{"id":10337,"date":"2020-05-13T10:32:50","date_gmt":"2020-05-13T08:32:50","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/base-de-retencion-en-la-fuente-en-contratos-de-construccion\/"},"modified":"2020-05-13T10:32:50","modified_gmt":"2020-05-13T08:32:50","slug":"base-de-retencion-en-la-fuente-en-contratos-de-construccion","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/base-de-retencion-en-la-fuente-en-contratos-de-construccion\/","title":{"rendered":"Base de retenci\u00f3n en la fuente en contratos de construcci\u00f3n"},"content":{"rendered":"<p>Por regla general, la totalidad del pago en los contratos de construcci\u00f3n constituye la base de retenci\u00f3n en la fuente a t\u00edtulo del impuesto sobre la renta. <\/p>\n<p>Como excepci\u00f3n, en los contratos de construcci\u00f3n de obra material de bien inmueble por el sistema de administraci\u00f3n delegada, el contratante aplicar\u00e1 retenci\u00f3n en la fuente sobre el valor de los pagos o abonos en cuenta efectuados en favor del contratista por concepto de honorarios.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite>Decreto 1625 de 2016 art\u00edculo 1.2.4.4.9<\/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>Por regla general, la totalidad del pago en los contratos de construcci\u00f3n constituye la base de retenci\u00f3n en la fuente a t\u00edtulo del impuesto sobre la renta. Como excepci\u00f3n, en [&hellip;]<\/p>\n","protected":false},"featured_media":10338,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10337","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>Base de retenci\u00f3n en la fuente en contratos de construcci\u00f3n - Auren Colombia<\/title>\n<meta name=\"description\" content=\"Por regla general, la totalidad del pago en los contratos de construcci\u00f3n constituye la base de retenci\u00f3n en la fuente a t\u00edtulo del impuesto sobre la renta.\" \/>\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\/base-de-retencion-en-la-fuente-en-contratos-de-construccion\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Base de retenci\u00f3n en la fuente en contratos de construcci\u00f3n - 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