{"id":248,"date":"2025-09-26T10:57:24","date_gmt":"2025-09-26T15:57:24","guid":{"rendered":"https:\/\/balancelegal.co\/?p=248"},"modified":"2026-04-01T15:36:27","modified_gmt":"2026-04-01T20:36:27","slug":"noticias-tributarias","status":"publish","type":"post","link":"https:\/\/balancelegal.co\/?p=248","title":{"rendered":"TRIBUTARIOS"},"content":{"rendered":"<div class=\"wp-block-post-date\"><time datetime=\"2026-04-01T20:34:45.488Z\">abril 1, 2026<\/time><\/div>\n\n\n<div class=\"wp-block-uagb-image uagb-block-42cfb9a7 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1385\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/04\/g59ff9396609c05351b729b389f6b9c50e7e19fa7564b06c50187dcbf0e0db160e29f55b2e81ed3b7611f4a97b067a2e8_640-2561531.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/04\/g59ff9396609c05351b729b389f6b9c50e7e19fa7564b06c50187dcbf0e0db160e29f55b2e81ed3b7611f4a97b067a2e8_640-2561531.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/04\/g59ff9396609c05351b729b389f6b9c50e7e19fa7564b06c50187dcbf0e0db160e29f55b2e81ed3b7611f4a97b067a2e8_640-2561531.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/04\/g59ff9396609c05351b729b389f6b9c50e7e19fa7564b06c50187dcbf0e0db160e29f55b2e81ed3b7611f4a97b067a2e8_640-2561531.jpg\" alt=\"people, woman, kid, child, baby, boy, girl, daughter, mother, nature, holding hands, lake, water, happy mothers day, swimming, boat, mom, mum\" class=\"uag-image-1389\" width=\"427\" height=\"640\" title=\"g59ff9396609c05351b729b389f6b9c50e7e19fa7564b06c50187dcbf0e0db160e29f55b2e81ed3b7611f4a97b067a2e8_640-2561531\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>En esta providencia, la Corporaci\u00f3n confirma la nulidad de la liquidaci\u00f3n de la contribuci\u00f3n adicional correspondiente al a\u00f1o 2020, no por la inexequibilidad directa de la norma legal, sino por la vulneraci\u00f3n del principio de irretroactividad tributaria derivada del acto administrativo general que sirvi\u00f3 de fundamento al cobro.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-65c39e02 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1362\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-7551727-7551727.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-7551727-7551727.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-7551727-7551727.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-7551727-7551727.jpg\" alt=\"Group of adults engaging in fun team building activities in a sunny park, showcasing teamwork and diversity.\" class=\"uag-image-1366\" width=\"525\" height=\"350\" title=\"pexels-photo-7551727-7551727\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La DIAN adicion\u00f3 m\u00e1s de $2.700 millones en ingresos a Arquitectura y Concreto SAS alegando que los costos de los proyectos superaban los ingresos. Sin embargo, el Consejo de Estado determin\u00f3 que la DIAN aplic\u00f3 de forma indebida el art\u00edculo 90 del ET porque no identific\u00f3 cada inmueble, su costo espec\u00edfico ni su precio individual de enajenaci\u00f3n.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-3c058398 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1680173-1680173-1.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1680173-1680173-1.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1680173-1680173-1.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1680173-1680173-1.jpg\" alt=\"A happy couple enjoying a sunny day by Sydney Harbour with the iconic bridge in the background.\" class=\"uag-image-1344\" width=\"484\" height=\"350\" title=\"pexels-photo-1680173-1680173-1\" loading=\"lazy\" role=\"img\"\/><\/figure><\/div>\n\n\n\n<p>La sentencia analiza tres procesos de cobro coactivo adelantados por el Departamento del Valle del Cauca para recuperar cuotas partes pensionales del Municipio de Toro. A pesar de haberse librado los mandamientos de pago, el Consejo de Estado concluy\u00f3 que la administraci\u00f3n dej\u00f3 perecer su facultad de cobro, pues no ejecut\u00f3 las actuaciones previstas en la ley para interrumpir o suspender la prescripci\u00f3n.&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-f0ed5263 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1316\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1701001-1701001.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1701001-1701001.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1701001-1701001.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1701001-1701001.jpg\" alt=\"Six adults happily strolling on an urban street, showcasing diversity and unity.