{"id":9833,"date":"2021-01-13T09:26:45","date_gmt":"2021-01-13T08:26:45","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/dian-aclara-cuando-no-es-dable-deducir-renta-de-pagos-efectuados-por-becas-academicas\/"},"modified":"2021-01-13T09:26:45","modified_gmt":"2021-01-13T08:26:45","slug":"dian-aclara-cuando-no-es-dable-deducir-renta-de-pagos-efectuados-por-becas-academicas","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/dian-aclara-cuando-no-es-dable-deducir-renta-de-pagos-efectuados-por-becas-academicas\/","title":{"rendered":"DIAN aclara cu\u00e1ndo no es dable deducir renta de pagos efectuados por becas acad\u00e9micas."},"content":{"rendered":"<p>El pasado 27 de octubre de 2020, la Direcci\u00f3n de Impuestos y Aduanas Nacionales, emiti\u00f3 el Concepto No. 1359 de 2020, a trav\u00e9s del cual precisa en qu\u00e9 situaciones no puede deducirse renta de pagos efectuados por becas acad\u00e9micas.<\/p>\n<p>Sobre el particular, la Direcci\u00f3n de Impuestos y Aduanas Nacionales record\u00f3 que en aquellos eventos en que el empleador pacte una cl\u00e1usula de permanencia o reintegro de valores a cargo del trabajador, no podr\u00e1 deducir del impuesto de renta y complementarios los pagos efectuados a t\u00edtulo de programas de becas de estudio, bien sea totales o parciales, y de cr\u00e9ditos condonables realizados en favor del trabajador o de su n\u00facleo familiar, de acuerdo con el literal a) del art\u00edculo 107-2 del Estatuto Tributario.<\/p>\n<p>Adicionalmente, la <a href=\"https:\/\/www.dian.gov.co\/\">Direcci\u00f3n de Impuestos y Aduanas Nacionales<\/a> se pronunci\u00f3 frente al art\u00edculo 1.2.1.18.81 del Decreto No. 1625 de 2016, que establece como condici\u00f3n para la procedencia de la deducci\u00f3n por contribuci\u00f3n a educaci\u00f3n de los empleados que el programa de becas permita el acceso a la totalidad de los trabajadores o miembros del n\u00facleo familiar vinculados al empleador en igualdad de condiciones. Al respecto, precis\u00f3 que el beneficio debe ser reconocido en completa igualdad de oportunidades, sin exclusi\u00f3n por cargo o condiciones especiales.<\/p>\n<hr class=\"wp-block-separator\"\/>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite>Concepto No. 1359 de 27 de octubre de 2020.<\/cite><\/p><\/blockquote>\n<p><a href=\"https:\/\/auren.com\/co\/servicios\/\">Servicios Auren Colombia<\/a><\/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>El pasado 27 de octubre de 2020, la Direcci\u00f3n de Impuestos y Aduanas Nacionales, emiti\u00f3 el Concepto No. 1359 de 2020, a trav\u00e9s del cual precisa en qu\u00e9 situaciones no [&hellip;]<\/p>\n","protected":false},"featured_media":9834,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9833","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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