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Mediante concepto la Autoridad Tributaria se\u00f1al\u00f3: \u201cSe colige de lo anterior, aplicado a la consulta general del peticionario, que una sociedad absorbente que ven\u00eda declarando cuatrimestralmente sigue declarando cuatrimestralmente durante el a\u00f1o vigente, a\u00fan despu\u00e9s de la fusi\u00f3n. Sin embargo, para el a\u00f1o siguiente, que en la hip\u00f3tesis planteada ser\u00eda el 2023, si la entidad resultante del proceso de fusi\u00f3n realiza efectivamente exportaciones o considera realizar exportaciones (u otras operaciones exentas del IVA en los t\u00e9rminos de los art\u00edculos 477 o 481 del Estatuto Tributario), deber\u00e1 efectuar el cambio de periodicidad a bimestral con la presentaci\u00f3n de la primera declaraci\u00f3n de 2023\u201d.\u00a0<\/p>\n
Consulte el documento en el siguiente vinculo.<\/p>\n
Contacto:<\/p>\n
info@blancodecastro.com<\/p>\n
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Mediante concepto la Autoridad Tributaria se\u00f1al\u00f3: \u201cSe colige de lo anterior, aplicado a la consulta general del peticionario, que una sociedad absorbente que ven\u00eda declarando cuatrimestralmente sigue declarando cuatrimestralmente durante el a\u00f1o vigente, a\u00fan despu\u00e9s de la fusi\u00f3n. Sin embargo, para el a\u00f1o siguiente, que en la hip\u00f3tesis planteada ser\u00eda el 2023, si la entidad […]<\/p>\n","protected":false},"author":2,"featured_media":4356,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[244],"tags":[],"yst_prominent_words":[],"class_list":["post-5017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b212022"],"jetpack_featured_media_url":"http:\/\/blancodecastro.com\/wp-content\/uploads\/2022\/03\/actualidad-en-derecho-tributario-blanco-de-castro-abogados.jpg","_links":{"self":[{"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/5017","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=5017"}],"version-history":[{"count":2,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/5017\/revisions"}],"predecessor-version":[{"id":5020,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/5017\/revisions\/5020"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/4356"}],"wp:attachment":[{"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=5017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=5017"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=5017"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=5017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}