{"id":10370,"date":"2020-04-16T15:20:51","date_gmt":"2020-04-16T13:20:51","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/renta-presuntiva-en-sector-minero\/"},"modified":"2020-04-16T15:20:51","modified_gmt":"2020-04-16T13:20:51","slug":"renta-presuntiva-en-sector-minero","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/renta-presuntiva-en-sector-minero\/","title":{"rendered":"Renta presuntiva en sector minero"},"content":{"rendered":"<p class=\"has-text-align-justify\">En la determinaci\u00f3n del impuesto sobre la renta, la ley tributaria presume que la renta l\u00edquida del contribuyente no es inferior al 0,5% de su patrimonio l\u00edquido determinado al 31 de diciembre del a\u00f1o anterior. Este porcentaje es aplicable para el a\u00f1o gravable 2020; a partir del a\u00f1o gravable 2021 dicho porcentaje ser\u00e1 del 0%.<\/p>\n<p class=\"has-text-align-justify\">Del total del patrimonio l\u00edquido del a\u00f1o anterior, que sirve de base para efectuar el c\u00e1lculo de la renta presuntiva, la ley permite restar el valor patrimonial neto de los bienes vinculados directamente a empresas cuyo objeto social exclusivo sea la miner\u00eda distinta de la explotaci\u00f3n de hidrocarburos l\u00edquidos y gaseosos.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite>Estatuto Tributario, art\u00edculos 188 y 189<\/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>En la determinaci\u00f3n del impuesto sobre la renta, la ley tributaria presume que la renta l\u00edquida del contribuyente no es inferior al 0,5% de su patrimonio l\u00edquido determinado al 31 [&hellip;]<\/p>\n","protected":false},"featured_media":10371,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10370","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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