{"id":11463,"date":"2017-03-06T19:16:48","date_gmt":"2017-03-06T18:16:48","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/pensiones-continuan-exentas-retencion-en-la-fuente-no-aplica-sobre-dichos-pagos\/"},"modified":"2017-03-06T19:16:48","modified_gmt":"2017-03-06T18:16:48","slug":"pensiones-continuan-exentas-retencion-en-la-fuente-no-aplica-sobre-dichos-pagos","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/pensiones-continuan-exentas-retencion-en-la-fuente-no-aplica-sobre-dichos-pagos\/","title":{"rendered":"Pensiones contin\u00faan exentas; retenci\u00f3n en la fuente no aplica sobre dichos pagos."},"content":{"rendered":"<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">La DIAN se\u00f1al\u00f3 que si bien el art\u00edculo 17 de la Ley 1819 de 2016, que modific\u00f3 el art\u00edculo 383 del Estatuto Tributario, establece la retenci\u00f3n en la fuente aplicable a pagos originados en la relaci\u00f3n laboral, legal y reglamentaria, y los pagos recibidos por concepto de pensiones de jubilaci\u00f3n, invalidez, vejez, de sobrevivientes y sobre riesgos laborales, tal retenci\u00f3n en la fuente ser\u00e1 aplicable de conformidad con lo establecido en el art\u00edculo 206 del ET, norma que mantuvo en 1.000 UVT ($31.859.000 para 2017), la exenci\u00f3n mensual de las pensiones.<\/p>\n<p> Adicionalmente, adujo la DIAN que el par\u00e1grafo 4 del mismo art\u00edculo 383 del ET dispuso expresamente que la retenci\u00f3n en la fuente en \u00e9l contenida, no ser\u00e1 aplicable a los pagos recibidos por concepto de pensiones de jubilaci\u00f3n, invalidez, vejez, de sobrevivientes y sobre riesgos laborales, que correspondan a rentas exentas, en los t\u00e9rminos del ya referido art\u00edculo 206 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>La DIAN se\u00f1al\u00f3 que si bien el art\u00edculo 17 de la Ley 1819 de 2016, que modific\u00f3 el art\u00edculo 383 del Estatuto Tributario, establece la retenci\u00f3n en la fuente aplicable [&hellip;]<\/p>\n","protected":false},"featured_media":11464,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11463","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>Pensiones contin\u00faan exentas; 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