\" class=\"uag-image-1320\" width=\"525\" height=\"350\" title=\"pexels-photo-1701001-1701001\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Este fallo no solo aborda la territorialidad del IVA en servicios de consultor\u00eda prestados en el exterior, sino que env\u00eda un mensaje contundente: la DIAN no puede cambiar el objeto del debate en la resoluci\u00f3n del recurso de reconsideraci\u00f3n ni exigir pruebas sobre hechos que previamente hab\u00eda dado por aceptados.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-7ab08bf6 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1303\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-3367460-3367460.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-3367460-3367460.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-3367460-3367460.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-3367460-3367460.jpg\" alt=\"Colorful crowd celebrating Holi with vibrant powders in India.\" class=\"uag-image-1307\" width=\"233\" height=\"350\" title=\"pexels-photo-3367460-3367460\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Historia real: Una empresa present\u00f3 su declaraci\u00f3n con saldo a favor y solicit\u00f3 su devoluci\u00f3n. Sin embargo, al revisar la informaci\u00f3n, la DIAN encontr\u00f3 que varias declaraciones de IVA de a\u00f1os anteriores fueron presentadas o pagadas de manera extempor\u00e1nea<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-032d8ac3 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1279\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g4218723f52dbf1a89424c675d9e294bce205e8c8f37badef65f0190f5a64668f48ac480a3a4cc40ab890369b767133bc_640-9532283.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g4218723f52dbf1a89424c675d9e294bce205e8c8f37badef65f0190f5a64668f48ac480a3a4cc40ab890369b767133bc_640-9532283.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g4218723f52dbf1a89424c675d9e294bce205e8c8f37badef65f0190f5a64668f48ac480a3a4cc40ab890369b767133bc_640-9532283.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g4218723f52dbf1a89424c675d9e294bce205e8c8f37badef65f0190f5a64668f48ac480a3a4cc40ab890369b767133bc_640-9532283.jpg\" alt=\"woman, model, fashion, posing, modeling, clothing, female, pose, monochrome, people, suit, professional, elegant, portrait\" class=\"uag-image-1284\" width=\"427\" height=\"640\" title=\"g4218723f52dbf1a89424c675d9e294bce205e8c8f37badef65f0190f5a64668f48ac480a3a4cc40ab890369b767133bc_640-9532283\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La sentencia del Consejo de Estado, expediente 29651 de 2025, en el caso Celsia Colombia S.A. ESP, ofrece respuestas claras y t\u00e9cnicamente s\u00f3lidas a estos interrogantes, convirti\u00e9ndose en una referencia obligada para abogados y asesores que litigan contribuciones especiales y tasas administrativas.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-4f29157f wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1251\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g6927ef5aab8d3e7950a3529d81e7d446e700423631b74436e12d143b0e58578cc33cb4de7d32c9501585ac2009e45760_640-4959901.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g6927ef5aab8d3e7950a3529d81e7d446e700423631b74436e12d143b0e58578cc33cb4de7d32c9501585ac2009e45760_640-4959901.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g6927ef5aab8d3e7950a3529d81e7d446e700423631b74436e12d143b0e58578cc33cb4de7d32c9501585ac2009e45760_640-4959901.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g6927ef5aab8d3e7950a3529d81e7d446e700423631b74436e12d143b0e58578cc33cb4de7d32c9501585ac2009e45760_640-4959901.jpg\" alt=\"old people, ship, lonely, windows, old people, ship, lonely, lonely, lonely, lonely, lonely\" class=\"uag-image-1255\" width=\"640\" height=\"396\" title=\"g6927ef5aab8d3e7950a3529d81e7d446e700423631b74436e12d143b0e58578cc33cb4de7d32c9501585ac2009e45760_640-4959901\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La sentencia de segunda instancia proferida por el Consejo de Estado dentro del proceso promovido por Oleoducto Central S.A. \u2013 OCENSA contra la DIAN constituye un pronunciamiento de especial trascendencia para los profesionales del derecho tributario. En esta decisi\u00f3n, la Secci\u00f3n Cuarta anul\u00f3 la liquidaci\u00f3n de la contribuci\u00f3n correspondiente al a\u00f1o 2014 al concluir que la administraci\u00f3n omiti\u00f3 expedir un verdadero acto previo, vulnerando el debido proceso del contribuyente.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-2f42cb3a wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1201\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1549280-1549280.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1549280-1549280.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1549280-1549280.