{"id":10691,"date":"2019-02-27T14:31:17","date_gmt":"2019-02-27T13:31:17","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/la-venta-de-bonos-en-almacenes-para-adquirir-bienes-o-servicios-causa-iva\/"},"modified":"2019-02-27T14:31:17","modified_gmt":"2019-02-27T13:31:17","slug":"la-venta-de-bonos-en-almacenes-para-adquirir-bienes-o-servicios-causa-iva","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/la-venta-de-bonos-en-almacenes-para-adquirir-bienes-o-servicios-causa-iva\/","title":{"rendered":"\u00bfLa venta de bonos en almacenes, para adquirir bienes o servicios, causa IVA?"},"content":{"rendered":"<\/p>\n<p>Al ser consultada la DIAN sobre las implicaciones que en materia del IVA se derivan por la venta de bonos que se realizan en almacenes, los cuales pueden ser redimidos por bienes o servicios, la entidad se\u00f1al\u00f3 que: <\/p>\n<ul>\n<li class=\"text-justify\">La venta del bono no genera IVA por cuanto no corresponde a un hecho generador de este impuesto. Dicha operaci\u00f3n corresponde a la venta de un derecho contenido en un bono. Hablando de la venta&nbsp;o cesi\u00f3n de derechos, \u00fanicamente causa IVA las operaciones asociados sobre activos intangibles asociados con la propiedad industrial.<\/li>\n<li class=\"text-justify\">Cuando el titular del bono dispone de \u00e9l, adquiriendo los bienes o servicios que dicho bono representa, se causar\u00eda el IVA, porque en tal evento ocurre el hecho generador del gravamen: la venta de bienes o prestaci\u00f3n de servicios, salvo que los bienes o servicios adquiridos con el bono se encuentren exentos, excluidos o no gravados con el IVA. <\/li>\n<li>Se\u00f1al\u00f3 la entidad que si en la operaci\u00f3n analizada se paga una comisi\u00f3n por la venta de los bonos, tal comisi\u00f3n generar\u00eda IVA por cuanto proviene de la prestaci\u00f3n de un servicio. <\/li>\n<li class=\"text-justify\">Finalmente, aprovech\u00f3 la entidad para reiterar que las personas naturales o jur\u00eddicas declaradas por ley exoneradas del pago de un impuesto, por ese solo hecho no est\u00e1n exoneradas del IVA, por lo cual se\u00f1al\u00f3 que no existe exclusi\u00f3n del IVA por pertenecer al r\u00e9gimen especial del impuesto sobre la renta.<\/li>\n<\/ul>\n<p><em>Fuente: DIAN, Concepto 1702 del 17 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>Al ser consultada la DIAN sobre las implicaciones que en materia del IVA se derivan por la venta de bonos que se realizan en almacenes, los cuales pueden ser redimidos por bienes o servicios, la entidad se\u00f1al\u00f3 que:<\/p>\n","protected":false},"featured_media":10692,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10691","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>\u00bfLa venta de bonos en almacenes, para adquirir bienes o servicios, causa IVA? 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