{"id":11112,"date":"2017-10-03T16:07:29","date_gmt":"2017-10-03T14:07:29","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/servicios-de-administrador-de-propiedad-horizontal-estan-sujetos-a-retencion-del-4\/"},"modified":"2017-10-03T16:07:29","modified_gmt":"2017-10-03T14:07:29","slug":"servicios-de-administrador-de-propiedad-horizontal-estan-sujetos-a-retencion-del-4","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/servicios-de-administrador-de-propiedad-horizontal-estan-sujetos-a-retencion-del-4\/","title":{"rendered":"Servicios de administrador de propiedad horizontal est\u00e1n sujetos a retenci\u00f3n del 4%"},"content":{"rendered":"<\/p>\n<p class=\"text-justify\">La Ley 675 de 2001, al regular el r\u00e9gimen de la propiedad horizontal, estableci\u00f3 que dentro de las funciones de un administrador de propiedad horizontal se encuentran las de convocar a las asambleas ordinarias o extraordinarias, cuidar las zonas comunes de la propiedad horizontal, expedir paz y salvo en caso de que sean solicitados, hacer efectivas las sanciones por el incumplimiento del reglamento de la propiedad, poner en conocimiento de los copropietarios las actas de asamblea, entre otras.   <\/p>\n<p class=\"text-justify\">Para la administraci\u00f3n tributaria, estas actividades encomendadas a los administradores de las propiedades horizontales, se circunscriben a temas que no requieren conocimientos t\u00e9cnicos especializados, por lo cual, concluy\u00f3 que no se encuentran en la categor\u00eda de honorarios sino que se trata de servicios.<\/p>\n<p class=\"text-justify\">En consecuencia, concluy\u00f3 la DIAN que la tarifa de retenci\u00f3n del impuesto sobre la renta corresponde al 4% sobre el respectivo pago o abono en cuenta.<\/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>La Ley 675 de 2001, al regular el r\u00e9gimen de la propiedad horizontal, estableci\u00f3 que dentro de las funciones de un administrador de propiedad horizontal se encuentran las de convocar a las asambleas ordinarias o extraordinarias, entre otras.<\/p>\n","protected":false},"featured_media":11113,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11112","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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