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Mediante doctrina la Autoridad Tributaria conceptu\u00f3: \u201cNo obstante, en la medida en que se requiera una clasificaci\u00f3n arancelaria del bien objeto de consulta, con el fin de determinar si procede alg\u00fan tratamiento especial en el impuesto sobre las ventas -IVA, se podr\u00e1 acudir a la Coordinaci\u00f3n de Clasificaci\u00f3n Arancelaria de la Subdirecci\u00f3n T\u00e9cnica Aduanera de esta Entidad, evento en el cual, ser\u00e1 necesario acreditar el cumplimiento de los requisitos se\u00f1alados en los art\u00edculos 313 a 320 de la Resoluci\u00f3n DIAN No. 46 de 2019<\/em>\u201d.<\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjU1NjAifX0=@” url_new_window=”on” button_text=”DESCARGAR ART\u00cdCULO COMPLETO” button_alignment=”left” _builder_version=”4.17.4″ 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