{"id":11415,"date":"2017-03-23T20:19:19","date_gmt":"2017-03-23T19:19:19","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/dian-precisa-aspectos-a-tener-en-cuenta-en-la-tributacion-de-las-personas-naturales\/"},"modified":"2017-03-23T20:19:19","modified_gmt":"2017-03-23T19:19:19","slug":"dian-precisa-aspectos-a-tener-en-cuenta-en-la-tributacion-de-las-personas-naturales","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/dian-precisa-aspectos-a-tener-en-cuenta-en-la-tributacion-de-las-personas-naturales\/","title":{"rendered":"DIAN precisa aspectos a tener en cuenta en la tributaci\u00f3n de las personas naturales."},"content":{"rendered":"<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">A partir de las modificaciones introducidas por la reforma tributaria de 2016, en relaci\u00f3n con la tributaci\u00f3n de las personas naturales, la DIAN precis\u00f3 que:<\/p>\n<ul>\n<li>En la c\u00e9dula de rentas no laborales, se pueden incluir las rentas que no clasifican expresamente en ninguna de las dem\u00e1s c\u00e9dulas, como por ejemplo las ventas en general y la enajenaci\u00f3n de activos fijos pose\u00eddos por menos de dos a\u00f1os.<\/li>\n<\/ul>\n<ul>\n<li>Los honorarios percibidos por las personas naturales que presten servicios y que contraten o vinculen por al menos 90 d\u00edas continuos o discontinuos, 2 o m\u00e1s trabajadores o contratistas asociados a la actividad, ser\u00e1n ingresos de la c\u00e9dula de rentas no laborales. Precis\u00f3 la DIAN que estos 90 d\u00edas se cuenta en el respectivo periodo gravable.<\/li>\n<\/ul>\n<p> La renta exenta del 25% de los ingresos, contenida en el numeral 10 del art\u00edculo 206 del Estatuto Tributario, solo se tiene en cuenta para la depuraci\u00f3n de la renta de la c\u00e9dula de rentas de trabajo. En la depuraci\u00f3n de la renta de la c\u00e9dula no laboral, del valor total de los ingresos de esta c\u00e9dula se restar\u00e1n los ingresos no constitutivos de renta, y los costos y gastos procedentes y debidamente soportados por el contribuyente.<\/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>A partir de las modificaciones introducidas por la reforma tributaria de 2016, en relaci\u00f3n con la tributaci\u00f3n de las personas naturales, la DIAN precis\u00f3 los siguientes par\u00e1metros.<\/p>\n","protected":false},"featured_media":11416,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11415","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DIAN precisa aspectos a tener en cuenta en la tributaci\u00f3n de las personas naturales. - Auren Colombia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/co\/blog\/dian-precisa-aspectos-a-tener-en-cuenta-en-la-tributacion-de-las-personas-naturales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DIAN precisa aspectos a tener en cuenta en la tributaci\u00f3n de las personas naturales. - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"A partir de las modificaciones introducidas por la reforma tributaria de 2016, en relaci\u00f3n con la tributaci\u00f3n de las personas naturales, la DIAN precis\u00f3 los siguientes par\u00e1metros.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/dian-precisa-aspectos-a-tener-en-cuenta-en-la-tributacion-de-las-personas-naturales\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Colombia\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2017\/03\/lupa-8-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"502\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@AurenColombia\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/auren.com\/co\/blog\/dian-precisa-aspectos-a-tener-en-cuenta-en-la-tributacion-de-las-personas-naturales\/\",\"url\":\"https:\/\/auren.com\/co\/blog\/dian-precisa-aspectos-a-tener-en-cuenta-en-la-tributacion-de-las-personas-naturales\/\",\"name\":\"DIAN precisa aspectos a tener en cuenta en la tributaci\u00f3n de las personas naturales. - 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