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La Autoridad Tributaria se refiere a la posibilidad de que una entidad sin \u00e1nimo de lucro pueda optar por el impuesto unificado bajo el R\u00e9gimen Simple de Tributaci\u00f3n-SIMPLE, estableciendo lo siguiente:<\/p>\n
\u201cUna entidad sin \u00e1nimo de lucro no puede optar por el impuesto unificado bajo el R\u00e9gimen Simple de Tributaci\u00f3n \u2013 SIMPLE, ya que no tiene naturaleza societaria, como lo exigen los art\u00edculos 905 del Estatuto Tributario y 1.5.8.1.5. del Decreto 1625 de 2016.\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@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjExNTQ4In19@” 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″ 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Tributaci\u00f3n-SIMPLE, estableciendo lo siguiente: \u201cUna entidad sin \u00e1nimo de lucro no puede optar por el impuesto unificado bajo el R\u00e9gimen Simple de Tributaci\u00f3n \u2013 SIMPLE, ya que no 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