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Mediante doctrina la Autoridad Tributaria conceptu\u00f3: \u201cNo obstante lo anterior, mientras est\u00e9 vigente la figura del ALTEX con ocasi\u00f3n de la Emergencia Sanitaria declarada por el Ministerio de Salud y Protecci\u00f3n Social, si una empresa tiene solamente la calidad de OEA pero no la condici\u00f3n de ALTEX, por expresa disposici\u00f3n del par\u00e1grafo transitorio del art\u00edculo 428 del Estatuto Tributario, no puede acceder al tratamiento de IVA en la importaci\u00f3n, dispuesto en el literal g) de dicho art\u00edculo\u201d.<\/p>\n
Consulte el documento en el siguiente vinculo.<\/p>\n
Contacto:<\/p>\n
info@blancodecastro.com<\/p>\n
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Mediante doctrina la Autoridad Tributaria conceptu\u00f3: \u201cNo obstante lo anterior, mientras est\u00e9 vigente la figura del ALTEX con ocasi\u00f3n de la Emergencia Sanitaria declarada por el Ministerio de Salud y Protecci\u00f3n Social, si una empresa tiene solamente la calidad de OEA pero no la condici\u00f3n de ALTEX, por expresa disposici\u00f3n del par\u00e1grafo transitorio del art\u00edculo […]<\/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":[239],"tags":[],"yst_prominent_words":[240,163],"class_list":["post-4868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b202022"],"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\/4868","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=4868"}],"version-history":[{"count":4,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4868\/revisions"}],"predecessor-version":[{"id":4889,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4868\/revisions\/4889"}],"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=4868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4868"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}