{"id":8690,"date":"2023-04-21T17:43:21","date_gmt":"2023-04-21T22:43:21","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=8690"},"modified":"2023-04-21T17:54:46","modified_gmt":"2023-04-21T22:54:46","slug":"exclusion-iva-en-trafico-postal","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/exclusion-iva-en-trafico-postal\/","title":{"rendered":"Exclusi\u00f3n IVA en tr\u00e1fico postal"},"content":{"rendered":"\n[et_pb_section fb_built=”1″ _builder_version=”4.16″ width=”100%” max_width=”100%” custom_margin=”||24px|4px|false|false” custom_padding=”14px||15px||false|false” global_colors_info=”{}” theme_builder_area=”post_content” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on” da_disable_devices=”off|off|off”][et_pb_row column_structure=”2_3,1_3″ _builder_version=”4.16″ width=”100%” max_width=”2560px” custom_margin=”-25px|43px||17px||” custom_padding=”12px||12px|||” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”2_3″ _builder_version=”4.16″ global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.17.4″ text_font=”Alef|700|||||||” text_font_size=”16px” custom_margin=”4px|||7px||” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]

La Autoridad Tributaria se pronuncia sobre la aplicaci\u00f3n de la exclusi\u00f3n de IVA en las importaciones de tel\u00e9fonos celulares que se realizan bajo la modalidad de tr\u00e1fico postal y envi\u00f3 urgente de la siguiente manera:<\/p>\n

\u201c\u2026 para efectos de la procedencia de la exclusi\u00f3n del IVA de que trata el numeral 6 del art\u00edculo 424 del Estatuto Tributario, dicha disposici\u00f3n no distingue un tipo espec\u00edfico de modalidad de importaci\u00f3n cuando los dispositivos m\u00f3viles inteligentes son objeto de importaci\u00f3n, raz\u00f3n por la cual, para efectos de lo consultado, \u00e9sta podr\u00eda llevarse a cabo bajo la modalidad de Tr\u00e1fico Postal y Env\u00edos Urgentes, siempre y cuando se cumplan los requisitos exigidos en la normativa tributaria y aduanera para ello, en particular lo previsto en el art\u00edculo 254 del Decreto 1165 de 2019 (requisitos de los env\u00edos que lleguen al territorio aduanero nacional por la red oficial de correos y de los env\u00edos urgentes)\u2026\u201d<\/em><\/p>\n

Consulte el documento en el siguiente vinculo.<\/p>\n

Contacto:<\/p>\n

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La Autoridad Tributaria se pronuncia sobre la aplicaci\u00f3n de la exclusi\u00f3n de IVA en las importaciones de tel\u00e9fonos celulares que se realizan bajo la modalidad de tr\u00e1fico postal y envi\u00f3 urgente de la siguiente manera: \u201c\u2026 para efectos de la procedencia de la exclusi\u00f3n del IVA de que trata el numeral 6 del art\u00edculo 424 […]<\/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":[326],"tags":[],"yst_prominent_words":[163],"class_list":["post-8690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b082023"],"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\/8690","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=8690"}],"version-history":[{"count":3,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/8690\/revisions"}],"predecessor-version":[{"id":8704,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/8690\/revisions\/8704"}],"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=8690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=8690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=8690"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=8690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}