{"id":11643,"date":"2016-11-29T19:18:57","date_gmt":"2016-11-29T18:18:57","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/el-proyecto-de-reforma-tributaria-modificaria-las-tarifas-de-retencion-en-la-fuente-aplicable-por-pagos-al-exterior\/"},"modified":"2016-11-29T19:18:57","modified_gmt":"2016-11-29T18:18:57","slug":"el-proyecto-de-reforma-tributaria-modificaria-las-tarifas-de-retencion-en-la-fuente-aplicable-por-pagos-al-exterior","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/el-proyecto-de-reforma-tributaria-modificaria-las-tarifas-de-retencion-en-la-fuente-aplicable-por-pagos-al-exterior\/","title":{"rendered":"El proyecto de reforma tributaria modificar\u00eda las tarifas de retenci\u00f3n en la fuente aplicable por pagos al exterior."},"content":{"rendered":"<\/p>\n<p>A continuaci\u00f3n se presentan las principales modificaciones que planeta el proyecto de reforma tributaria, sobre las tarifas de retenci\u00f3n en la fuente a las que estar\u00edan sometidos los pagos al exterior, a personas o entidades no domiciliadas en el pa\u00eds.<\/p>\n<p>Tarifas que aumentar\u00edan:<\/p>\n<ul>\n<li>-Rendimientos financieros, originados en cr\u00e9ditos obtenidos en el exterior por t\u00e9rmino igual o superior a 1 a\u00f1o, o por concepto de intereses o costos financieros del canon de arrendamiento originados en contratos de leasing, la tarifa aumenta del 14% al 15%.<\/li>\n<li> <\/li>\n<li>-Los pagos por consultor\u00edas, servicios t\u00e9cnicos y de asistencia t\u00e9cnica, la tarifa pasar\u00eda del 10% al 15%.<\/li>\n<li> <\/li>\n<li>-Los pagos por concepto de servicios de transporte internacional tendr\u00edan un aumento en la tarifa del 3% al 5%.<\/li>\n<li> <\/li>\n<li>-La tarifa de retenci\u00f3n residual por pagos al exterior, pasar\u00eda del 14% al 15%.<\/li>\n<li> <\/li>\n<\/ul>\n<p>Tarifas que disminuir\u00edan:<\/p>\n<ul>\n<li>-Las tarifas para rentas y capital de trabajo, tales como comisiones, honorarios, regal\u00edas, y en general compensaciones por servicios personales, pasar\u00edan del 33% al 15%.<\/li>\n<li> <\/li>\n<li>-En la explotaci\u00f3n de pel\u00edculas cinematogr\u00e1ficas, la retenci\u00f3n se determinar\u00eda sobre el valor bruto del pago a una tarifa del 15%. Actualmente la tarifa efectiva corresponde al 19,8% (tarifa del 33% sobre una base del 60% del pago).<\/li>\n<li> <\/li>\n<li>-En la explotaci\u00f3n de programas para computador, la retenci\u00f3n se determinar\u00eda sobre el valor bruto del pago a una tarifa del 15%. Actualmente la tarifa efectiva corresponde al 26,4% (tarifa del 33% sobre una base del 80% del pago).<\/li>\n<li> <\/li>\n<\/ul>\n<p> Estas propuestas no modificar\u00edan las tarifas especiales contenidas en los acuerdos para evitar la doble imposici\u00f3n suscritos por Colombia.<\/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 continuaci\u00f3n se presentan las principales modificaciones que planeta el proyecto de reforma tributaria.<\/p>\n","protected":false},"featured_media":11644,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11643","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El proyecto de reforma tributaria modificar\u00eda las tarifas de retenci\u00f3n en la fuente aplicable por pagos al exterior. - 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\/el-proyecto-de-reforma-tributaria-modificaria-las-tarifas-de-retencion-en-la-fuente-aplicable-por-pagos-al-exterior\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El proyecto de reforma tributaria modificar\u00eda las tarifas de retenci\u00f3n en la fuente aplicable por pagos al exterior. - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"A continuaci\u00f3n se presentan las principales modificaciones que planeta el proyecto de reforma tributaria.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/el-proyecto-de-reforma-tributaria-modificaria-las-tarifas-de-retencion-en-la-fuente-aplicable-por-pagos-al-exterior\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Colombia\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2016\/11\/dinero-1-3-1.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\\\/el-proyecto-de-reforma-tributaria-modificaria-las-tarifas-de-retencion-en-la-fuente-aplicable-por-pagos-al-exterior\\\/\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/el-proyecto-de-reforma-tributaria-modificaria-las-tarifas-de-retencion-en-la-fuente-aplicable-por-pagos-al-exterior\\\/\",\"name\":\"El proyecto de reforma tributaria modificar\u00eda las tarifas de retenci\u00f3n en la fuente aplicable por pagos al exterior. - 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