{"id":11307,"date":"2017-05-26T13:28:18","date_gmt":"2017-05-26T11:28:18","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/fijada-la-tasa-de-interes-presunto-para-prestamos-entre-socios-y-sociedad-por-el-ano-gravable-2017\/"},"modified":"2017-05-26T13:28:18","modified_gmt":"2017-05-26T11:28:18","slug":"fijada-la-tasa-de-interes-presunto-para-prestamos-entre-socios-y-sociedad-por-el-ano-gravable-2017","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/fijada-la-tasa-de-interes-presunto-para-prestamos-entre-socios-y-sociedad-por-el-ano-gravable-2017\/","title":{"rendered":"Fijada la tasa de inter\u00e9s presunto para pr\u00e9stamos entre socios y sociedad por el a\u00f1o gravable 2017."},"content":{"rendered":"<p>Por&nbsp; el a\u00f1o gravable 2017, se presume de derecho que todo pr\u00e9stamo en dinero, cualquiera que sea su naturaleza o denominaci\u00f3n, que otorguen las sociedades a sus socios o accionistas, o estos a la sociedad, genera un rendimiento m\u00ednimo anual y proporcional al tiempo de posesi\u00f3n del 6.86%, de conformidad con lo se\u00f1alado en el art\u00edculo 35 del Estatuto Tributario (ET).   <\/p>\n<p>   Esta presunci\u00f3n no es aplicable a contribuyentes sometidos al r\u00e9gimen de precios de transferencia, por expresa disposici\u00f3n del art\u00edculo 260-8 del ET.<\/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>Por&nbsp; el a\u00f1o gravable 2017, se presume de derecho que todo pr\u00e9stamo en dinero, cualquiera que sea su naturaleza o denominaci\u00f3n, que otorguen las sociedades a sus socios o accionistas, [&hellip;]<\/p>\n","protected":false},"featured_media":11308,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11307","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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