{"id":10707,"date":"2019-02-13T15:17:41","date_gmt":"2019-02-13T14:17:41","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/"},"modified":"2019-02-13T15:17:41","modified_gmt":"2019-02-13T14:17:41","slug":"contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/","title":{"rendered":"Contratista independiente debe demostrar el pago de la seguridad social para disminuir tal valor de la retenci\u00f3n en la fuente"},"content":{"rendered":"<p>El Decreto 1273 de 2018 introdujo algunos cambios en relaci\u00f3n con la forma de pagar los aportes a la seguridad social a cargo de los contratistas independientes. Principalmente, estableci\u00f3 que (1) a partir de octubre de 2018 el pago se realizar\u00e1 mes vencido, y (2) que a partir de junio de 2019 aplicar\u00e1 retenci\u00f3n de estos aportes a cargo de los contratantes.   <\/p>\n<p>Para la DIAN dichos cambios no modifican la depuraci\u00f3n de la base de retenci\u00f3n en la fuente del impuesto sobre la renta, pues en palabras de la entidad, para que disminuya la base de retenci\u00f3n por concepto de los aportes a la seguridad social, el trabajador independiente debe probar que el pago se haya realizado efectivamente, aduciendo que solo el comprobante de pago es el documento que permite restar la base de retenci\u00f3n en la fuente por este concepto.&nbsp;<\/p>\n<p>&nbsp;La doctrina anterior tendr\u00e1 aplicaci\u00f3n hasta mayo de 2019, considerando que a partir de junio de 2019 empezar\u00e1 a regir la retenci\u00f3n de los aportes a la seguridad social a cargo de los contratantes.&nbsp;<\/p>\n<p><em>Fuente:&nbsp;DIAN, Concepto 2 1179 del 10 de enero 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 Decreto 1273 de 2018 introdujo algunos cambios en relaci\u00f3n con la forma de pagar los aportes a la seguridad social a cargo de los contratistas independientes&#8230;<\/p>\n","protected":false},"featured_media":10708,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10707","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>Contratista independiente debe demostrar el pago de la seguridad social para disminuir tal valor de la retenci\u00f3n en la fuente - 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\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contratista independiente debe demostrar el pago de la seguridad social para disminuir tal valor de la retenci\u00f3n en la fuente - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"El Decreto 1273 de 2018 introdujo algunos cambios en relaci\u00f3n con la forma de pagar los aportes a la seguridad social a cargo de los contratistas independientes&#8230;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Colombia\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/02\/retenciones-a-las-exporatciones-de-servicios.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"666\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@AurenColombia\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\\\/\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\\\/\",\"name\":\"Contratista independiente debe demostrar el pago de la seguridad social para disminuir tal valor de la retenci\u00f3n en la fuente - Auren Colombia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2019\\\/02\\\/retenciones-a-las-exporatciones-de-servicios.jpg\",\"datePublished\":\"2019-02-13T14:17:41+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\\\/#primaryimage\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2019\\\/02\\\/retenciones-a-las-exporatciones-de-servicios.jpg\",\"contentUrl\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2019\\\/02\\\/retenciones-a-las-exporatciones-de-servicios.jpg\",\"width\":1000,\"height\":666},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/auren.com\\\/co\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Contratista independiente debe demostrar el pago de la seguridad social para disminuir tal valor de la retenci\u00f3n en la fuente\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#website\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/\",\"name\":\"Auren Colombia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/auren.com\\\/co\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#organization\",\"name\":\"Auren Colombia\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/cropped-cropped-favicon-Auren.png\",\"contentUrl\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/cropped-cropped-favicon-Auren.png\",\"width\":512,\"height\":512,\"caption\":\"Auren Colombia\"},\"image\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/AurenColombia\",\"https:\\\/\\\/www.instagram.com\\\/aurencolombia\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCRYoGRMR_k4oVWesdErApmA\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/auren-colombia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Contratista independiente debe demostrar el pago de la seguridad social para disminuir tal valor de la retenci\u00f3n en la fuente - Auren Colombia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/","og_locale":"es_ES","og_type":"article","og_title":"Contratista independiente debe demostrar el pago de la seguridad social para disminuir tal valor de la retenci\u00f3n en la fuente - Auren Colombia","og_description":"El Decreto 1273 de 2018 introdujo algunos cambios en relaci\u00f3n con la forma de pagar los aportes a la seguridad social a cargo de los contratistas independientes&#8230;","og_url":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/","og_site_name":"Auren Colombia","og_image":[{"width":1000,"height":666,"url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/02\/retenciones-a-las-exporatciones-de-servicios.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@AurenColombia","twitter_misc":{"Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/","url":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/","name":"Contratista independiente debe demostrar el pago de la seguridad social para disminuir tal valor de la retenci\u00f3n en la fuente - Auren Colombia","isPartOf":{"@id":"https:\/\/auren.com\/co\/#website"},"primaryImageOfPage":{"@id":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/#primaryimage"},"image":{"@id":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/#primaryimage"},"thumbnailUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/02\/retenciones-a-las-exporatciones-de-servicios.jpg","datePublished":"2019-02-13T14:17:41+00:00","breadcrumb":{"@id":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/#primaryimage","url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/02\/retenciones-a-las-exporatciones-de-servicios.jpg","contentUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/02\/retenciones-a-las-exporatciones-de-servicios.jpg","width":1000,"height":666},{"@type":"BreadcrumbList","@id":"https:\/\/auren.com\/co\/blog\/contratista-independiente-debe-demostrar-el-pago-de-la-seguridad-social-para-disminuir-tal-valor-de-la-retencion-en-la-fuente\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/auren.com\/co\/"},{"@type":"ListItem","position":2,"name":"Contratista independiente debe demostrar el pago de la seguridad social para disminuir tal valor de la retenci\u00f3n en la fuente"}]},{"@type":"WebSite","@id":"https:\/\/auren.com\/co\/#website","url":"https:\/\/auren.com\/co\/","name":"Auren Colombia","description":"","publisher":{"@id":"https:\/\/auren.com\/co\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/auren.com\/co\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/auren.com\/co\/#organization","name":"Auren Colombia","url":"https:\/\/auren.com\/co\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/","url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","contentUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","width":512,"height":512,"caption":"Auren Colombia"},"image":{"@id":"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/AurenColombia","https:\/\/www.instagram.com\/aurencolombia\/","https:\/\/www.youtube.com\/channel\/UCRYoGRMR_k4oVWesdErApmA","https:\/\/www.linkedin.com\/company\/auren-colombia"]}]}},"_links":{"self":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog\/10707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/types\/blog"}],"version-history":[{"count":0,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog\/10707\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media\/10708"}],"wp:attachment":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media?parent=10707"}],"wp:term":[{"taxonomy":"blog-category","embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog-category?post=10707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}