la inversi\u00f3n en proyectos de Fuentes No Convencionales de Energ\u00eda (FNCE) y de Gesti\u00f3n Eficiente de la Energ\u00eda (GEE)<br \/><\/span><\/b><\/h3><p><span data-contrast=\"none\">El\u202f<\/span><b><span data-contrast=\"none\">Concepto 100208192-759 de 2024<\/span><\/b><span data-contrast=\"none\">\u202festablece que los bienes y servicios destinados a la inversi\u00f3n en proyectos de Fuentes No Convencionales de Energ\u00eda (FNCE) y de Gesti\u00f3n Eficiente de la Energ\u00eda (GEE) que no est\u00e1n listados en los incentivos tributarios pueden acceder a estos beneficios mediante una solicitud previa a la UPME. Este concepto permite que ciertos proyectos puedan ser evaluados individualmente para calificar a los incentivos fiscales, ampliando las oportunidades de apoyo en el sector energ\u00e9tico.<\/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-746ac17 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"746ac17\" 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\/8-Concepto-100208192-759-de-2024-Listado-bienes-y-servicios.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 el concepto<\/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-dcc1d38 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dcc1d38\" 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-b3c0352 e-flex e-con-boxed e-con e-parent\" data-id=\"b3c0352\" 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-b45bf6e e-con-full e-flex e-con e-child\" data-id=\"b45bf6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c5a8f elementor-widget elementor-widget-image\" data-id=\"e1c5a8f\" 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=\"619\" height=\"619\" src=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/alerta.jpg\" class=\"attachment-full size-full wp-image-23116\" alt=\"\" srcset=\"https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/alerta.jpg 619w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/alerta-300x300.jpg 300w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/alerta-150x150.jpg 150w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/alerta-600x600.jpg 600w, https:\/\/smartax.com.co\/smartax\/wp-content\/uploads\/2022\/09\/alerta-100x100.jpg 100w\" sizes=\"(max-width: 619px) 100vw, 619px\" \/>\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<div class=\"elementor-element elementor-element-d187623 e-con-full e-flex e-con e-child\" data-id=\"d187623\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84db167 elementor-widget elementor-widget-text-editor\" data-id=\"84db167\" 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;\"><b><span data-contrast=\"none\">DIAN alerta sobre estafadores<br \/><\/span><\/b><\/h3><p><span data-contrast=\"none\">La DIAN ha emitido una alerta sobre personas que, a trav\u00e9s de redes sociales,\u202f<\/span><b><span data-contrast=\"none\">se hacen pasar por funcionarios de la entidad para realizar estafas.<\/span><\/b><span data-contrast=\"none\">\u202fLa instituci\u00f3n advierte a los ciudadanos sobre estos fraudes e invita a verificar siempre la autenticidad de los contactos oficiales antes de compartir cualquier informaci\u00f3n personal o financiera.<\/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-19d2abb elementor-align-center elementor-widget elementor-widget-button\" data-id=\"19d2abb\" 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:\/\/www.restrepoylondono.com\/wp-content\/uploads\/Comunicado-de-Prensa-DIAN-Alerta-sobre-estafadores-que-se-hacen-pasar-por-funcionarios.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 ir al comunicado de prensa<\/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\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e4c80df e-flex e-con-boxed e-con e-parent\" data-id=\"e4c80df\" 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-bcdd1c4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bcdd1c4\" 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>En esta edici\u00f3n de nuestro bolet\u00edn, te mantenemos actualizados sobre las \u00faltimas novedades y temas relevantes en materia fiscal y legal. Tambi\u00e9n conceptos claves emitidos por la DIAN, y alertas importantes para protegerte de posibles fraudes.\u202f\u00a0 \u00a1Acomp\u00e1\u00f1anos a explorar la &hellip; <\/p>\n","protected":false},"author":1,"featured_media":24816,"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-4521","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\/4521","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=4521"}],"version-history":[{"count":57,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/posts\/4521\/revisions"}],"predecessor-version":[{"id":24819,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/posts\/4521\/revisions\/24819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/media\/24816"}],"wp:attachment":[{"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/media?parent=4521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/categories?post=4521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smartax.com.co\/smartax\/wp-json\/wp\/v2\/tags?post=4521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}