{"id":10642,"date":"2019-04-03T14:55:53","date_gmt":"2019-04-03T12:55:53","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/cuando-el-locatario-esta-facultado-para-deducir-del-impuesto-de-renta-el-predial-de-un-inmueble-objeto-de-leasing\/"},"modified":"2019-04-03T14:55:53","modified_gmt":"2019-04-03T12:55:53","slug":"cuando-el-locatario-esta-facultado-para-deducir-del-impuesto-de-renta-el-predial-de-un-inmueble-objeto-de-leasing","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/cuando-el-locatario-esta-facultado-para-deducir-del-impuesto-de-renta-el-predial-de-un-inmueble-objeto-de-leasing\/","title":{"rendered":"\u00bfCu\u00e1ndo el locatario est\u00e1 facultado para deducir del impuesto de renta el predial de un inmueble objeto de leasing?"},"content":{"rendered":"<p>Reciente doctrina de la DIAN ha concluido que en el marco de un contrato de leasing financiero sobre bienes inmuebles, el arrendador o locatario est\u00e1 facultado para tomar como deducible en el impuesto sobre la renta, el valor pagado del impuesto predial del inmueble. Para ello, sostuvo la entidad que deben reunirse las siguientes condiciones:<\/p>\n<ul>\n<li>Que el impuesto predial pagado tenga relaci\u00f3n de causalidad con la actividad productora de renta del locatario;<\/li>\n<li>Que la deducci\u00f3n correspondiente al pago del impuesto predial se realice durante la vigencia del contrato;<\/li>\n<li>Que la deducci\u00f3n del impuesto predial no sea utilizada de manera simult\u00e1nea por el arrendador y el locatario.<\/li>\n<\/ul>\n<p>En este sentido, la entidad revoca la doctrina que hab\u00eda sostenido &nbsp;en el Concepto 286 de 2018, que imped\u00eda al locatario tomar la deducci\u00f3n del impuesto predial. Para amparar su nueva conclusi\u00f3n, la DIAN se\u00f1al\u00f3 que en el impuesto sobre la renta, la posesi\u00f3n se entiende como el aprovechamiento econ\u00f3mico de cualquier bien en beneficio del contribuyente, circunstancia que se le atribuye al locatario en el contrato de leasing financiero por ser quien utiliza el bien en su actividad productora de renta.<\/p>\n<p><em>Fuente: DIAN, Concepto 6465 del 14 de marzo 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>Reciente doctrina de la DIAN ha concluido que en el marco de un contrato de leasing financiero sobre bienes inmuebles, el arrendador o locatario est\u00e1 facultado&#8230;&nbsp;<\/p>\n","protected":false},"featured_media":10643,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10642","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\u00e1ndo el locatario est\u00e1 facultado para deducir del impuesto de renta el predial de un inmueble objeto de leasing? 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