{"id":8603,"date":"2022-06-15T09:18:31","date_gmt":"2022-06-15T07:18:31","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/regimen-simple-de-tributacion\/"},"modified":"2022-06-15T09:18:31","modified_gmt":"2022-06-15T07:18:31","slug":"regimen-simple-de-tributacion","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/regimen-simple-de-tributacion\/","title":{"rendered":"R\u00e9gimen simple de Tributaci\u00f3n"},"content":{"rendered":"<p>Producto de la ley anti tr\u00e1mite y en pro de descongestionar tramites y de acuerdo al&nbsp;<a href=\"https:\/\/estatuto.co\/?e=29#:~:text=A%20partir%20del%201%20de%20enero%20de%202020%2C%20todos%20los,hayan%20acogido%20al%20r%C3%A9gimen%20SIMPLE.\" target=\"_blank\" rel=\"noreferrer noopener\">art\u00edculo 907 del Estatuto Tributario<\/a> Colombiano, los impuestos que se pueden unificar este modelo de tributaci\u00f3n son:<\/p>\n<ul>\n<li>El impuesto nacional al consumo.<\/li>\n<li>El impuesto sobre la renta.<\/li>\n<li>El impuesto de industria y comercio&nbsp;consolidado; \u201cde conformidad con las tarifas determinadas por los consejos municipales y distritales, seg\u00fan las leyes vigentes. Las tarifas del impuesto de industria y comercio consolidado se entienden integradas o incorporadas a la tarifa SIMPLE consolidada, que constituye un mecanismo para la facilitaci\u00f3n del recaudo de este impuesto\u201d.&nbsp;<\/li>\n<\/ul>\n<p>Con lo anterior y dependiendo las caracter\u00edsticas de la Sociedad, estas pueden optar por cambiar al r\u00e9gimen de tributaci\u00f3n SIMPLE, recuerde que debe realizar la evaluaci\u00f3n de la sociedad y cumplir con los pasos que fija la DIAN (<a href=\"https:\/\/www.dian.gov.co\/tramitesservicios\/tramites-y%20servicios\/tributarios\/Paginas\/RUT.aspx\">https:\/\/www.dian.gov.co\/tramitesservicios\/tramites-y servicios\/tributarios\/Paginas\/RUT.aspx<\/a>), donde se debe definir el tipo de inscripci\u00f3n, seleccionar el tipo de Persona Natural, diligenciar los datos de identificaci\u00f3n, e ingresar los datos, continuado con el proceso para aplicar a este beneficio. Recuerde validar el cumplimiento de requisitos que est\u00e1n el<a href=\"https:\/\/estatuto.co\/?e=31\" target=\"_blank\" rel=\"noreferrer noopener\">&nbsp;art\u00edculo&nbsp;905 del Estatuto tributario<\/a>, para ser sujetos pasivos del SIMPLE las personas naturales o jur\u00eddicas.<\/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>Producto de la ley anti tr\u00e1mite y en pro de descongestionar tramites y de acuerdo al&nbsp;art\u00edculo 907 del Estatuto Tributario Colombiano, los impuestos que se pueden unificar este modelo de [&hellip;]<\/p>\n","protected":false},"featured_media":8604,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-8603","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>R\u00e9gimen simple de Tributaci\u00f3n - 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