{"version":"1.0","provider_name":"Auren Colombia","provider_url":"https:\/\/auren.com\/co","author_name":"Auren Colombia","author_url":"https:\/\/auren.com\/co\/author\/auren_co\/","title":"No obligados a preparar y enviar documentaci\u00f3n comprobatoria. - Auren Colombia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"JihozzHebh\"><a href=\"https:\/\/auren.com\/co\/publicaciones\/no-obligados-a-preparar-y-enviar-documentacion-comprobatoria\/\">No obligados a preparar y enviar documentaci\u00f3n comprobatoria.<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/auren.com\/co\/publicaciones\/no-obligados-a-preparar-y-enviar-documentacion-comprobatoria\/embed\/#?secret=JihozzHebh\" width=\"600\" height=\"338\" title=\"\u00abNo obligados a preparar y enviar documentaci\u00f3n comprobatoria.\u00bb \u2014 Auren Colombia\" data-secret=\"JihozzHebh\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/auren.com\/co\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"En las siguientes situaciones los contribuyentes obligados al r\u00e9gimen de Precios de Transferencia no deber\u00e1n preparar y enviar documentaci\u00f3n comprobatoria por el a\u00f1o gravable 2015: Cuando la sumatoria de la totalidad de operaciones realizadas con vinculados durante el respectivo a\u00f1o sea inferior al equivalente a 61.000 UVT (COP$1.725.019.000). Por las operaciones se\u00f1aladas en el art\u00edculo [&hellip;]"}