{"id":10322,"date":"2020-05-20T09:50:42","date_gmt":"2020-05-20T07:50:42","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/sujetos-que-realizan-actividades-de-transporte-pueden-someterse-al-regimen-simple\/"},"modified":"2020-05-20T09:50:42","modified_gmt":"2020-05-20T07:50:42","slug":"sujetos-que-realizan-actividades-de-transporte-pueden-someterse-al-regimen-simple","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/sujetos-que-realizan-actividades-de-transporte-pueden-someterse-al-regimen-simple\/","title":{"rendered":"\u00bfSujetos que realizan actividades de transporte pueden someterse al r\u00e9gimen Simple?"},"content":{"rendered":"<p>Al r\u00e9gimen SIMPLE de tributaci\u00f3n pueden someterse los contribuyentes que realicen actividades de transporte, por as\u00ed permitirlo expresamente el Estatuto Tributario.<\/p>\n<p>En criterio de la DIAN (bajo la vigencia de la ley 1943 de 2018), el hecho de pertenecer al r\u00e9gimen SIMPLE no necesariamente convierte al sujeto en responsable del IVA; en palabras de la entidad, si un contribuyente realiza una actividad excluida del IVA, como por ejemplo el transporte de carga, conserva para efectos del IVA el tratamiento que la ley le otorga a tal actividad, con lo cual no se convierte de manera autom\u00e1tica en responsable del IVA por pertenecer al r\u00e9gimen SIMPLE. <\/p>\n<p>Las tarifas del r\u00e9gimen SIMPLE para las actividades de transporte, establecidas en la ley 2010 de 2019, son progresivas y van del 3,4% respecto de ingresos inferiores a 6.000 UVT ($213.642.000 para 2020), hasta 7% respecto a ingresos de hasta 80.000 UVT ($2.848.560.000 para 2020).<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite>Estatuto Tributario, art\u00edculo 908, numeral 4<\/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>Al r\u00e9gimen SIMPLE de tributaci\u00f3n pueden someterse los contribuyentes que realicen actividades de transporte, por as\u00ed permitirlo expresamente el Estatuto Tributario. En criterio de la DIAN (bajo la vigencia de [&hellip;]<\/p>\n","protected":false},"featured_media":10323,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10322","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>\u00bfSujetos que realizan actividades de transporte pueden someterse al r\u00e9gimen Simple? - Auren Colombia<\/title>\n<meta name=\"description\" content=\"Al r\u00e9gimen SIMPLE de tributaci\u00f3n pueden someterse los contribuyentes que realicen actividades de transporte, por as\u00ed permitirlo expresamente....\" \/>\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\/sujetos-que-realizan-actividades-de-transporte-pueden-someterse-al-regimen-simple\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfSujetos que realizan actividades de transporte pueden someterse al r\u00e9gimen Simple? 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