{"id":11556,"date":"2017-01-26T21:54:29","date_gmt":"2017-01-26T20:54:29","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/jueces-deben-practicar-retencion-en-la-fuente-cuando-ordenen-el-pago\/"},"modified":"2017-01-26T21:54:29","modified_gmt":"2017-01-26T20:54:29","slug":"jueces-deben-practicar-retencion-en-la-fuente-cuando-ordenen-el-pago","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/jueces-deben-practicar-retencion-en-la-fuente-cuando-ordenen-el-pago\/","title":{"rendered":"Jueces deben practicar retenci\u00f3n en la fuente cuando ordenen el pago."},"content":{"rendered":"<p><del><br \/><\/del><\/p>\n<p><del><\/del>As\u00ed lo estableci\u00f3 la DIAN mediante concepto 32914 del primero 1 de diciembre de 2016, en virtual del cual concluy\u00f3 que en consideraci\u00f3n a las disposiciones en materia de retenci\u00f3n en la fuente, se puede establecer que el juez es quien efect\u00faa el pago sujeto a retenci\u00f3n y el que debe cumplir con el deber legal de practicar la retenci\u00f3n en la fuente.<\/p>\n<p style=\"text-align: justify;\">Adujo la entidad que hay lugar a la retenci\u00f3n cuando se efect\u00faa un pago por orden judicial, siendo el juzgado de conocimiento del asunto quien debe practicarla, en la medida en que tenga la calidad de agente de retenci\u00f3n y siempre que el pago constituya ingreso tributario para su beneficiario y no se encuentre exceptuado.<\/p>\n<p style=\"text-align: justify;\">Precis\u00f3 la entidad que cuando se constituye un dep\u00f3sito judicial como garant\u00eda del resultado de un proceso judicial, no se est\u00e1 en presencia de un pago a favor de un beneficiario y por lo mismo no procede la pr\u00e1ctica de retenci\u00f3n en la fuente.<\/p>\n<p> Importante tener en cuenta que los dep\u00f3sitos judiciales se efect\u00faan, entre otros, dentro de los procesos de restituci\u00f3n de bienes.<\/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>As\u00ed lo estableci\u00f3 la DIAN mediante concepto 32914 del primero 1 de diciembre de 2016, en virtual del cual concluy\u00f3 que en consideraci\u00f3n a las disposiciones en materia de retenci\u00f3n [&hellip;]<\/p>\n","protected":false},"featured_media":11557,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11556","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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