{"id":10419,"date":"2020-03-18T08:39:36","date_gmt":"2020-03-18T07:39:36","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/cuando-pertenecen-al-regimen-ordinario-de-renta\/"},"modified":"2020-03-18T08:39:36","modified_gmt":"2020-03-18T07:39:36","slug":"cuando-pertenecen-al-regimen-ordinario-de-renta","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/cuando-pertenecen-al-regimen-ordinario-de-renta\/","title":{"rendered":"\u00bfCu\u00e1ndo pertenecen al r\u00e9gimen ordinario de renta?"},"content":{"rendered":"<p>A partir del a\u00f1o gravable 2017, la propiedad horizontal de uso mixto, cuando explota comercialmente \u00e1reas comunes, por ejemplo, a trav\u00e9s de arrendamientos, pasa a ser contribuyente del impuesto sobre la renta bajo el r\u00e9gimen ordinario. Para ello, debe tenerse en cuenta que es obligatorio actualizar el RUT dentro del mes siguiente al hecho que origina el cambio, so pena de sanciones. <\/p>\n<p>Al pertenecer al r\u00e9gimen ordinario del impuesto sobre la renta, el impuesto se determina sobre las rentas generadas por la explotaci\u00f3n de sus \u00e1reas comunes a la tarifa general del impuesto, sin que deban declararse recaudos originados por cuotas de administraci\u00f3n, ordinarias y\/o extraordinarias. Tampoco se declaran activos y pasivos diferentes a las \u00e1reas comunes destinadas para la explotaci\u00f3n comercial. <\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite>Estatuto Tributario, art\u00edculo 19-5, y Decreto 1625 de 2016, art\u00edculo 1.2.1.5.3.<\/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>A partir del a\u00f1o gravable 2017, la propiedad horizontal de uso mixto, cuando explota comercialmente \u00e1reas comunes, por ejemplo, a trav\u00e9s de arrendamientos, pasa a ser contribuyente del impuesto sobre [&hellip;]<\/p>\n","protected":false},"featured_media":10420,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10419","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>\u00bfCu\u00e1ndo pertenecen al r\u00e9gimen ordinario de renta? - Auren Colombia<\/title>\n<meta name=\"description\" content=\"A partir del a\u00f1o gravable 2017, la propiedad horizontal de uso mixto, cuando explota comercialmente \u00e1reas comunes, por ejemplo, a trav\u00e9s de arrendamientos..\" \/>\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\/cuando-pertenecen-al-regimen-ordinario-de-renta\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfCu\u00e1ndo pertenecen al r\u00e9gimen ordinario de renta? - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"A partir del a\u00f1o gravable 2017, la propiedad horizontal de uso mixto, cuando explota comercialmente \u00e1reas comunes, por ejemplo, a trav\u00e9s de arrendamientos..\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/cuando-pertenecen-al-regimen-ordinario-de-renta\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Germany\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/03\/Propiedad-Horizontal-scaled-1.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\/cuando-pertenecen-al-regimen-ordinario-de-renta\/\",\"url\":\"https:\/\/auren.com\/co\/blog\/cuando-pertenecen-al-regimen-ordinario-de-renta\/\",\"name\":\"\u00bfCu\u00e1ndo pertenecen al r\u00e9gimen ordinario de renta? 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