{"id":13186,"date":"2024-09-17T15:06:05","date_gmt":"2024-09-17T20:06:05","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=13186"},"modified":"2025-03-14T17:47:45","modified_gmt":"2025-03-14T22:47:45","slug":"resumen-del-proyecto-de-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/resumen-del-proyecto-de-reforma-tributaria\/","title":{"rendered":"RESUMEN DEL PROYECTO DE REFORMA TRIBUTARIA"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_margin_tablet=&#8221;0px||0px||false|false&#8221; custom_margin_phone=&#8221;-54px|0px||-33px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;0px|0px|0px|0px|false|false&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_padding=&#8221;|||23px||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.17.4&#8243; text_font=&#8221;Poppins||||||||&#8221; text_text_color=&#8221;#000000&#8243; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;justified&#8221; custom_margin=&#8221;4px|||7px||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span>El ministro de Hacienda radic\u00f3 el proyecto de la ley, por medio del cual, se expiden normas de financiamiento para el presupuesto general de la naci\u00f3n y que en suma contiene una nueva <strong>reforma tributaria.<\/strong> A continuaci\u00f3n, encontrar\u00e1 un resumen ejecutivo de las regulaciones puestas a consideraci\u00f3n del Congreso de Colombia.<\/span><\/p>\n<p><span>Los principales temas a tratar dentro del proyecto de reforma tributaria son los siguientes:<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.17.4&#8243; text_font=&#8221;Poppins||||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;16px&#8221; background_color=&#8221;#787978&#8243; text_orientation=&#8221;justified&#8221; custom_margin=&#8221;0px||0px|0px|false|false&#8221; custom_padding=&#8221;14px|14px|1px|14px|false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li>TARIFA DE IMPUESTO SOBRE LA RENTA CORPORATIVA.<span><\/span><\/li>\n<li><span>IMPUESTO M\u00cdNIMO IM.<\/span><\/li>\n<li><span>IMPUESTO AL PATRIMONIO IP.<\/span><\/li>\n<li><span>IMPUESTO SOBRE GANANCIA OCASIONAL IGO.<\/span><\/li>\n<li><span>R\u00c9GIMEN SIMPLE.<\/span><\/li>\n<li><span><\/span>IMPUESTO SOBRE LA RENTA APLICABLE A PERSONAS NATURALES RESIDENTES FISCALES IRR.<\/li>\n<li><span>DEVOLUCI\u00d3N AUTOM\u00c1TICA DE SALDOS A FAVOR.<\/span><\/li>\n<li>INGRESO NO CONSTITUTIVO DE RENTA NI GANANCIA OCASIONAL POR INDEMNIZACIONES O COMPENSACIONES POR DA\u00d1OS INMATERIALES. \u00a0INCRG<\/li>\n<li>INTERESES PRESUNTOS POR PR\u00c9STAMOS EN DINERO ENTRE LAS SOCIEDADES Y LOS SOCIOS GENERAN INTERESES PRESUNTIVOS.<\/li>\n<li><span>NUEVOS REQUISITO PARA ACEPTAR DEDUCCI\u00d3N DE COSTOS Y GASTOS.<\/span><\/li>\n<li>RENTA POR COMPRACI\u00d3N PATRIMONIAL.<\/li>\n<li>BENEFICIO DE AUDITOR\u00cdA.<\/li>\n<li><span>IMPUESTO SOBRE LAS VENTAS.<\/span><\/li>\n<li>MEDIDAS DE FINANCIACI\u00d3N PARA ADAPTACI\u00d3N AL CAMBIO CLIM\u00c1TICO Y EL DEARROLLO SOSTENIBLE.<\/li>\n<li>IMPUESTO AL CARBONO.<\/li>\n<li>RECOMPENSAS POR SUMINISTRO DE INFORMACI\u00d3N.<\/li>\n<li>EL PROCESO DE CALIFICACI\u00d3N COMO PROVEEDOR FICTICIO.<\/li>\n<li>PROCEDIMIENTO ESPECIAL DE ABUSO EN MATERIA TRIBUTARIA.<\/li>\n<li>SANCI\u00d3N POR INCUMPLIR OBLIGACI\u00d3N DE FACTURAR.<\/li>\n<li>POL\u00cdTICA DE COSTO BENEFICIO EN LA ACCI\u00d3N FISCALIZADORA DE LA DIAN.<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong><\/strong><\/p>\n<p><strong><\/strong><\/p>\n<p><strong><a href=\"https:\/\/blancodecastro.com\/wp-content\/uploads\/Resumen-proyecto-de-reforma-tributaria-2024_.pdf\" target=\"_blank\" class=\"ov-btn-slide-left\" rel=\"noopener\">RESUMEN COMPLETO AQU\u00cd<\/a><\/strong>.<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/blancodecastro.com\/wp-content\/uploads\/Raul-2.png&#8221; title_text=&#8221;Ra\u00fal&#8221; _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; width=&#8221;20%&#8221; width_tablet=&#8221;20%&#8221; width_phone=&#8221;46%&#8221; width_last_edited=&#8221;on|phone&#8221; custom_margin=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_team_member name=&#8221;Ra\u00fal Hoyos Calder\u00f3n&#8221; position=&#8221;Socio de Impuestos &#8211; Blanco De Castro Abogados&#8221; _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Poppins|500|||||||&#8221; header_text_color=&#8221;#980611&#8243; body_font=&#8221;Poppins||||||||&#8221; body_text_color=&#8221;#000000&#8243; position_font=&#8221;Poppins||||||||&#8221; position_text_color=&#8221;#000000&#8243; custom_margin=&#8221;-18px|||0px|false|false&#8221; custom_padding=&#8221;0px|0px|0px|0px|false|false&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;20px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; 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A continuaci\u00f3n, encontrar\u00e1 un resumen ejecutivo de las regulaciones puestas a consideraci\u00f3n del Congreso de Colombia. Los principales temas a [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":13298,"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":[361],"tags":[],"yst_prominent_words":[],"class_list":["post-13186","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-columna-de-opinion"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/Resumen-del-proyecto-reforma-tributaria-2024.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/13186","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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=13186"}],"version-history":[{"count":94,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/13186\/revisions"}],"predecessor-version":[{"id":16725,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/13186\/revisions\/16725"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/13298"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=13186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=13186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=13186"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=13186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}