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La Autoridad Tributaria se pronunci\u00f3 v\u00eda concepto:\u00a0 \u201c<\/em>As\u00ed, teniendo en cuenta que la disposici\u00f3n referida no efect\u00faa un condicionamiento adicional a la calidad de los sujetos facultados para tomar el descuento por impuestos pagados en el exterior (m\u00e1s all\u00e1 de su condici\u00f3n de residentes y contribuyentes del impuesto de renta y complementarios en Colombia), se encuentra que, en virtud del principio de transparencia establecido en los art\u00edculos 23- 1 y 368-1 del Estatuto Tributario y el art\u00edculo 1.2.4.2.80. del Decreto 1625 de 2016, los residentes colombianos part\u00edcipes de un FIC que realiza inversiones en el exterior podr\u00e1n aplicar el descuento establecido en el art\u00edculo 254 del Estatuto Tributario, siempre y cuando se d\u00e9 debido cumplimiento a los requisitos establecidos en la norma\u201d.<\/em><\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n 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