{"id":9221,"date":"2021-06-23T08:21:18","date_gmt":"2021-06-23T06:21:18","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/reconocimiento-del-credito-fiscal\/"},"modified":"2021-06-23T08:21:18","modified_gmt":"2021-06-23T06:21:18","slug":"reconocimiento-del-credito-fiscal","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/reconocimiento-del-credito-fiscal\/","title":{"rendered":"Reconocimiento del cr\u00e9dito fiscal"},"content":{"rendered":"<p>Mediante concepto 284 de 17 de junio de 2021, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica esclareci\u00f3 una consulta que se realiz\u00f3 en torno a si se debe reconocer un instrumento financiero por los derechos que incorporan los TIDIS contra un ingreso devengado, que por provenir de la recuperaci\u00f3n de un gasto no deducible se convierte en un ingreso no gravado con el impuesto de renta.<\/p>\n<p>Sobre el particular, la entidad se pronunci\u00f3 determinando que, al no existir una norma que directamente trate lo relacionado con el cr\u00e9dito fiscal, surge entonces la necesidad de realizar una pol\u00edtica contable teniendo en cuenta las normas de subvenciones gubernamentales ya que el cr\u00e9dito fiscal que reciben las entidades puede ser usado para:<\/p>\n<ul>\n<li>Pagar el impuesto sobre la renta del periodo actual donde se recibe el cr\u00e9dito fiscal<\/li>\n<li>Incluirse dentro del saldo a favor de la declaraci\u00f3n de renta del periodo, e imputarse a dicho saldo a favor en declaraciones futuras, compensarse con otros impuestos o reclamar el saldo a favor.<\/li>\n<\/ul>\n<p>Por lo anterior, el cr\u00e9dito fiscal se har\u00e1 reconociendo un ingreso contra un activo, el cual se podr\u00e1 presentar como parte del activo por impuesto corriente, teniendo en cuenta las posibilidades que la norma tributaria otorga en caso de encontrarse en la situaci\u00f3n de obtenci\u00f3n del beneficio por el cr\u00e9dito mencionado anteriormente.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/conceptos\/2021\">Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, concepto 284 del 17 de junio de 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>Mediante concepto 284 de 17 de junio de 2021, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica esclareci\u00f3 una consulta que se realiz\u00f3 en torno a si se debe reconocer un [&hellip;]<\/p>\n","protected":false},"featured_media":9222,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9221","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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