{"id":10576,"date":"2019-07-10T13:49:39","date_gmt":"2019-07-10T11:49:39","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/impuesto-al-consumo-de-inmuebles-se-declara-se-causa-en-fiducias-en-garantia-en-leasing-o-en-venta-de-porcentajes\/"},"modified":"2019-07-10T13:49:39","modified_gmt":"2019-07-10T11:49:39","slug":"impuesto-al-consumo-de-inmuebles-se-declara-se-causa-en-fiducias-en-garantia-en-leasing-o-en-venta-de-porcentajes","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/impuesto-al-consumo-de-inmuebles-se-declara-se-causa-en-fiducias-en-garantia-en-leasing-o-en-venta-de-porcentajes\/","title":{"rendered":"\u00bfImpuesto al Consumo de Inmuebles se declara, se causa en fiducias en garant\u00eda, en leasing o en venta de porcentajes?"},"content":{"rendered":"<p>Mediante el concepto general 15398 del 12 de junio de 2019, la DIAN realiz\u00f3 algunas precisiones sobre la aplicaci\u00f3n del impuesto nacional al consumo de inmuebles, causado en la enajenaci\u00f3n de inmuebles por valor superior a 26.800 UVT ($918 millones para 2019). Destacamos las siguientes consideraciones de la entidad:<\/p>\n<ul>\n<li>&nbsp;El concepto de enajenaci\u00f3n debe ser entendido como la acci\u00f3n de pasar o a transmitir, a alguien y a cualquier t\u00edtulo, el dominio de un inmueble.<\/li>\n<li>En la fiducia en garant\u00eda no se causa el impuesto hasta tanto se cumpla la condici\u00f3n determinada en el contrato.<\/li>\n<li>El vendedor no tiene la obligaci\u00f3n de incluir en su declaraci\u00f3n del impuesto al consumo (formulario 310) lo correspondiente a este impuesto.<\/li>\n<li>En contratos de leasing se causa el impuesto cuando la opci\u00f3n de compra sea superior a 26.800 UVT, caso en el cual la base gravable del impuesto corresponder\u00e1 al valor de la opci\u00f3n de compra.<\/li>\n<li>El impuesto al consumo de inmuebles no constituye base para la determinaci\u00f3n de los gastos notariales, retenci\u00f3n en la fuente a t\u00edtulo de renta, impuesto de registro y derechos de registro, entre otros.<\/li>\n<li>Cuando el valor de enajenaci\u00f3n de un porcentaje de la participaci\u00f3n en un inmueble, supere las 26.800 UVT se causar\u00e1 el impuesto; si la&nbsp;venta del porcentaje es menor a dicho valor, no se causar\u00e1 el impuesto.<\/li>\n<\/ul>\n<p><em>Fuente: DIAN, Concepto 15398 del 12 de junio de 2019<\/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>Mediante el concepto general 15398 del 12 de junio de 2019, la DIAN realiz\u00f3 algunas precisiones sobre la aplicaci\u00f3n del impuesto nacional al consumo de inmuebles&#8230;<\/p>\n","protected":false},"featured_media":10577,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10576","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>\u00bfImpuesto al Consumo de Inmuebles se declara, se causa en fiducias en garant\u00eda, en leasing o en venta de porcentajes? 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