{"id":10160,"date":"2020-08-19T09:52:27","date_gmt":"2020-08-19T07:52:27","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/propiedad-horizontal-aplica-autorretencion\/"},"modified":"2020-08-19T09:52:27","modified_gmt":"2020-08-19T07:52:27","slug":"propiedad-horizontal-aplica-autorretencion","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/propiedad-horizontal-aplica-autorretencion\/","title":{"rendered":"\u00bfPropiedad horizontal aplica autorretenci\u00f3n?"},"content":{"rendered":"<p>El art\u00edculo 1.2.6.6. del Decreto 1625 del 2016 determina como autorretenedores del impuesto sobre la renta, a quienes cumplan las siguientes condiciones:<\/p>\n<ul>\n<li>Que se trate de sociedades nacionales y sus asimiladas, contribuyentes declarantes del impuesto sobre la renta, y<\/li>\n<\/ul>\n<ul>\n<li>Que est\u00e9n exoneradas del pago de aportes al r\u00e9gimen contributivo de salud y parafiscales a favor del SENA e ICBF, por trabajadores que devengan individualmente menos de 10 salarios m\u00ednimos mensuales legales vigentes, de acuerdo con el art\u00edculo 114-1 del Estatuto Tributario (ET).<\/li>\n<\/ul>\n<p>Por su parte, de acuerdo con el art\u00edculo 19-5 del ET, la propiedad horizontal que destina alg\u00fan o algunos de sus bienes, o \u00e1reas comunes para la explotaci\u00f3n comercial o industrial, generando alg\u00fan tipo de renta, es contribuyente del r\u00e9gimen ordinario del impuesto sobre la renta.<\/p>\n<p>Con base en lo anterior, la DIAN sostuvo que la propiedad horizontal que por explotar comercial o industrialmente alguna de sus \u00e1reas comunes se convierte en contribuyente del impuesto sobre la renta, estar\u00eda en la obligaci\u00f3n de actuar como autorretenedor de este impuesto; seg\u00fan la entidad, cuando la propiedad horizontal se convierte en contribuyente de renta, queda exonerada de pagar los aportes establecidos en el art\u00edculo 114-1 del ET, cumpliendo as\u00ed los dos requisitos que se exigen para aplicar la autorretenci\u00f3n.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/m.estatuto.co\/?e=1449&amp;w=libro-sexto\">Art\u00edculo 19-5 del Estatuto Tributario<\/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>El art\u00edculo 1.2.6.6. del Decreto 1625 del 2016 determina como autorretenedores del impuesto sobre la renta, a quienes cumplan las siguientes condiciones: Que se trate de sociedades nacionales y sus [&hellip;]<\/p>\n","protected":false},"featured_media":10161,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10160","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>\u00bfPropiedad horizontal aplica autorretenci\u00f3n? 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