{"id":10603,"date":"2019-06-04T14:08:56","date_gmt":"2019-06-04T12:08:56","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/exoneracion-de-aportes-a-seguridad-social-y-parafiscales-cobija-a-las-cooperativas\/"},"modified":"2019-06-04T14:08:56","modified_gmt":"2019-06-04T12:08:56","slug":"exoneracion-de-aportes-a-seguridad-social-y-parafiscales-cobija-a-las-cooperativas","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/exoneracion-de-aportes-a-seguridad-social-y-parafiscales-cobija-a-las-cooperativas\/","title":{"rendered":"\u00bfExoneraci\u00f3n de aportes a seguridad social y parafiscales cobija a las Cooperativas?"},"content":{"rendered":"<p>El art\u00edculo 114-1 del Estatuto Tributario (ET) establece que estar\u00e1n exoneradas del pago de aportes parafiscales a favor del SENA, ICBF y cotizaciones al R\u00e9gimen Contributivo de Salud, las sociedades y personas jur\u00eddicas contribuyentes declarantes del impuesto de renta, por trabajadores que devenguen menos de diez salarios m\u00ednimos mensuales legales vigentes.<\/p>\n<p>Desde su creaci\u00f3n, esta exoneraci\u00f3n no era aplicable para entidades pertenecientes al r\u00e9gimen tributario especial del impuesto sobre la renta, dentro de las cuales se encuentran las cooperativas. La ley de financiamiento estableci\u00f3 que las entidades que deben realizar el proceso de calificaci\u00f3n para ser admitidas como contribuyentes del r\u00e9gimen tributario especial, estar\u00e1n obligadas a realizar los aportes antes referidos.<\/p>\n<p>Lo anterior gener\u00f3 incertidumbre sobre la aplicaci\u00f3n de la exoneraci\u00f3n de aportes por parte de las cooperativas y dem\u00e1s entidades previstas en la legislaci\u00f3n cooperativa, considerando que no requieren surtir el proceso de calificaci\u00f3n ante la DIAN para pertenecer al r\u00e9gimen tributario especial. Ante esta duda, la UGPP hab\u00eda tomado partido se\u00f1alando que las cooperativas no estaban exoneradas del pago de los aportes (Concepto del 27 de marzo de 2019).<\/p>\n<\/p>\n<p>La reciente Ley 1955 de 2019 aclar\u00f3 dicha discusi\u00f3n al adicionar el referido art\u00edculo 114-1 del ET, en el sentido de indicar que las cooperativas y dem\u00e1s entidades previstas en la legislaci\u00f3n cooperativa conservan el derecho a la exoneraci\u00f3n de los aportes parafiscales a favor del SENA, ICBF y cotizaciones al R\u00e9gimen Contributivo de Salud.<\/p>\n<p><em>Fuente: Ley 1955 del 25 de mayo de 2019<\/em><\/p>\n<\/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>El art\u00edculo 114-1 del Estatuto Tributario (ET) establece que estar\u00e1n exoneradas del pago de aportes parafiscales a favor del SENA, ICBF y cotizaciones al R\u00e9gimen Contributivo de Salud, las sociedades y personas jur\u00eddicas&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10603","blog","type-blog","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfExoneraci\u00f3n de aportes a seguridad social y parafiscales cobija a las Cooperativas? 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