{"id":10716,"date":"2019-01-03T19:28:21","date_gmt":"2019-01-03T18:28:21","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/formulario-150-para-presentar-declaracion-de-renta-por-cambio-de-la-titularidad-de-la-inversion-extranjera\/"},"modified":"2019-01-03T19:28:21","modified_gmt":"2019-01-03T18:28:21","slug":"formulario-150-para-presentar-declaracion-de-renta-por-cambio-de-la-titularidad-de-la-inversion-extranjera","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/formulario-150-para-presentar-declaracion-de-renta-por-cambio-de-la-titularidad-de-la-inversion-extranjera\/","title":{"rendered":"Formulario 150 para presentar declaraci\u00f3n de renta por cambio de la titularidad de la Inversi\u00f3n extranjera"},"content":{"rendered":"<p>Establece el art\u00edculo 326 del Estatuto Tributario (ET) que para autorizar el cambio de titular de una inversi\u00f3n extranjera, el banco central exigir\u00e1 que se haya acreditado ante la DIAN el pago de los impuestos correspondientes a la respectiva transacci\u00f3n, efectos para los cuales el titular de la inversi\u00f3n extranjera que realiza la transacci\u00f3n deber\u00e1 presentar y pagar la declaraci\u00f3n de renta por la respectiva operaci\u00f3n. &nbsp;&nbsp;<\/p>\n<p>En desarrollo de tal disposici\u00f3n, la DIAN mediante Resoluci\u00f3n 54 del 16 de noviembre de 2018 habilit\u00f3 el Formulario 150 para la presentaci\u00f3n de la declaraci\u00f3n de renta por cambio de titularidad para los inversionistas extranjeros, correspondiente al a\u00f1o 2019, el cual quedar\u00e1 disponible en los sistemas de la DIAN a partir del primero de enero de 2019, por lo que todas las cancelaciones o sustituciones de inversi\u00f3n extranjera que se realicen a partir de tal fecha deber\u00e1n presentarse en el nuevo formulario. <\/p>\n<\/p>\n<p>El inversionista titular de la inversi\u00f3n extranjera que realice la transacci\u00f3n o venta de su inversi\u00f3n, deber\u00e1 presentar la declaraci\u00f3n de renta por cambio de la titularidad de la inversi\u00f3n extranjera, a trav\u00e9s de los servicios inform\u00e1ticos electr\u00f3nicos de la DIAN, a\u00fan en el evento en que no se genere impuesto a cargo por la respectiva transacci\u00f3n, dentro del mes siguiente a la fecha de la transacci\u00f3n o venta. La declaraci\u00f3n podr\u00e1 ser presentada a trav\u00e9s del apoderado, agente o representante en Colombia del inversionista.<\/p>\n<p><font style=\"background-color: rgb(255, 255, 255);\"><em>Fuente:&nbsp;DIAN, Resoluci\u00f3n 54 del 16 de noviembre de 2018<\/em><\/font><\/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>Establece el art\u00edculo 326 del Estatuto Tributario (ET) que para autorizar el cambio de titular de una inversi\u00f3n extranjera, el banco central exigir\u00e1 que se haya acreditado ante la DIAN el pago de los impuestos correspondientes a la respectiva transacci\u00f3n&#8230;<\/p>\n","protected":false},"featured_media":10717,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10716","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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