{"id":11154,"date":"2017-08-31T15:18:56","date_gmt":"2017-08-31T13:18:56","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/patrimonio-a-tener-en-cuenta-para-determinar-limite-de-perdidas-fiscales-compensables-en-casos-de-fusion-sera-el-denunciado-en-la-declaracion-de-renta\/"},"modified":"2017-08-31T15:18:56","modified_gmt":"2017-08-31T13:18:56","slug":"patrimonio-a-tener-en-cuenta-para-determinar-limite-de-perdidas-fiscales-compensables-en-casos-de-fusion-sera-el-denunciado-en-la-declaracion-de-renta","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/patrimonio-a-tener-en-cuenta-para-determinar-limite-de-perdidas-fiscales-compensables-en-casos-de-fusion-sera-el-denunciado-en-la-declaracion-de-renta\/","title":{"rendered":"Patrimonio a tener en cuenta para determinar l\u00edmite de p\u00e9rdidas fiscales compensables en casos de fusi\u00f3n, ser\u00e1 el denunciado en la declaraci\u00f3n de renta"},"content":{"rendered":"<\/p>\n<p>As\u00ed lo manifest\u00f3 la administraci\u00f3n tributaria aduciendo que esta es la conclusi\u00f3n obtenida luego de una interpretaci\u00f3n arm\u00f3nica de los art\u00edculos 147 y 319-3 y siguientes del Estatuto Tributario (ET).   <\/p>\n<p>En virtud del art\u00edculo 147 del ET, la sociedad absorbente o resultante de un proceso de fusi\u00f3n, puede compensar con las rentas l\u00edquidas ordinarias que obtenga, las p\u00e9rdidas fiscales sufridas por las sociedades fusionadas, hasta un l\u00edmite equivalente al porcentaje de participaci\u00f3n de los patrimonios de las sociedades fusionadas dentro del patrimonio de la sociedad absorbente o resultante.<\/p>\n<p>Para la DIAN, es el patrimonio denunciado en las respectivas declaraciones de renta de las sociedades intervinientes en el proceso de reorganizaci\u00f3n el que se\u00f1ala el l\u00edmite de las p\u00e9rdidas fiscales que pueden ser compensadas en los procesos de fusi\u00f3n.<\/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>As\u00ed lo manifest\u00f3 la administraci\u00f3n tributaria aduciendo que esta es la conclusi\u00f3n obtenida luego de una interpretaci\u00f3n arm\u00f3nica de los art\u00edculos 147 y 319-3 y siguientes del Estatuto Tributario (ET).<\/p>\n","protected":false},"featured_media":11155,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11154","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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