{"id":10561,"date":"2019-11-04T23:07:48","date_gmt":"2019-11-04T22:07:48","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/efectos-de-la-inexequibilidad-de-la-ley-de-financiamiento\/"},"modified":"2019-11-04T23:07:48","modified_gmt":"2019-11-04T22:07:48","slug":"efectos-de-la-inexequibilidad-de-la-ley-de-financiamiento","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/efectos-de-la-inexequibilidad-de-la-ley-de-financiamiento\/","title":{"rendered":"Efectos de la inexequibilidad de la ley de financiamiento"},"content":{"rendered":"<p>Por medio de la Sentencia C-481 del 16 de octubre de 2019, la Corte Constitucional declar\u00f3 inexequible la ley de financiamiento (1943 de 2018) por vicios de procedimiento en su formaci\u00f3n. Sobre los efectos de esta Sentencia, hizo las siguientes previsiones:<\/p>\n<p> &nbsp;La declaratoria de inexequibilidad surtir\u00e1 efectos a partir del primero de enero de 2020, a fin de que el Congreso expida el r\u00e9gimen que ratifique el contenido de la Ley 1943 de 2018. Al respecto, el Gobierno radic\u00f3 en el Congreso el 22 de octubre de 2019, el proyecto que ratifica la ley 1943;<\/p>\n<ul>\n<li class=\"text-justify\">Los efectos del fallo s\u00f3lo se producir\u00e1n hacia el futuro, por lo que no puede afectar situaciones jur\u00eddicas consolidadas, como por ejemplo la declaraci\u00f3n y pago del impuesto de normalizaci\u00f3n tributaria o la pertenencia al r\u00e9gimen SIMPLE por 2019, este \u00faltimo declarado exequible mediante Sentencia C-493 del 22 de octubre de 2019;<\/li>\n<li class=\"text-justify\">&nbsp;Si al 31 de diciembre de 2019 no se promulga una nueva ley, regir\u00e1n a partir del primero de enero de 2020 las normas que hab\u00edan sido derogadas o modificadas por la Ley 1943 de 2018. En este caso, nuevamente habr\u00edan cinco c\u00e9dulas en la renta de las personas naturales y su tarifa m\u00e1xima de impuesto ser\u00eda del 35%; se eliminar\u00edan la retenci\u00f3n en la fuente sobre dividendos repartidos a sociedades nacionales, as\u00ed como los reg\u00edmenes de compa\u00f1\u00edas holding colombianas y SIMPLE, entre otras disposiciones. Por su parte, frete a la enajenaci\u00f3n de algunos inmuebles, quedar\u00edan nuevamente gravados con IVA en lugar del impuesto al consumo.<\/li>\n<\/ul>\n<p><em><strong>Fuente<\/strong>: Corte Constitucional, Sentencia C-481 del 16 de octubre de 2019, Comunicado 41<\/em><\/p>\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 medio de la Sentencia C-481 del 16 de octubre de 2019, la Corte Constitucional declar\u00f3 inexequible la ley de financiamiento (1943 de 2018) por&#8230;<\/p>\n","protected":false},"featured_media":10562,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10561","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Efectos de la inexequibilidad de la ley de financiamiento - 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