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A trav\u00e9s de doctrina la Autoridad Tributaria precisa que, trat\u00e1ndose de bienes importados durante la vigencia de la emergencia sanitaria, pero que se venden en el territorio nacional, y se entregan despu\u00e9s de esta, solamente la importaci\u00f3n estar\u00e1 cubierta por la exenci\u00f3n de que trata el Decreto Legislativo 551 de 2020.<\/p>\n
En lo tocante al arancel, se se\u00f1ala que a pesar del desdoblamiento arancelario de la subpartida 6307.90.30.00 no se debe proceder a presentar declaraci\u00f3n de correcci\u00f3n para liquidar mayores tributos, en la medida que para la fecha de importaci\u00f3n se pagaron los tributos aduaneros vigentes.<\/p>\n
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A trav\u00e9s de doctrina la Autoridad Tributaria precisa que, trat\u00e1ndose de bienes importados durante la vigencia de la emergencia sanitaria, pero que se venden en el territorio nacional, y se entregan despu\u00e9s de esta, solamente la importaci\u00f3n estar\u00e1 cubierta por la exenci\u00f3n de que trata el Decreto Legislativo 551 de 2020. En lo tocante al […]<\/p>\n","protected":false},"author":2,"featured_media":176,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1080","_joinchat":[],"footnotes":""},"categories":[8],"tags":[],"yst_prominent_words":[],"class_list":["post-3090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-tributario"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2019\/07\/banners-Blanco-De-Castro-30-1.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/3090","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=3090"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/3090\/revisions"}],"predecessor-version":[{"id":3093,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/3090\/revisions\/3093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/176"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=3090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=3090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=3090"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=3090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}