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La Corte Constitucional, mediante sentencia C-384 de 2023 declar\u00f3:<\/p>\n
\u201cEL R\u00c9GIMEN TARIFARIO DEL IMPUESTO SOBRE LA RENTA PARA USUARIOS INDUSTRIALES DE LAS ZONAS FRANCAS SE AJUSTA A LOS PRINCIPIOS DE LEGALIDAD Y DE CERTEZA TRIBUTARIA. NO OBSTANTE, ESTIM\u00d3 QUE SU REGULACI\u00d3N DESCONOCE LOS PRINCIPIOS DE BUENA FE Y DE CONFIANZA LEG\u00cdTIMA, LO QUE CONLLEV\u00d3 A CONDICIONAR LA NORMA EN EL ENTENDIDO QUE EL R\u00c9GIMEN TARIFARIO DEL ART\u00cdCULO 101 DE LA LEY 1819 DE 2016 CONTINUAR\u00c1 RIGIENDO PARA LOS CONTRIBUYENTES QUE HUBIESEN CUMPLIDO LAS CONDICIONES PARA ACCEDER AL MISMO ANTES DEL 13 DE DICIEMBRE DE 2022, FECHA DE ENTRADA EN VIGENCIA DE LA LEY 2277 DE 2022.\u201d<\/em><\/p>\n \u00a0<\/em><\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjExMjc2In19@” url_new_window=”on” button_text=”DESCARGAR ART\u00cdCULO COMPLETO” button_alignment=”left” _builder_version=”4.17.4″ _dynamic_attributes=”button_url” custom_button=”on” button_text_size=”13px” button_text_color=”#ffffff” button_bg_color=”#ac1c21″ button_border_width=”0px” button_border_color=”rgba(0,0,0,0)” button_border_radius=”100px” button_letter_spacing=”1px” button_font=”Libre Franklin|600|||||||” button_icon=”||divi||400″ button_on_hover=”off” background_layout=”dark” custom_margin=”1px||7px|0px” custom_padding=”10px|31px|10px|24px|true|false” animation_style=”zoom” hover_enabled=”0″ button_letter_spacing_hover=”1px” button_bg_color_hover=”#27d8d2″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”on” button_letter_spacing__hover=”1px” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”on” button_bg_color__hover=”#878787″ button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off” theme_builder_area=”post_content” sticky_enabled=”0″][\/et_pb_button][et_pb_signup mailchimp_list=”BLANCO DE CASTRO|5bcd6b1f58″ layout=”top_bottom” last_name_field=”off” title=”\u00danase a nuestro bolet\u00edn mediante su correo electr\u00f3nico ” button_text=”UNIRSE” _builder_version=”4.16″ _module_preset=”default” header_font=”Alata|700|||||||” header_text_align=”center” header_text_color=”#303030″ header_font_size=”41px” form_field_font=”Alata|700|||||||” form_field_font_size=”18px” background_color=”#c6c6c6″ custom_button=”on” button_text_size=”22px” button_bg_color=”#8e182c” button_border_width=”3px” button_border_radius=”100px” button_letter_spacing=”4px” button_font=”Alata|700|||||||” custom_margin=”35px||-5px|||” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_signup][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_sidebar orientation=”right” area=”et_pb_widget_area_1″ _builder_version=”4.16″ _module_preset=”default” header_font=”Alegreya Sans SC|800|||||||” header_text_color=”#FFFFFF” header_font_size=”29px” body_font=”Alegreya Sans|800|||||||” body_text_color=”#000000″ body_font_size=”17px” background_color=”#8e182c” custom_margin=”|-130px||-26px||” custom_padding=”30px|27px||||” border_radii=”off|11px|11px|11px|11px” box_shadow_style=”preset1″ box_shadow_color=”rgba(130,130,130,0.3)” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" La Corte Constitucional, mediante sentencia C-384 de 2023 declar\u00f3: \u201cEL R\u00c9GIMEN TARIFARIO DEL IMPUESTO SOBRE LA RENTA PARA USUARIOS INDUSTRIALES DE LAS ZONAS FRANCAS SE AJUSTA A LOS PRINCIPIOS DE LEGALIDAD Y DE CERTEZA TRIBUTARIA. NO OBSTANTE, ESTIM\u00d3 QUE SU REGULACI\u00d3N DESCONOCE LOS PRINCIPIOS DE BUENA FE Y DE CONFIANZA LEG\u00cdTIMA, LO QUE CONLLEV\u00d3 A […]<\/p>\n","protected":false},"author":2,"featured_media":4371,"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":[352],"tags":[],"yst_prominent_words":[],"class_list":["post-11300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b322023"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2022\/03\/actualidad-en-derecho-aduanero-blanco-de-castro-abogados.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/11300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=11300"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/11300\/revisions"}],"predecessor-version":[{"id":11303,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/11300\/revisions\/11303"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/4371"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=11300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=11300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=11300"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=11300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}