{"id":4004,"date":"2021-11-26T22:53:26","date_gmt":"2021-11-26T22:53:26","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=4004"},"modified":"2021-11-26T22:53:26","modified_gmt":"2021-11-26T22:53:26","slug":"cuentas-de-compensacion-no-deben-informarse-en-la-declaracion-de-activos-en-el-exterior","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/cuentas-de-compensacion-no-deben-informarse-en-la-declaracion-de-activos-en-el-exterior\/","title":{"rendered":"Cuentas de compensaci\u00f3n no deben informarse en la declaraci\u00f3n de activos en el exterior"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_margin=&#8221;||24px|4px|false|false&#8221; custom_padding=&#8221;14px||15px||false|false&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_margin=&#8221;-25px|43px||17px||&#8221; custom_padding=&#8221;12px||12px|||&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.4.8&#8243;][et_pb_text _builder_version=&#8221;4.9.10&#8243; text_font=&#8221;Alef|700|||||||&#8221; text_font_size=&#8221;16px&#8221; custom_margin=&#8221;4px|||7px||&#8221;]<\/p>\n<p style=\"text-align: justify;\">La Autoridad Tributaria y Cambiaria reiter\u00f3 su doctrina en el sentido que si la nota caracter\u00edstica para que un bien sea entendido como pose\u00eddo en el pa\u00eds, conforme el numeral 5o del art\u00edculo 265 del Estatuto Tributario, es que los fondos que el contribuyente tenga en el exterior est\u00e9n vinculados al giro ordinario de los negocios, las cuentas de compensaci\u00f3n, se encuentran excluidas para efectos de la declaraci\u00f3n de Activos en el Exterior. Ello sugiere advertir, que las dem\u00e1s cuentas que el contribuyente tenga en el exterior deben informarse en la declaraci\u00f3n de activos en el exterior.<\/p>\n<p style=\"text-align: justify;\">Consulte el documento en el siguiente vinculo.<\/p>\n<p style=\"text-align: justify;\">Contacto:<\/p>\n<p style=\"text-align: justify;\">info@blancodecastro.com<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjM5NzgifX0=@&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;DESCARGAR ART\u00cdCULO COMPLETO&#8221; button_alignment=&#8221;left&#8221; _builder_version=&#8221;4.9.10&#8243; _dynamic_attributes=&#8221;button_url&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;13px&#8221; button_text_color=&#8221;#ffffff&#8221; button_bg_color=&#8221;#ac1c21&#8243; button_border_width=&#8221;0px&#8221; button_border_color=&#8221;rgba(0,0,0,0)&#8221; button_border_radius=&#8221;100px&#8221; 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