{"id":10639,"date":"2019-04-03T15:02:04","date_gmt":"2019-04-03T13:02:04","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/cuales-son-las-caracteristicas-del-iva\/"},"modified":"2019-04-03T15:02:04","modified_gmt":"2019-04-03T13:02:04","slug":"cuales-son-las-caracteristicas-del-iva","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/cuales-son-las-caracteristicas-del-iva\/","title":{"rendered":"\u00bfCu\u00e1les son las caracter\u00edsticas del IVA?"},"content":{"rendered":"<p>La DIAN se\u00f1al\u00f3 que las siguientes son las principales caracter\u00edsticas del impuesto sobre las ventas (IVA):<\/p>\n<ul>\n<li>&nbsp;Es de car\u00e1cter real, por cuanto recae sobre bienes y servicios sin consideraci\u00f3n alguna a la calidad de las personas que intervienen en la operaci\u00f3n;<\/li>\n<li>Es indirecto, toda vez que entre el contribuyente (persona que lo asume econ\u00f3micamente) y el acreedor (fisco), media un intermediario (responsable) quien es el encargado de cobrarlo y trasladarlo al fisco;<\/li>\n<li>Es un gravamen general, por cuanto por regla se causa el impuesto en todas las operaciones, y \u00fanicamente en los eventos expresamente dispuestos por la ley se excluye o except\u00faa su causaci\u00f3n.<\/li>\n<\/ul>\n<p>Considerando estas caracter\u00edsticas, sostuvo la entidad que frente a cuotas de sostenimiento y afiliaci\u00f3n, por expresa disposici\u00f3n normativa, se entienden como aportes de capital no sometidos al IVA, las cuotas de afiliaci\u00f3n y sostenimiento de los sindicatos, de las asociaciones gremiales, de las asociaciones de exalumnos, de padres de familia, de profesionales, pol\u00edticas y religiosas, de organizaciones de alcoh\u00f3licos an\u00f3nimos y\/o drogadictos, de las juntas de defensa civil, de las sociedades de mejoras p\u00fablicas, as\u00ed como las cuotas de administraci\u00f3n fijadas por las juntas de copropietarios administradoras de edificios organizados en propiedad horizontal o de condominios. En tal sentido, concluy\u00f3 la entidad que las cuotas de afiliaci\u00f3n no mencionadas en esta norma, generan IVA.<\/p>\n<p><em>Fuente: DIAN, Concepto 1452 del 15 de enero 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>La DIAN se\u00f1al\u00f3 que las siguientes son las principales caracter\u00edsticas del impuesto sobre las ventas (IVA)&#8230;<\/p>\n","protected":false},"featured_media":10640,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10639","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfCu\u00e1les son las caracter\u00edsticas del IVA? - Auren Colombia<\/title>\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\/cuales-son-las-caracteristicas-del-iva\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfCu\u00e1les son las caracter\u00edsticas del IVA? 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