{"id":11412,"date":"2017-03-30T22:53:17","date_gmt":"2017-03-30T20:53:17","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/entidades-sin-animo-de-lucro-constituidas-a-partir-del-primero-de-enero-de-2017-son-contribuyentes-del-regimen-tributario-ordinario\/"},"modified":"2017-03-30T22:53:17","modified_gmt":"2017-03-30T20:53:17","slug":"entidades-sin-animo-de-lucro-constituidas-a-partir-del-primero-de-enero-de-2017-son-contribuyentes-del-regimen-tributario-ordinario","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/entidades-sin-animo-de-lucro-constituidas-a-partir-del-primero-de-enero-de-2017-son-contribuyentes-del-regimen-tributario-ordinario\/","title":{"rendered":"Entidades sin \u00e1nimo de lucro constituidas a partir del primero de enero de 2017 son contribuyentes del r\u00e9gimen tributario ordinario."},"content":{"rendered":"<p style=\"text-align: justify;\">Solo por excepci\u00f3n podr\u00edan las entidades sin \u00e1nimo de lucro (ESAL), constituidas a partir de 2017, ser del r\u00e9gimen tributario especial.<\/p>\n<p style=\"text-align: justify;\">Para ello, advirti\u00f3 la DIAN en reciente concepto, que falta reglamentaci\u00f3n por parte del Gobierno Nacional sobre diferentes aspectos de importancia para dar debida aplicaci\u00f3n a las modificaciones introducidas por la reforma tributaria de 2016 (ley 1819).<\/p>\n<p style=\"text-align: justify;\">As\u00ed, precis\u00f3 la entidad que deber\u00e1n las ESAL constituidas a partir de 2017 deber\u00e1n inscribirse en el RUT con la responsabilidad 5, correspondiente a contribuyente del impuesto sobre la renta del r\u00e9gimen general, y \u00fanicamente mediante comprobaci\u00f3n y aprobaci\u00f3n mediante acto administrativo, se podr\u00eda otorgar la calidad de contribuyente del r\u00e9gimen tributario especial.<\/p>\n<p style=\"text-align: justify;\">Puntualiz\u00f3 la administraci\u00f3n tributaria que las ESAL que a 31 de diciembre de 2016 se encontraban calificadas dentro del r\u00e9gimen tributario especial, responsabilidad 4 en el RUT, continuar\u00e1n con dicho r\u00e9gimen de tributaci\u00f3n y su permanencia en \u00e9l se condiciona al suministro de informaci\u00f3n que el gobierno establezca, aspecto que est\u00e1 pendiente por reglamentar. Frente a estas entidades, estableci\u00f3 la reforma tributaria, que la DIAN mediante acto administrativo motivado podr\u00e1 modificarles la calidad tributaria.<\/p>\n<p> Por \u00faltimo, destac\u00f3 la entidad que las donaciones que dan derecho a descuento tributario en el impuesto sobre la renta, son las realizadas \u00fanicamente a las ESAL calificadas dentro del r\u00e9gimen tributario especial.<\/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>Solo por excepci\u00f3n podr\u00edan las entidades sin \u00e1nimo de lucro (ESAL), constituidas a partir de 2017, ser del r\u00e9gimen tributario especial.<\/p>\n","protected":false},"featured_media":11413,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11412","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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