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La Autoridad Tributaria se refiere a como debe ser percibida la condonaci\u00f3n por mera liberalidad de una deuda, estableciendo lo siguiente:<\/p>\n
\u201cEl ingreso que percibe un contribuyente (deudor), perteneciente al r\u00e9gimen ordinario del impuesto sobre la renta, resultado de la condonaci\u00f3n por mera liberalidad de una deuda constituye ganancia ocasional, de conformidad con el art\u00edculo 302 del Estatuto Tributario.\u201d<\/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@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjExNDk4In19@” 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|||||||” 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impuesto sobre la renta, resultado de la condonaci\u00f3n por mera liberalidad de una deuda constituye ganancia ocasional, de conformidad con el art\u00edculo 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