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1549280-1549280.jpg\" alt=\"Two women laughing together outdoors, enjoying leisure time and friendship.\" class=\"uag-image-1205\" width=\"495\" height=\"350\" title=\"pexels-photo-1549280-1549280\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La decisi\u00f3n consolida la doctrina jurisprudencial que proh\u00edbe el uso del ICA como base del impuesto de alumbrado p\u00fablico y protege el principio de legalidad tributaria.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-17d5d955 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1189\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-13412722-13412722.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-13412722-13412722.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-13412722-13412722.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-13412722-13412722.jpg\" alt=\"Person walking at sunset between buildings, capturing urban life and warm light in a bustling cityscape.\" class=\"uag-image-1193\" width=\"233\" height=\"350\" title=\"pexels-photo-13412722-13412722\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El Consejo de Estado, Secci\u00f3n Cuarta, en sentencia del 21 de agosto de 2025, confirm\u00f3 la legalidad de la liquidaci\u00f3n oficial del impuesto sobre la renta correspondiente al a\u00f1o gravable 2013, practicada por la DIAN al Sistema de Alcantarillado, Aseo y Agua Natural S.A.S. E.S.P.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-743ce9f3 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1183\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g120659f7c7b1a6e4d9d638c19d04ad4177411f4d2b6874740b5326e4c1d137c1343c2b3a29105ac9990e5ff482278995_640-3187623.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g120659f7c7b1a6e4d9d638c19d04ad4177411f4d2b6874740b5326e4c1d137c1343c2b3a29105ac9990e5ff482278995_640-3187623.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g120659f7c7b1a6e4d9d638c19d04ad4177411f4d2b6874740b5326e4c1d137c1343c2b3a29105ac9990e5ff482278995_640-3187623.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/g120659f7c7b1a6e4d9d638c19d04ad4177411f4d2b6874740b5326e4c1d137c1343c2b3a29105ac9990e5ff482278995_640-3187623.jpg\" alt=\"love, pair, two, love story, lovers, happiness, young, people, relationship, hands, love, love, love, love, love, love story, love story, lovers, relationship\" class=\"uag-image-1187\" width=\"640\" height=\"427\" title=\"g120659f7c7b1a6e4d9d638c19d04ad4177411f4d2b6874740b5326e4c1d137c1343c2b3a29105ac9990e5ff482278995_640-3187623\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Antecedentes del caso<br>&#8211; FADESA present\u00f3 en abril de 2013 su declaraci\u00f3n de renta 2012 con un saldo a favor superior a $300 millones.<br>&#8211; En mayo de 2015, la DIAN expidi\u00f3 liquidaci\u00f3n oficial de revisi\u00f3n, adicionando ingresos, rechazando costos por transporte terrestre e imponiendo sanci\u00f3n por inexactitud.<br>&#8211; La sociedad interpuso recurso de reconsideraci\u00f3n el 6 de julio de 2015, lo que obligaba a la DIAN a resolver y notificar a m\u00e1s tardar el 6 de julio de 2016.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-58691776 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1155\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1438072-1438072.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1438072-1438072.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1438072-1438072.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-1438072-1438072.jpg\" alt=\"Three young professionals having a friendly chat while sitting on outdoor steps.\" class=\"uag-image-1159\" width=\"524\" height=\"350\" title=\"pexels-photo-1438072-1438072\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El n\u00facleo del litigio gir\u00f3 en torno a la legalidad de la liquidaci\u00f3n adicional expedida por la SSPD con fundamento en el art\u00edculo 314 de la Ley 1955 de 2019. Aunque dicha norma fue declarada inexequible por la Corte Constitucional, la discusi\u00f3n se centr\u00f3 en si, pese a esa decisi\u00f3n, era v\u00e1lido exigir la contribuci\u00f3n correspondiente a la vigencia 2020.<br><br><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-4299f110 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1142\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-8962468-8962468.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-8962468-8962468.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-8962468-8962468.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-8962468-8962468.jpg\" alt=\"An organized desk with tax documents, checklist, and gadgets for tax preparation.