{"id":10166,"date":"2020-08-19T09:06:05","date_gmt":"2020-08-19T07:06:05","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/propiedad-horizontal-obligada-a-expedir-factura-electronica\/"},"modified":"2020-08-19T09:06:05","modified_gmt":"2020-08-19T07:06:05","slug":"propiedad-horizontal-obligada-a-expedir-factura-electronica","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/propiedad-horizontal-obligada-a-expedir-factura-electronica\/","title":{"rendered":"\u00bfPropiedad horizontal obligada a expedir factura electr\u00f3nica?"},"content":{"rendered":"<p>El Decreto 358 y la Resoluci\u00f3n 42 de la DIAN, ambos de 2020, desarrollan los sistemas de facturaci\u00f3n acorde con los cambios introducidos por la ley de crecimiento econ\u00f3mico (ley 2010 de 2019). Uno de los aspectos regulados, es el relacionado con los obligados a expedir factura, dentro de los cuales se encuentran los responsables del impuesto sobre las ventas (IVA), as\u00ed como personas o entidades que prestan algunos servicios o enajenen algunos bienes, sin importar si son contribuyentes o no de impuestos administrados por la DIAN.<\/p>\n<p>Con base en lo anterior, la administraci\u00f3n tributaria se\u00f1al\u00f3 que en efecto algunas propiedades horizontales estar\u00edan obligadas a facturar, por ejemplo, aquellas que prestan servicios gravados con IVA, entre otras. En tal sentido, la DIAN aclar\u00f3 que:<\/p>\n<ul>\n<li>Si la propiedad horizontal tiene la obligaci\u00f3n de facturar, deber\u00e1n expedir factura por las operaciones de venta de bienes o prestaci\u00f3n de servicios, sin importar que est\u00e9n gravadas o no con IVA.<\/li>\n<\/ul>\n<ul>\n<li>Deber\u00e1n facturar electr\u00f3nicamente, teniendo en cuenta el cronograma de implementaci\u00f3n de la factura electr\u00f3nica contenido en la Resoluci\u00f3n 42 de 2020.<\/li>\n<\/ul>\n<ul>\n<li>En relaci\u00f3n con las cuotas de administraci\u00f3n, el art\u00edculo 1.3.1.13.5. del Decreto 1625 de 2016 las reconoce como un aporte a capital no sometido al IVA, con base en lo cual la DIAN concluy\u00f3 que dichas cuotas no generan la obligaci\u00f3n de facturar.<\/li>\n<\/ul>\n<p>Finalmente, es importante tener en cuenta que, si la propiedad horizontal adquiere bienes o servicios de sujetos no obligados a expedir factura, el documento soporte que pruebe la respectiva transacci\u00f3n que da lugar a costos, deducciones, o impuestos descontables, deber\u00e1 ser generado por la propiedad horizontal a trav\u00e9s de un sistema de numeraci\u00f3n consecutiva de documento soporte cuyo rango y vigencia debe ser autorizado por la DIAN.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.dian.gov.co\/normatividad\/Paginas\/normas.aspx\">DIAN, Concepto 901578 del 20 de mayo 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>El Decreto 358 y la Resoluci\u00f3n 42 de la DIAN, ambos de 2020, desarrollan los sistemas de facturaci\u00f3n acorde con los cambios introducidos por la ley de crecimiento econ\u00f3mico (ley [&hellip;]<\/p>\n","protected":false},"featured_media":10167,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10166","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 obligada a expedir factura electr\u00f3nica? - Auren Colombia<\/title>\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\/propiedad-horizontal-obligada-a-expedir-factura-electronica\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfPropiedad horizontal obligada a expedir factura electr\u00f3nica? - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"El Decreto 358 y la Resoluci\u00f3n 42 de la DIAN, ambos de 2020, desarrollan los sistemas de facturaci\u00f3n acorde con los cambios introducidos por la ley de crecimiento econ\u00f3mico (ley [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/propiedad-horizontal-obligada-a-expedir-factura-electronica\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Colombia\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/08\/Propiedad-horizontal-obligada-a-expedir-factura-electronica-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1400\" \/>\n\t<meta property=\"og:image:height\" content=\"933\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@AurenColombia\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/auren.com\/co\/blog\/propiedad-horizontal-obligada-a-expedir-factura-electronica\/\",\"url\":\"https:\/\/auren.com\/co\/blog\/propiedad-horizontal-obligada-a-expedir-factura-electronica\/\",\"name\":\"\u00bfPropiedad horizontal obligada a expedir factura electr\u00f3nica? 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