{"id":10364,"date":"2020-04-28T17:11:58","date_gmt":"2020-04-28T15:11:58","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/"},"modified":"2020-04-28T17:11:58","modified_gmt":"2020-04-28T15:11:58","slug":"rentas-exentas-hoteleras","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/","title":{"rendered":"Rentas exentas hoteleras"},"content":{"rendered":"<p class=\"has-text-align-justify\">El art\u00edculo 18 de la ley 788 de 2002 estableci\u00f3 que los contribuyentes del impuesto sobre la renta que durante los 15 a\u00f1os siguientes construyeran, ampliaran o remodelaran hoteles, tendr\u00edan rentas exentas por los servicios hoteleros, por un periodo de 30 a\u00f1os contados a partir del a\u00f1o gravable en el cual iniciaran la operaci\u00f3n hotelera. La ley 1819 de 2016 se\u00f1al\u00f3 que estas rentas pasar\u00edan de exentas a ser gravadas a la tarifa del 9%.<\/p>\n<p class=\"has-text-align-justify\">Mediante la Sentencia C-235 de 2019, la Corte Constitucional estableci\u00f3 que los contribuyentes que al 29 de diciembre de 2016 hubieren reunido los requisitos establecidos en el art\u00edculo 18 de la ley 788 de 2002, podr\u00edan continuar gozando del beneficio de rentas exentas por el per\u00edodo de 30 a\u00f1os.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite>Corte Constitucional, Sentencia C-235 de 2019<\/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 18 de la ley 788 de 2002 estableci\u00f3 que los contribuyentes del impuesto sobre la renta que durante los 15 a\u00f1os siguientes construyeran, ampliaran o remodelaran hoteles, tendr\u00edan [&hellip;]<\/p>\n","protected":false},"featured_media":10365,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10364","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>Rentas exentas hoteleras - Auren Colombia<\/title>\n<meta name=\"description\" content=\"El art\u00edculo 18 de la ley 788 de 2002 estableci\u00f3 que los contribuyentes del impuesto sobre la renta que durante los 15 a\u00f1os siguientes construyeran...\" \/>\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\/rentas-exentas-hoteleras\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rentas exentas hoteleras - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"El art\u00edculo 18 de la ley 788 de 2002 estableci\u00f3 que los contribuyentes del impuesto sobre la renta que durante los 15 a\u00f1os siguientes construyeran...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Germany\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/04\/Rentas-exentas-hoteleras-scaled-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\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=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/\",\"url\":\"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/\",\"name\":\"Rentas exentas hoteleras - Auren Colombia\",\"isPartOf\":{\"@id\":\"https:\/\/auren.com\/co\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/04\/Rentas-exentas-hoteleras-scaled-2.jpg\",\"datePublished\":\"2020-04-28T15:11:58+00:00\",\"description\":\"El art\u00edculo 18 de la ley 788 de 2002 estableci\u00f3 que los contribuyentes del impuesto sobre la renta que durante los 15 a\u00f1os siguientes construyeran...\",\"breadcrumb\":{\"@id\":\"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#primaryimage\",\"url\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/04\/Rentas-exentas-hoteleras-scaled-2.jpg\",\"contentUrl\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/04\/Rentas-exentas-hoteleras-scaled-2.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/auren.com\/co\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rentas exentas hoteleras\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/auren.com\/co\/#website\",\"url\":\"https:\/\/auren.com\/co\/\",\"name\":\"Auren Colombia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/auren.com\/co\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/auren.com\/co\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/auren.com\/co\/#organization\",\"name\":\"Auren Colombia\",\"url\":\"https:\/\/auren.com\/co\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png\",\"contentUrl\":\"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png\",\"width\":512,\"height\":512,\"caption\":\"Auren Colombia\"},\"image\":{\"@id\":\"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/AurenColombia\",\"https:\/\/www.instagram.com\/aurencolombia\/\",\"https:\/\/www.youtube.com\/channel\/UCRYoGRMR_k4oVWesdErApmA\",\"https:\/\/www.linkedin.com\/company\/auren-colombia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Rentas exentas hoteleras - Auren Colombia","description":"El art\u00edculo 18 de la ley 788 de 2002 estableci\u00f3 que los contribuyentes del impuesto sobre la renta que durante los 15 a\u00f1os siguientes construyeran...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/","og_locale":"es_ES","og_type":"article","og_title":"Rentas exentas hoteleras - Auren Colombia","og_description":"El art\u00edculo 18 de la ley 788 de 2002 estableci\u00f3 que los contribuyentes del impuesto sobre la renta que durante los 15 a\u00f1os siguientes construyeran...","og_url":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/","og_site_name":"Auren Germany","og_image":[{"width":2560,"height":1707,"url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/04\/Rentas-exentas-hoteleras-scaled-2.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@AurenColombia","twitter_misc":{"Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/","url":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/","name":"Rentas exentas hoteleras - Auren Colombia","isPartOf":{"@id":"https:\/\/auren.com\/co\/#website"},"primaryImageOfPage":{"@id":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#primaryimage"},"image":{"@id":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#primaryimage"},"thumbnailUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/04\/Rentas-exentas-hoteleras-scaled-2.jpg","datePublished":"2020-04-28T15:11:58+00:00","description":"El art\u00edculo 18 de la ley 788 de 2002 estableci\u00f3 que los contribuyentes del impuesto sobre la renta que durante los 15 a\u00f1os siguientes construyeran...","breadcrumb":{"@id":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#primaryimage","url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/04\/Rentas-exentas-hoteleras-scaled-2.jpg","contentUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/04\/Rentas-exentas-hoteleras-scaled-2.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/auren.com\/co\/blog\/rentas-exentas-hoteleras\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/auren.com\/co\/"},{"@type":"ListItem","position":2,"name":"Rentas exentas hoteleras"}]},{"@type":"WebSite","@id":"https:\/\/auren.com\/co\/#website","url":"https:\/\/auren.com\/co\/","name":"Auren Colombia","description":"","publisher":{"@id":"https:\/\/auren.com\/co\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/auren.com\/co\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/auren.com\/co\/#organization","name":"Auren Colombia","url":"https:\/\/auren.com\/co\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/","url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","contentUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","width":512,"height":512,"caption":"Auren Colombia"},"image":{"@id":"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/AurenColombia","https:\/\/www.instagram.com\/aurencolombia\/","https:\/\/www.youtube.com\/channel\/UCRYoGRMR_k4oVWesdErApmA","https:\/\/www.linkedin.com\/company\/auren-colombia"]}]}},"_links":{"self":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog\/10364","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/types\/blog"}],"version-history":[{"count":0,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog\/10364\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media\/10365"}],"wp:attachment":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media?parent=10364"}],"wp:term":[{"taxonomy":"blog-category","embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog-category?post=10364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}