{"id":10416,"date":"2020-03-18T08:58:41","date_gmt":"2020-03-18T07:58:41","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/exoneracion-de-aportes\/"},"modified":"2020-03-18T08:58:41","modified_gmt":"2020-03-18T07:58:41","slug":"exoneracion-de-aportes","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/exoneracion-de-aportes\/","title":{"rendered":"Exoneraci\u00f3n de aportes"},"content":{"rendered":"<p>La propiedad horizontal de uso mixto, cuando es contribuyente del impuesto sobre la renta bajo el r\u00e9gimen ordinario, est\u00e1 exonerada del pago de aportes parafiscales al SENA e ICBF, y de las cotizaciones del r\u00e9gimen contributivo de salud, respecto de trabajadores que devenguen, individualmente considerados, menos de diez salarios m\u00ednimos mensuales legales vigentes. <\/p>\n<p>Aunque el Decreto 2150 de 2017 imped\u00eda que esta exoneraci\u00f3n fuera aplicada por la propiedad horizontal de uso mixto, en agosto de 2019 el Consejo de Estado declar\u00f3 la nulidad de tal impedimento. <\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite>Estatuto Tributario, art\u00edculo 114-1, y Consejo de Estado, Sentencia 23658 del 14 de agosto 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>La propiedad horizontal de uso mixto, cuando es contribuyente del impuesto sobre la renta bajo el r\u00e9gimen ordinario, est\u00e1 exonerada del pago de aportes parafiscales al SENA e ICBF, y [&hellip;]<\/p>\n","protected":false},"featured_media":10417,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10416","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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