{"id":8901,"date":"2021-09-15T08:59:21","date_gmt":"2021-09-15T06:59:21","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/informacion-exogena-en-propiedades-horizontales\/"},"modified":"2021-09-15T08:59:21","modified_gmt":"2021-09-15T06:59:21","slug":"informacion-exogena-en-propiedades-horizontales","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/informacion-exogena-en-propiedades-horizontales\/","title":{"rendered":"Informaci\u00f3n ex\u00f3gena en propiedades horizontales"},"content":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales, mediante Concepto 930 (906177) del 28 de junio de 2021, se manifest\u00f3 acerca de la obligaci\u00f3n que tienen las propiedades horizontales de suministrar informaci\u00f3n ex\u00f3gena a la autoridad tributaria.<\/p>\n<p>En primera medida, seg\u00fan el art\u00edculo 4 de la Ley de Propiedad Horizontal (Ley 675 de 2001), nace una persona jur\u00eddica una vez se registre la escritura p\u00fablica que somete al edificio o conjunto al r\u00e9gimen de propiedad horizontal en la Oficina de Registro de Instrumentos P\u00fablicos. En ese contexto, surgen inquietudes acerca de las normas de tributaci\u00f3n de esta persona jur\u00eddica y sus obligaciones frente a las autoridades tributarias.<\/p>\n<p>Seg\u00fan el literal e) del art\u00edculo primero de la Resoluci\u00f3n 0070 del 2019, la propiedad horizontal est\u00e1 obligada a presentar infromaci\u00f3n exogena para el a\u00f1o grabable 2020 si esta obtuvo ingresos superiores a cien millones de pesos ($100.000.000).<\/p>\n<p>La informaci\u00f3n ex\u00f3gena es aquella informaci\u00f3n que el contribuyente, ya sea persona natural o jur\u00eddica, est\u00e1 obligado a reportar a la autoridad tributaria, en este caso a la DIAN, respecto de las cifras y contabilidad de todas sus operaciones y transacciones que se desarrollen en el ejercicio econ\u00f3mico y que involucren terceros.<\/p>\n<p>De forma que, es obligaci\u00f3n del contribuyente verificar si la propiedad horizontal supera o no los topes fijados por la Direcci\u00f3n de Impuestos y Aduanas Nacionales para el suministro de informaci\u00f3n ex\u00f3gena, ya que, de ser el caso en que la persona jur\u00eddica por el monto de sus ingresos deba suministrar este tipo de informaci\u00f3n y no lo haga esta sujeta a posibles sanciones y multas.<\/p>\n<p><a href=\"https:\/\/auren.com\/co\/blog\">Blog: Auren Colombia<\/a><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.dian.gov.co\/\">La Direcci\u00f3n de Impuestos y Aduanas Nacionales, Concepto 930 (906177), 28\/06\/2021.<\/a><\/cite><\/p><\/blockquote>\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 Direcci\u00f3n de Impuestos y Aduanas Nacionales, mediante Concepto 930 (906177) del 28 de junio de 2021, se manifest\u00f3 acerca de la obligaci\u00f3n que tienen las propiedades horizontales de suministrar [&hellip;]<\/p>\n","protected":false},"featured_media":8902,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-8901","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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