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A trav\u00e9s de doctrina la Autoridad Tributaria puntualiz\u00f3: \u201cAs\u00ed las cosas, ya que los art\u00edculos 11 a 14 de la Ley 1715 de 2014 no disponen un tratamiento particular ante situaciones como la expuesta, es menester concluir que la sociedad absorbente goza de los incentivos contemplados en dichas disposiciones, a\u00fan cuando la respectiva certificaci\u00f3n de la UPME se hubiese expedido a nombre de la sociedad absorbida, siempre y cuando se cumplan los dem\u00e1s requisitos legales para acceder a dichos incentivos.\u201d<\/p>\n
Consulte el documento en el siguiente vinculo.<\/p>\n
Contacto:<\/p>\n
info@blancodecastro.com<\/p>\n
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A trav\u00e9s de doctrina la Autoridad Tributaria puntualiz\u00f3: \u201cAs\u00ed las cosas, ya que los art\u00edculos 11 a 14 de la Ley 1715 de 2014 no disponen un tratamiento particular ante situaciones como la expuesta, es menester concluir que la sociedad absorbente goza de los incentivos contemplados en dichas disposiciones, a\u00fan cuando la respectiva certificaci\u00f3n de […]<\/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":[227],"tags":[],"yst_prominent_words":[],"class_list":["post-4644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b142022"],"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\/4644","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=4644"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4644\/revisions"}],"predecessor-version":[{"id":4646,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4644\/revisions\/4646"}],"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=4644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4644"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}