{"id":10007,"date":"2020-11-25T09:51:38","date_gmt":"2020-11-25T08:51:38","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/dian-considera-procedentes-las-retenciones-en-la-fuente-sobre-rentas-distintas-a-las-beneficiadas-por-la-economia-naranja\/"},"modified":"2020-11-25T09:51:38","modified_gmt":"2020-11-25T08:51:38","slug":"dian-considera-procedentes-las-retenciones-en-la-fuente-sobre-rentas-distintas-a-las-beneficiadas-por-la-economia-naranja","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/dian-considera-procedentes-las-retenciones-en-la-fuente-sobre-rentas-distintas-a-las-beneficiadas-por-la-economia-naranja\/","title":{"rendered":"DIAN considera procedentes las retenciones en la fuente sobre rentas distintas a las beneficiadas por la econom\u00eda naranja"},"content":{"rendered":"<p>De conformidad con lo previsto en el art\u00edculo 235-2 del Estatuto Tributario, las rentas generadas a partir de la firmeza del acto administrativo favorable proferido por el Ministerio de Cultura, y que a su vez provengan del desarrollo de industrias de valor agregado tecnol\u00f3gico y actividades creativas, estar\u00e1n exentas del impuesto sobre la renta por un t\u00e9rmino de siete a\u00f1os, por el cual se estableci\u00f3 un incentivo tributario en el impuesto sobre la renta para las empresas de la econom\u00eda naranja.<\/p>\n<p>En este sentido, las dem\u00e1s rentas se encuentran gravadas con el impuesto sobre la renta a la tarifa vigente del respectivo a\u00f1o gravable, generando que las retenciones en la fuente que se practiquen sobre las mismas sean procedentes.<\/p>\n<p>Teniendo en cuenta lo anterior, la DIAN se\u00f1al\u00f3 que no ser\u00e1 admisible solicitar su devoluci\u00f3n, en los t\u00e9rminos del art\u00edculo 1.2.4.16 del Decreto 1625 del 2016, por lo que deber\u00e1n descontarse del impuesto sobre la renta que se liquide para el respectivo a\u00f1o gravable.\u00a0\u00a0\u00a0<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Blog: <a href=\"https:\/\/auren.com\/co\/blog}\">Auren Colombia<\/a><\/p>\n<\/blockquote>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/cijuf.org.co\/normatividad\/concepto\/2020\/concepto-1222.html\">Concepto 1222 Rad. 905558 del 05 de Octubre de 2020 \u2013 Direcci\u00f3n de Impuestos y Aduanas Nacionales.<\/a><\/cite><\/p><\/blockquote>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>De conformidad con lo previsto en el art\u00edculo 235-2 del Estatuto Tributario, las rentas generadas a partir de la firmeza del acto administrativo favorable proferido por el Ministerio de Cultura, [&hellip;]<\/p>\n","protected":false},"featured_media":10008,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10007","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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