{"id":11454,"date":"2017-03-10T15:52:07","date_gmt":"2017-03-10T14:52:07","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/dian-senala-que-beneficiarios-de-la-ley-1429-de-2010-estaran-sometidos-a-retencion-en-la-fuente\/"},"modified":"2017-03-10T15:52:07","modified_gmt":"2017-03-10T14:52:07","slug":"dian-senala-que-beneficiarios-de-la-ley-1429-de-2010-estaran-sometidos-a-retencion-en-la-fuente","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/dian-senala-que-beneficiarios-de-la-ley-1429-de-2010-estaran-sometidos-a-retencion-en-la-fuente\/","title":{"rendered":"DIAN se\u00f1ala que beneficiarios de la ley 1429 de 2010 estar\u00e1n sometidos a retenci\u00f3n en la fuente."},"content":{"rendered":"<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">El art\u00edculo 4 de la Ley 1429 de 2010 conten\u00eda tres beneficios para las peque\u00f1as empresas durante los 5 primeros a\u00f1os gravables a partir del inicio de su actividad econ\u00f3mica (10 a\u00f1os para las domiciliadas en los Departamentos de Amazonas, Guain\u00eda y Vaup\u00e9s): (i) el pago progresivo del impuesto sobre la renta; (ii) no eran sujetos de retenci\u00f3n en la fuente; (iii) no estaban sujetas al sistema de renta presuntiva.<\/p>\n<p style=\"text-align: justify;\">La reforma tributaria derog\u00f3 el referido art\u00edculo; en su lugar \u00fanicamente mantuvo la liquidaci\u00f3n progresiva del impuesto.<\/p>\n<p style=\"text-align: justify;\">Con ocasi\u00f3n a ello, la DIAN interpret\u00f3 que al haberse derogado el art\u00edculo 4 de la ley 1429, las empresas cobijadas por los mencionados beneficios, a partir del primero de enero de 2017 ser\u00e1n sujetas de retenci\u00f3n en la fuente y de la autorretenci\u00f3n a la cual hace referencia el Decreto 2201 de 2016.<\/p>\n<p style=\"text-align: justify;\">A su vez, concluy\u00f3 la DIAN que tambi\u00e9n ser\u00e1n objeto de renta presuntiva a partir del a\u00f1o gravable 2017.<\/p>\n<p> Esta conclusi\u00f3n generar\u00e1 en la pr\u00e1ctica una afectaci\u00f3n financiera para los beneficiarios de la ley 1429, quienes ver\u00e1n disminuida su caja mensual producto de la retenci\u00f3n; a su vez, generar\u00e1 tanto para contribuyentes como para la administraci\u00f3n tributaria, mayor carga administrativa producto de los m\u00faltiples saldos a favor que se generar\u00e1n en las declaraciones. Por \u00faltimo, el criterio de la DIAN podr\u00eda generar controversia judicial en la medida en que se discuta la ultractividad de la ley 1429 de 2010, al amparo de la seguridad jur\u00eddica y confianza leg\u00edtima de los contribuyentes.<\/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>El art\u00edculo 4 de la Ley 1429 de 2010 conten\u00eda tres beneficios para las peque\u00f1as empresas durante los 5 primeros a\u00f1os gravables a partir del inicio de su actividad econ\u00f3mica [&hellip;]<\/p>\n","protected":false},"featured_media":11455,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11454","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 se\u00f1ala que beneficiarios de la ley 1429 de 2010 estar\u00e1n sometidos a retenci\u00f3n en la fuente. - 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-senala-que-beneficiarios-de-la-ley-1429-de-2010-estaran-sometidos-a-retencion-en-la-fuente\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DIAN se\u00f1ala que beneficiarios de la ley 1429 de 2010 estar\u00e1n sometidos a retenci\u00f3n en la fuente. - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"El art\u00edculo 4 de la Ley 1429 de 2010 conten\u00eda tres beneficios para las peque\u00f1as empresas durante los 5 primeros a\u00f1os gravables a partir del inicio de su actividad econ\u00f3mica [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/dian-senala-que-beneficiarios-de-la-ley-1429-de-2010-estaran-sometidos-a-retencion-en-la-fuente\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Colombia\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2017\/03\/dinero-1-13-1.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-senala-que-beneficiarios-de-la-ley-1429-de-2010-estaran-sometidos-a-retencion-en-la-fuente\/\",\"url\":\"https:\/\/auren.com\/co\/blog\/dian-senala-que-beneficiarios-de-la-ley-1429-de-2010-estaran-sometidos-a-retencion-en-la-fuente\/\",\"name\":\"DIAN se\u00f1ala que beneficiarios de la ley 1429 de 2010 estar\u00e1n sometidos a retenci\u00f3n en la fuente. - 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