\" class=\"uag-image-1147\" width=\"524\" height=\"350\" title=\"pexels-photo-8962468-8962468\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El fallo dej\u00f3 claro que no puede derivarse responsabilidad de actos administrativos expedidos contra un sujeto inexistente 1. Una sociedad mercantil, representada en su momento por Cristian Alexis D\u00edaz, cumpli\u00f3 con su proceso de disoluci\u00f3n y liquidaci\u00f3n, culminando con su cancelaci\u00f3n en el registro mercantil.<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-3f5e0941 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1117\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/g3fc9d0304e3236619a6e8b3728e30ac4cb73b189b35f1d0d3f1061587413153a30c105ec1826e242889ff56a03f8a75c_640-468440.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/g3fc9d0304e3236619a6e8b3728e30ac4cb73b189b35f1d0d3f1061587413153a30c105ec1826e242889ff56a03f8a75c_640-468440.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/g3fc9d0304e3236619a6e8b3728e30ac4cb73b189b35f1d0d3f1061587413153a30c105ec1826e242889ff56a03f8a75c_640-468440.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/g3fc9d0304e3236619a6e8b3728e30ac4cb73b189b35f1d0d3f1061587413153a30c105ec1826e242889ff56a03f8a75c_640-468440.jpg\" alt=\"tax, forms, income, business, paperwork, finance, document, accounting, office, taxation, irs, revenue, calculate, paper, return, investment, calculating, taxes, tax, tax, tax, tax, tax, paperwork, finance, accounting, accounting, accounting, taxes, taxes, taxes, taxes\" class=\"uag-image-1121\" width=\"640\" height=\"427\" title=\"g3fc9d0304e3236619a6e8b3728e30ac4cb73b189b35f1d0d3f1061587413153a30c105ec1826e242889ff56a03f8a75c_640-468440\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>\ud83d\udccc Antecedentes del caso<br>&#8211; Contribuyente: Omega Energy Colombia S.A., calificada como gran contribuyente.<br>&#8211; DIAN Barranquilla: expidi\u00f3 actos sancionatorios por no presentar declaraciones de retenci\u00f3n en la fuente del CREE en 2014.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-7b490623 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1093\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-1438072-1438072.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-1438072-1438072.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-1438072-1438072.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-1438072-1438072.jpg\" alt=\"Three young professionals having a friendly chat while sitting on outdoor steps.\" class=\"uag-image-1097\" width=\"524\" height=\"350\" title=\"pexels-photo-1438072-1438072\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>. Este marco normativo, ubicado en el T\u00edtulo 5 de la Parte 1 \u2013 Tributaria, regula los aspectos t\u00e9cnicos, jur\u00eddicos y procedimentales que deben cumplir los contribuyentes y responsables del impuesto sobre las ventas, as\u00ed como quienes expiden documentos equivalentes o soportes<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-f6bc578c wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1080\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gc666a61086b21e34517f23805049dfb7cc9db01829ef2e11ced5bb29e3f90178a688ed1e36194adb03e0f909925d0336_640-7853377.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gc666a61086b21e34517f23805049dfb7cc9db01829ef2e11ced5bb29e3f90178a688ed1e36194adb03e0f909925d0336_640-7853377.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gc666a61086b21e34517f23805049dfb7cc9db01829ef2e11ced5bb29e3f90178a688ed1e36194adb03e0f909925d0336_640-7853377.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gc666a61086b21e34517f23805049dfb7cc9db01829ef2e11ced5bb29e3f90178a688ed1e36194adb03e0f909925d0336_640-7853377.jpg\" alt=\"darling, nature, terrace, buildings, people, shades, sun, sunset, afternoon, orange, glow, light\" class=\"uag-image-1084\" width=\"427\" height=\"640\" title=\"gc666a61086b21e34517f23805049dfb7cc9db01829ef2e11ced5bb29e3f90178a688ed1e36194adb03e0f909925d0336_640-7853377\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El caso se origin\u00f3 en la declaraci\u00f3n del impuesto sobre la renta del a\u00f1o gravable 2013, en la cual Yara Industrial Colombia S.A.S. registr\u00f3 una p\u00e9rdida fiscal derivada, entre otros factores, de la depreciaci\u00f3n acelerada de activos vinculados a un contrato de coproducci\u00f3n de explosivos suscrito con <strong>Indumil<\/strong>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-ba72a37e wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1055\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/ga5cef37537fc66c03c4a26993efe4146d7f99700abb3bb90485bde863fd7e75144b2434c81789e2a91f5ff5f25c1b975_640-7853377.