{"id":11172,"date":"2017-08-17T17:26:18","date_gmt":"2017-08-17T15:26:18","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/dian-explica-depuracion-de-la-base-gravable-de-retencion-en-la-fuente-frente-a-los-aportes-a-salud\/"},"modified":"2017-08-17T17:26:18","modified_gmt":"2017-08-17T15:26:18","slug":"dian-explica-depuracion-de-la-base-gravable-de-retencion-en-la-fuente-frente-a-los-aportes-a-salud","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/dian-explica-depuracion-de-la-base-gravable-de-retencion-en-la-fuente-frente-a-los-aportes-a-salud\/","title":{"rendered":"DIAN explica depuraci\u00f3n de la base gravable de retenci\u00f3n en la fuente frente a los aportes a salud"},"content":{"rendered":"<\/p>\n<p>La administraci\u00f3n tributaria preciso que la Ley 1819 de 2016 no modific\u00f3 el procedimiento 2 de retenci\u00f3n en la fuente, para ingresos salariales.   <\/p>\n<p>Destac\u00f3 la entidad que la norma dispone que la retenci\u00f3n se aplica a los pagos gravables, motivo por el cual, se\u00f1al\u00f3, la condici\u00f3n de ingresos no constitutivos de renta ni de ganancia ocasional de los aportes obligatorios de salud en la actualidad debe ser tenida en cuenta en el proceso de depuraci\u00f3n de la base del c\u00e1lculo de la retenci\u00f3n en la fuente contemplada en el art\u00edculo 388 del Estatuto Tributario, disposici\u00f3n modificada por el art\u00edculo 18 de la Ley 1819 de 2016.<\/p>\n<p>Concluy\u00f3 la DIAN que los aportes a salud no deben ser tenidos en cuenta para efectos del c\u00e1lculo en los que se tomen meses anteriores como el mes de diciembre de 2016, y deber\u00e1n excluirse de los ingresos gravados para efectos de realizar la respectiva operaci\u00f3n.<\/p>\n<p>Finaliz\u00f3 la entidad precisando que al tratarse de ingresos no constitutivos de renta, los aportes obligatorios de salud no deben tomarse como gravados dentro de los meses que se utilizan para aplicar la retenci\u00f3n en la fuente por salarios indicados para el procedimiento 2.<\/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 administraci\u00f3n tributaria preciso que la Ley 1819 de 2016 no modific\u00f3 el procedimiento 2 de retenci\u00f3n en la fuente, para ingresos salariales.<\/p>\n","protected":false},"featured_media":11173,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11172","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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