{"id":4296,"date":"2022-02-25T18:08:16","date_gmt":"2022-02-25T23:08:16","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=4296"},"modified":"2022-02-25T18:08:17","modified_gmt":"2022-02-25T23:08:17","slug":"tratamiento-tributario-de-creditos-otorgados-en-el-exterior","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/tratamiento-tributario-de-creditos-otorgados-en-el-exterior\/","title":{"rendered":"Tratamiento tributario de cr\u00e9ditos otorgados 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 se refiere al tratamiento de los cr\u00e9ditos otorgados en el exterior a sociedades en Colombia, puntualizando las normas del Estatuto Tributario aplicables, y resaltando la importancia de atender las normas de subcapitalizaci\u00f3n y precios de transferencia. Adicional a lo se\u00f1alado por la Autoridad Tributaria, resulta importante observar las disposiciones del r\u00e9gimen cambiario para efectos del registro de la deuda, lo mismo que para la canalizaci\u00f3n de las divisas del cr\u00e9dito y sus posteriores pagos peri\u00f3dicos.<\/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@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjQyODIifX0=@&#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; 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Adicional a lo se\u00f1alado por la Autoridad Tributaria, resulta importante observar las disposiciones del r\u00e9gimen cambiario [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":176,"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":[217],"tags":[],"yst_prominent_words":[],"class_list":["post-4296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b052022"],"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\/4296","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=4296"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4296\/revisions"}],"predecessor-version":[{"id":4298,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4296\/revisions\/4298"}],"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=4296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4296"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}