{"id":17056,"date":"2025-03-31T09:45:05","date_gmt":"2025-03-31T14:45:05","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=17056"},"modified":"2025-03-31T11:23:13","modified_gmt":"2025-03-31T16:23:13","slug":"tasa-minima-de-tributacion","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/tasa-minima-de-tributacion\/","title":{"rendered":"Tasa m\u00ednima de tributaci\u00f3n"},"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;-40px||0px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#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; theme_builder_area=&#8221;post_content&#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; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Poppins||||||||&#8221; text_text_color=&#8221;#000000&#8243; text_font_size=&#8221;19px&#8221; text_orientation=&#8221;justified&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|||-20px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; custom_margin__hover_enabled=&#8221;off|desktop&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;]Decreta la suspensi\u00f3n de los efectos de los numerales 12 y 20 del Concepto nro. 100208192- 202 del 22 de marzo de 2024 de la DIAN contentivo de la Octava adici\u00f3n al Concepto General sobre el impuesto sobre la renta a cargo de las personas jur\u00eddicas con motivo de la Ley 2277 de 2022, cap\u00edtulo VI -Tasa m\u00ednima de Tributaci\u00f3n.<\/p>\n<p>\u00bfQu\u00e9 dicen los numerales suspendidos?<\/p>\n<ul>\n<li>En el numeral 12, la DIAN se\u00f1al\u00f3 que las sociedades que arrojen una p\u00e9rdida contable deben estar sujetas a la carga fiscal que impone la Tasa de Tributaci\u00f3n Depurada [Tasa m\u00ednima o TTD], siendo que as\u00ed no fue previsto por el Legislador en el art\u00edculo 240 del ET, que fue modificado por el art\u00edculo 10 de la Ley 2277 de 2022.<\/li>\n<p><\/p>\n<li>En el numeral 20, la DIAN afirm\u00f3 que el impuesto a adicionar [IA] que resulte de la aplicaci\u00f3n de la Tasa M\u00ednima de Tributaci\u00f3n, hace parte del impuesto b\u00e1sico de renta al que hace alusi\u00f3n el art\u00edculo 49 del ET para calcular los dividendos gravados y no gravados; sin tener en cuenta que el legislador as\u00ed no lo dispuso ni fue la finalidad de la norma, pues ello generar\u00eda una mayor carga tributaria para el accionista debido a que implica que el monto m\u00e1ximo a distribuir de dividendos no gravados se reduzca<\/li>\n<\/ul>\n<p>Consulte el documento en el siguiente vinculo.<\/p>\n<p>Contacto:<\/p>\n<p>info@blancodecastro.com[\/et_pb_text][et_pb_text _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|||-20px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;]<strong><a href=\"http:\/\/blancodecastro.com\/wp-content\/uploads\/6.-Auto-28920-16-dic-24-suspension-num-12-y-20-concepto-DIAN_.pdf\" target=\"_blank\" class=\"ov-btn-slide-left\" rel=\"noopener\">CONSULTE EL CONCEPTO AQU\u00cd<\/a><\/strong>.[\/et_pb_text][et_pb_signup mailchimp_list=&#8221;Blanco De Castro Abogados|c2a9be01fb&#8221; layout=&#8221;top_bottom&#8221; name_field=&#8221;on&#8221; first_name_fullwidth=&#8221;off&#8221; last_name_fullwidth=&#8221;off&#8221; success_message=&#8221;Gracias por suscribirse. su registro ha sido enviado con exito.&#8221; title=&#8221;Suscr\u00edbete a nuestro Bolet\u00edn&#8221; button_text=&#8221;Suscribirse&#8221; description=&#8221;<\/p>\n<p><span>Mantente al d\u00eda con las \u00faltimas actualizaciones y cambios en materia fiscal. <\/span><\/p>\n<p>&#8221; footer_content=&#8221;<\/p>\n<p><span style=%22color: #ffffff;%22>Pol\u00edtica de privacidad<\/span><\/p>\n<p><span> <\/span><label><input type=%22checkbox%22 name=%22privacy-policy%22 required=%22%22 \/> <span style=%22color: #ffffff;%22>Estoy de acuerdo con la <a style=%22color: #ffffff;%22 href=%22https:\/\/blancodecastro.com\/politica-de-privacidad\/%22 data-et-target-link=%22_blank%22 rel=%22noopener%22><em>pol\u00edtica de privacidad<\/em><\/a><\/span><\/label><span style=%22color: #ffffff;%22><em><\/em><\/span><\/p>\n<p>&#8221; _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Poppins||||||||&#8221; body_font=&#8221;Poppins|300|||||||&#8221; body_text_align=&#8221;justify&#8221; result_message_font=&#8221;Poppins||||||||&#8221; custom_button=&#8221;on&#8221; button_border_width=&#8221;0px&#8221; button_border_radius=&#8221;100px&#8221; button_letter_spacing=&#8221;1px&#8221; button_font=&#8221;Poppins||||||||&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|15px||-11px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; header_text_align_tablet=&#8221;&#8221; header_text_align_phone=&#8221;left&#8221; header_text_align_last_edited=&#8221;on|phone&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;22px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; header_line_height_tablet=&#8221;&#8221; header_line_height_phone=&#8221;&#8221; header_line_height_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_signup][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_blurb title=&#8221;Cont\u00e1ctanos&#8221; _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Poppins||||||||&#8221; header_text_color=&#8221;#000000&#8243; body_font=&#8221;Poppins||||||||&#8221; body_text_align=&#8221;justify&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;22px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; body_font_size_tablet=&#8221;&#8221; body_font_size_phone=&#8221;15px&#8221; body_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p><span>En el presente formulario usted puede dejarnos sus solicitudes en general las cuales ser\u00e1n atendidas lo m\u00e1s pronto posible.<\/span><\/p>\n<p>[\/et_pb_blurb][et_pb_code _builder_version=&#8221;4.17.4&#8243; 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