{"id":10764,"date":"2018-11-27T16:47:04","date_gmt":"2018-11-27T15:47:04","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/dian-analizo-si-cajas-de-compensacion-estan-exoneradas-de-realizar-aportes-a-la-seguridad-social\/"},"modified":"2018-11-27T16:47:04","modified_gmt":"2018-11-27T15:47:04","slug":"dian-analizo-si-cajas-de-compensacion-estan-exoneradas-de-realizar-aportes-a-la-seguridad-social","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/dian-analizo-si-cajas-de-compensacion-estan-exoneradas-de-realizar-aportes-a-la-seguridad-social\/","title":{"rendered":"DIAN analiz\u00f3 si Cajas de Compensaci\u00f3n est\u00e1n exoneradas de realizar aportes a la seguridad social"},"content":{"rendered":"<\/p>\n<p class=\"text-justify\">El art\u00edculo 114-1 del Estatuto Tributario (ET) dispone que est\u00e1n exoneradas del pago de los aportes parafiscales a favor del SENA, ICBF y cotizaciones al R\u00e9gimen Contributivo de Salud, las sociedades, personas jur\u00eddicas y asimiladas contribuyentes declarantes del impuesto sobre la renta, respecto de trabajadores que devenguen, individualmente considerados, menos de 10 salarios m\u00ednimos mensuales legales vigentes.   <\/p>\n<p class=\"text-justify\">&nbsp;   <\/p>\n<p class=\"text-justify\">Por su parte, el art\u00edculo 19-2 del ET establece que las cajas de compensaci\u00f3n ser\u00e1n contribuyentes del impuesto sobre la renta respecto a los ingresos generados en actividades industriales, comerciales y en actividades financieras distintas a la inversi\u00f3n de su patrimonio, diferentes a las relacionadas con sus actividades meritorias.   <\/p>\n<p class=\"text-justify\">&nbsp;   <\/p>\n<p class=\"text-justify\">Al analizar la responsabilidad tributaria de estas entidades, la DIAN sostuvo que por definici\u00f3n legal, las cajas de compensaci\u00f3n son personas jur\u00eddicas de derecho privado sin \u00e1nimo de lucro, organizadas como corporaciones en la forma prevista en el C\u00f3digo Civil, que cumplen funciones de seguridad social y se encuentran sometidas al control y vigilancia estatal a trav\u00e9s de la Superintendencia de Subsidio Familiar, no siendo entidades que ejercen funciones p\u00fablicas sino que desarrollan una funci\u00f3n social y que por regla general no son contribuyentes del impuesto sobre la renta, salvo que la entidad realice actividades comerciales, industriales o financieras, caso en el cual ser\u00e1n contribuyentes del r\u00e9gimen ordinario de este impuesto.   <\/p>\n<p class=\"text-justify\">&nbsp;   A su vez, sostuvo la DIAN que la exoneraci\u00f3n de pago de aportes parafiscales no le es aplicable a las Cajas de Compensaci\u00f3n Familiar, ni a las que desarrollan exclusivamente actividades meritorias, ni para las que desarrollan actividades industriales, comerciales y financieras distintas a la inversi\u00f3n de su patrimonio, por as\u00ed disponerlo el Decreto 1625 de 2016, resaltando la presunci\u00f3n de legalidad de la que goza tal norma, aduciendo que en materia tributaria los tratamientos exceptivos son de interpretaci\u00f3n restrictiva y se concretan a lo expresamente se\u00f1alado en la ley.<\/p>\n<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p>&nbsp; Fuente: DIAN,   Concepto 20610 del 8 de agosto de 2018      <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 art\u00edculo 114-1 del Estatuto Tributario (ET) dispone que est\u00e1n exoneradas del pago de los aportes parafiscales a favor del SENA, ICBF y cotizaciones al R\u00e9gimen Contributivo de Salud&#8230;<\/p>\n","protected":false},"featured_media":10765,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10764","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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