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La Autoridad Tributaria se\u00f1al\u00f3 en su doctrina que un mero recobro de gastos o costos no reviste la naturaleza de ingreso gravado frente al impuesto sobre la renta, considerando que solo est\u00e1n gravados los ingresos susceptibles de producir un incremento neto del patrimonio en el momento de su percepci\u00f3n (art\u00edculo 26 del Estatuto Tributario).<\/p>\n
Consulte el documento en el siguiente vinculo.<\/p>\n
Contacto:<\/p>\n
info@blancodecastro.com<\/p>\n
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La Autoridad Tributaria se\u00f1al\u00f3 en su doctrina que un mero recobro de gastos o costos no reviste la naturaleza de ingreso gravado frente al impuesto sobre la renta, considerando que solo est\u00e1n gravados los ingresos susceptibles de producir un incremento neto del patrimonio en el momento de su percepci\u00f3n (art\u00edculo 26 del Estatuto Tributario). Consulte […]<\/p>\n","protected":false},"author":2,"featured_media":4356,"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":[223],"tags":[],"yst_prominent_words":[],"class_list":["post-4471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b102022"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2022\/03\/actualidad-en-derecho-tributario-blanco-de-castro-abogados.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4471","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=4471"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4471\/revisions"}],"predecessor-version":[{"id":4473,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4471\/revisions\/4473"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/4356"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=4471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4471"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}