{"id":10145,"date":"2020-08-27T08:56:40","date_gmt":"2020-08-27T06:56:40","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/sanciones-tributarias-tienen-preferencia-frente-a-otros-creditos\/"},"modified":"2020-08-27T08:56:40","modified_gmt":"2020-08-27T06:56:40","slug":"sanciones-tributarias-tienen-preferencia-frente-a-otros-creditos","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/sanciones-tributarias-tienen-preferencia-frente-a-otros-creditos\/","title":{"rendered":"\u00bfSanciones tributarias tienen preferencia frente a otros cr\u00e9ditos?"},"content":{"rendered":"<p>Los cr\u00e9ditos del fisco por concepto de sanciones tributarias no tienen preferencia y su graduaci\u00f3n corresponde a cr\u00e9ditos de quinta clase, como quirografarios.<\/p>\n<p>As\u00ed lo se\u00f1al\u00f3 la Superintendencia de Sociedades en reciente concepto, luego de analizar la prelaci\u00f3n de cr\u00e9ditos establecida en el art\u00edculo 2495 del C\u00f3digo Civil, y la aplicaci\u00f3n que de tal norma ha realizado la Delegatura para Procedimientos de Insolvencia de la misma entidad. <\/p>\n<p>La norma referida establece dentro de los cr\u00e9ditos de primera clase los cr\u00e9ditos del fisco y las municipalidades por impuestos devengados. Por ello, la Superintendencia sostiene que el legislador no determin\u00f3 todos los cr\u00e9ditos del fisco como de primera clase sino solo aquellos correspondientes a impuestos devengados. En palabras de la entidad, las multas no tienen naturaleza tributaria porque no se originan en la obligaci\u00f3n tributaria, sino en el ejercicio sancionador del Estado por el incumplimiento de las normas fiscales, por lo cual considera las sanciones tributarias como cr\u00e9ditos de quinta clase al no tener preferencia especial.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.supersociedades.gov.co\/nuestra_entidad\/normatividad\/normatividad_conceptos_juridicos\/OFICIO_220-157862_DE_2020.pdf\">Superintendencia de Sociedades, Oficio 220-157862 del 11 de agosto de 2020<\/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>Los cr\u00e9ditos del fisco por concepto de sanciones tributarias no tienen preferencia y su graduaci\u00f3n corresponde a cr\u00e9ditos de quinta clase, como quirografarios. As\u00ed lo se\u00f1al\u00f3 la Superintendencia de Sociedades [&hellip;]<\/p>\n","protected":false},"featured_media":10146,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10145","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfSanciones tributarias tienen preferencia frente a otros cr\u00e9ditos? - Auren Colombia<\/title>\n<meta name=\"description\" content=\"Los cr\u00e9ditos del fisco por concepto de sanciones tributarias no tienen preferencia y su graduaci\u00f3n corresponde a cr\u00e9ditos....\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/co\/blog\/sanciones-tributarias-tienen-preferencia-frente-a-otros-creditos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfSanciones tributarias tienen preferencia frente a otros cr\u00e9ditos? 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