{"id":10974,"date":"2018-01-31T20:50:17","date_gmt":"2018-01-31T19:50:17","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/"},"modified":"2018-01-31T20:50:17","modified_gmt":"2018-01-31T19:50:17","slug":"registro-bajo-niif-del-contrato-de-comodato","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/","title":{"rendered":"Registro bajo NIIF del contrato de comodato"},"content":{"rendered":"<\/p>\n<p>Para el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica los siguientes son los aspectos a tener en cuenta para el registro bajo NIIF de un contrato de comodato, contrato tambi\u00e9n conocido como pr\u00e9stamo de uso, en el cual una parte entrega a la otra gratuitamente un bien, para que haga uso de \u00e9l, y con la obligaci\u00f3n de restituirlo despu\u00e9s de terminar el uso:   <\/p>\n<p>&nbsp;   <\/p>\n<ul>\n<li>Si en el contrato se transfiri\u00f3 el control sobre el activo, el cual implica acceso a riesgos y beneficios principales del activo;   <\/li>\n<li>Si la transferencia de bienes tiene relaci\u00f3n con un contrato de concesi\u00f3n o administraci\u00f3n;   <\/li>\n<li>Si los bienes se transfieren a t\u00edtulo gratuito o existe alg\u00fan tipo de compensaci\u00f3n diferido en el tiempo;   <\/li>\n<li>Si el per\u00edodo del contrato cubre la mayor parte de la vida \u00fatil;   <\/li>\n<li>Si existen condiciones de operaci\u00f3n que restrinjan el uso del activo;   <\/li>\n<li>Si la entidad est\u00e1 obligada a transferir una parte de los ingresos derivados del uso del activo o realizar pagos peri\u00f3dicos;   <\/li>\n<li>Si se cumplen los criterios para su reconocimiento como activo, esto es, si obedece a un recurso controlado con potencial de beneficios econ\u00f3micos y medici\u00f3n fiable del valor.   <\/li>\n<\/ul>\n<p>&nbsp;   <\/p>\n<p class=\"text-justify\">En virtud de lo anterior, concluy\u00f3 la entidad que si en un contrato de comodato se transfieren sustancialmente los riesgos y beneficios, y hay contraprestaci\u00f3n econ\u00f3mica, la operaci\u00f3n se registrar\u00e1 como un arrendamiento financiero; en caso contrario, como un arrendamiento operativo. Precis\u00f3 la entidad que si no hay contraprestaci\u00f3n alguna, puede tratarse de un ingreso por subvenciones, un ingreso operacional o aporte adicional al patrimonio, dependiendo de las caracter\u00edsticas de la transacci\u00f3n.<\/p>\n<p class=\"text-justify\">&nbsp;Importante tener en cuenta que en materia tributaria, el art\u00edculo 28-1 del Estatuto Tributario dispone que para efectos del impuesto sobre la renta, los comodatos que impliquen para el comodatario obligaciones adicionales a la de recibir y restituir el bien recibido, tales como adquirir insumos, pactos de exclusividad en mantenimiento u operaci\u00f3n, quedan sujetos a la obligaci\u00f3n de distribuir proporcionalmente el ingreso de los diferentes bienes o servicios comprometidos.<\/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>Para el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica los siguientes son los aspectos a tener en cuenta para el registro bajo NIIF de un contrato de comodato&#8230;<\/p>\n","protected":false},"featured_media":10975,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10974","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>Registro bajo NIIF del contrato de comodato - 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\/registro-bajo-niif-del-contrato-de-comodato\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Registro bajo NIIF del contrato de comodato - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"Para el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica los siguientes son los aspectos a tener en cuenta para el registro bajo NIIF de un contrato de comodato&#8230;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Colombia\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2018\/01\/check-19-3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"502\" \/>\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=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/registro-bajo-niif-del-contrato-de-comodato\\\/\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/registro-bajo-niif-del-contrato-de-comodato\\\/\",\"name\":\"Registro bajo NIIF del contrato de comodato - Auren Colombia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/registro-bajo-niif-del-contrato-de-comodato\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/registro-bajo-niif-del-contrato-de-comodato\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2018\\\/01\\\/check-19-3.jpg\",\"datePublished\":\"2018-01-31T19:50:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/registro-bajo-niif-del-contrato-de-comodato\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/registro-bajo-niif-del-contrato-de-comodato\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/registro-bajo-niif-del-contrato-de-comodato\\\/#primaryimage\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2018\\\/01\\\/check-19-3.jpg\",\"contentUrl\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2018\\\/01\\\/check-19-3.jpg\",\"width\":1000,\"height\":502},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/registro-bajo-niif-del-contrato-de-comodato\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/auren.com\\\/co\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Registro bajo NIIF del contrato de comodato\"}]},{\"@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":"Registro bajo NIIF del contrato de comodato - 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\/registro-bajo-niif-del-contrato-de-comodato\/","og_locale":"es_ES","og_type":"article","og_title":"Registro bajo NIIF del contrato de comodato - Auren Colombia","og_description":"Para el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica los siguientes son los aspectos a tener en cuenta para el registro bajo NIIF de un contrato de comodato&#8230;","og_url":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/","og_site_name":"Auren Colombia","og_image":[{"width":1000,"height":502,"url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2018\/01\/check-19-3.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@AurenColombia","twitter_misc":{"Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/","url":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/","name":"Registro bajo NIIF del contrato de comodato - Auren Colombia","isPartOf":{"@id":"https:\/\/auren.com\/co\/#website"},"primaryImageOfPage":{"@id":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/#primaryimage"},"image":{"@id":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/#primaryimage"},"thumbnailUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2018\/01\/check-19-3.jpg","datePublished":"2018-01-31T19:50:17+00:00","breadcrumb":{"@id":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/#primaryimage","url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2018\/01\/check-19-3.jpg","contentUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2018\/01\/check-19-3.jpg","width":1000,"height":502},{"@type":"BreadcrumbList","@id":"https:\/\/auren.com\/co\/blog\/registro-bajo-niif-del-contrato-de-comodato\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/auren.com\/co\/"},{"@type":"ListItem","position":2,"name":"Registro bajo NIIF del contrato de comodato"}]},{"@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\/10974","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\/10974\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media\/10975"}],"wp:attachment":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media?parent=10974"}],"wp:term":[{"taxonomy":"blog-category","embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog-category?post=10974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}