{"id":10373,"date":"2020-04-16T15:06:10","date_gmt":"2020-04-16T13:06:10","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/importaciones-que-no-causa-iva\/"},"modified":"2020-04-16T15:06:10","modified_gmt":"2020-04-16T13:06:10","slug":"importaciones-que-no-causa-iva","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/importaciones-que-no-causa-iva\/","title":{"rendered":"Importaciones que no causa IVA"},"content":{"rendered":"<p class=\"has-text-align-justify\">Por regla general, las importaciones est\u00e1n sometidas al IVA. Por excepci\u00f3n, no se causa IVA en la importaci\u00f3n temporal de maquinaria pesada para industrias b\u00e1sicas, siempre y cuando dicha maquinaria no se produzca en el pa\u00eds. Dentro de las industrias b\u00e1sicas se encuentran, entre otras, las de miner\u00eda, hidrocarburos, qu\u00edmica pesada, siderurgia, metalurgia extractiva.<\/p>\n<p class=\"has-text-align-justify\">Por su parte, se considera industria b\u00e1sica de miner\u00eda y metalurgia extractiva: la exploraci\u00f3n, explotaci\u00f3n, preparaci\u00f3n, beneficio y refinaci\u00f3n de minerales no met\u00e1licos (sal, azufre, arcilla, feldespatos, magnesita, carb\u00f3n, etc.), incluyendo la producci\u00f3n de coque y Clinker. La exploraci\u00f3n, explotaci\u00f3n, preparaci\u00f3n, beneficio de minerales met\u00e1licos (cobre, n\u00edquel, plomo, hierro, zinc, oro, plata, platino, etc.) y la obtenci\u00f3n, purificaci\u00f3n y refinaci\u00f3n de los respectivos metales.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente:<\/p>\n<p><cite>Estatuto Tributario, art\u00edculo 428, literal e<\/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, las importaciones est\u00e1n sometidas al IVA. Por excepci\u00f3n, no se causa IVA en la importaci\u00f3n temporal de maquinaria pesada para industrias b\u00e1sicas, siempre y cuando dicha maquinaria [&hellip;]<\/p>\n","protected":false},"featured_media":10374,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10373","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>Importaciones que no causa IVA - Auren Colombia<\/title>\n<meta name=\"description\" content=\"Por regla general, las importaciones est\u00e1n sometidas al IVA. 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