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/ga5cef37537fc66c03c4a26993efe4146d7f99700abb3bb90485bde863fd7e75144b2434c81789e2a91f5ff5f25c1b975_640-7853377.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/ga5cef37537fc66c03c4a26993efe4146d7f99700abb3bb90485bde863fd7e75144b2434c81789e2a91f5ff5f25c1b975_640-7853377.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/ga5cef37537fc66c03c4a26993efe4146d7f99700abb3bb90485bde863fd7e75144b2434c81789e2a91f5ff5f25c1b975_640-7853377.jpg\" alt=\"darling, terrace, nature, buildings, people, shades, sun, sunset, afternoon, orange, glow, light\" class=\"uag-image-1066\" width=\"427\" height=\"640\" title=\"ga5cef37537fc66c03c4a26993efe4146d7f99700abb3bb90485bde863fd7e75144b2434c81789e2a91f5ff5f25c1b975_640-7853377\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El Consejo de Estado, Secci\u00f3n Cuarta, en sentencia del 21 de agosto de 2025, resolvi\u00f3 el recurso de apelaci\u00f3n interpuesto por el Ministerio de Transporte contra la decisi\u00f3n del Tribunal Administrativo del Valle del Cauca, que neg\u00f3 la nulidad de los actos administrativos mediante los cuales el Distrito de Buenaventura determin\u00f3 el impuesto predial unificado de los a\u00f1os 2013 a 2015<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-4ee7b854 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1031\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-7111489-7111489.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-7111489-7111489.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-7111489-7111489.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-7111489-7111489.jpg\" alt=\"Flat lay of a tax preparation workspace with calculator, envelope, and colorful numbers.\" class=\"uag-image-1035\" width=\"525\" height=\"350\" title=\"pexels-photo-7111489-7111489\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La SSPD expidi\u00f3 la Liquidaci\u00f3n Oficial 20205340051796 del 25 de agosto de 2020, mediante la cual determin\u00f3 la contribuci\u00f3n especial a cargo de E2 Energ\u00eda Eficiente S.A. E.S.P., con base en el art\u00edculo 18 de la Ley 1955 de 2019 y la Resoluci\u00f3n 20201000033335 del 20 de agosto de 2020.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-d0a5dc7c wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1019\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/stairs-people-airport-escalators-4610.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/stairs-people-airport-escalators-4610.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/stairs-people-airport-escalators-4610.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/stairs-people-airport-escalators-4610.jpg\" alt=\"Travelers on escalators in a modern airport terminal with directional signs overhead.\" class=\"uag-image-1023\" width=\"545\" height=\"350\" title=\"stairs-people-airport-escalators-4610\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Cotizaciones no son ventas: prueba, IVA y l\u00edmites de la fiscalizaci\u00f3n tributaria<\/mark>.Este fallo, lejos de ser un caso aislado, deja ense\u00f1anzas profundas para abogados tributaristas, contadores y asesores fiscales que enfrentan procesos de fiscalizaci\u00f3n basados en indicios d\u00e9biles o interpretaciones extensivas de la prueba.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-c0241a6b wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=994\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-18631363-18631363.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-18631363-18631363.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-18631363-18631363.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-18631363-18631363.jpg\" alt=\"Man stands observing classic paintings in a Paris museum art gallery.\" class=\"uag-image-998\" width=\"233\" height=\"350\" title=\"pexels-photo-18631363-18631363\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Cobro tributario sin t\u00edtulo ejecutivo: cuando la notificaci\u00f3n defectuosa anula el poder de cobro del Estado<\/mark><\/strong>.El proceso tuvo origen en una sanci\u00f3n impuesta por el Ministerio del Trabajo en 2017, cuya ejecuci\u00f3n fue asumida por el SENA mediante cobro coactivo. Al iniciar el proceso de recaudo, el demandante propuso la excepci\u00f3n de falta de ejecutoria del t\u00edtulo ejecutivo, alegando que nunca fue notificado en debida forma del acto sancionatorio.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-a3a3c6f2 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=968\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-33017758-33017758.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-33017758-33017758.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-33017758-33017758.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-33017758-33017758.jpg\" alt=\"A serene outdoor gathering of adults under trees in a Portuguese park on a sunny day.\" class=\"uag-image-972\" width=\"233\" height=\"350\" title=\"pexels-photo-33017758-33017758\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El litigio se origin\u00f3 en un proceso de cobro coactivo iniciado por la Controlar\u00eda General de la Rep\u00fablica con fundamento en un fallo de responsabilidad fiscal que impuso al demandante una obligaci\u00f3n superior a tres mil millones de pesos. El ejecutado aleg\u00f3 la excepci\u00f3n de falta de ejecutoria del t\u00edtulo ejecutivo, argumentando que el acto estaba demandado ante la jurisdicci\u00f3n contencioso administrativa y que, por tanto, no pod\u00eda considerarse firme ni exigible.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-fe897a22 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=931\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-1206101-1206101.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-1206101-1206101.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-1206101-1206101.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-1206101-1206101.jpg\" alt=\"A group of school children enjoying a celebratory outdoor event with teachers in Pahang, Malaysia.\" class=\"uag-image-935\" width=\"525\" height=\"350\" title=\"pexels-photo-1206101-1206101\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El litigio se origin\u00f3 en la importaci\u00f3n de maltodextrina identificada como M180, clasificada por el importador en la subpartida 1702.30.00.00, correspondiente a la glucosa. Con base en esa clasificaci\u00f3n, la sociedad aplic\u00f3 un tratamiento preferencial derivado del Tratado de Libre Comercio con los Estados Unidos.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-5b17578d wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=907\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gbbbb6356e7c7babbd9073836de5fcef572b7332f283a53a51678acf61d03f9112415ec051dacb71f9cd79e2e2809ae0b_640-8177622.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gbbbb6356e7c7babbd9073836de5fcef572b7332f283a53a51678acf61d03f9112415ec051dacb71f9cd79e2e2809ae0b_640-8177622.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gbbbb6356e7c7babbd9073836de5fcef572b7332f283a53a51678acf61d03f9112415ec051dacb71f9cd79e2e2809ae0b_640-8177622.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gbbbb6356e7c7babbd9073836de5fcef572b7332f283a53a51678acf61d03f9112415ec051dacb71f9cd79e2e2809ae0b_640-8177622.jpg\" alt=\"landscape, port, boats, nature, people, buildings, darling, clouds, colorful, sea\" class=\"uag-image-911\" width=\"640\" height=\"427\" title=\"gbbbb6356e7c7babbd9073836de5fcef572b7332f283a53a51678acf61d03f9112415ec051dacb71f9cd79e2e2809ae0b_640-8177622\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El Consejo de Estado revoc\u00f3 la decisi\u00f3n de primera instancia y acogi\u00f3 los argumentos de la cooperativa, apoy\u00e1ndose de manera expresa en la sentencia de unificaci\u00f3n de 24 de marzo de 2022. La Sala record\u00f3 que no todo pago efectuado a un trabajador asociado constituye compensaci\u00f3n para efectos del IBC. La clave no est\u00e1 en la denominaci\u00f3n del pago, sino en su naturaleza retributiva.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-46670522 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=895\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-1367269-1367269.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-1367269-1367269.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-1367269-1367269.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-1367269-1367269.jpg\" alt=\"Business professionals smiling in a modern Detroit office setting.\" class=\"uag-image-899\" width=\"525\" height=\"350\" title=\"pexels-photo-1367269-1367269\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Este fallo resulta clave para abogados, contadores y asesores tributarios que estructuran deducciones por cartera incobrable, gestionan p\u00e9rdidas fiscales o asesoran empresas en reorganizaci\u00f3n.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-f77c9960 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=871\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/the-ball-stadion-football-the-pitch-39362-39362.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/the-ball-stadion-football-the-pitch-39362-39362.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/the-ball-stadion-football-the-pitch-39362-39362.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/the-ball-stadion-football-the-pitch-39362-39362.jpg\" alt=\"A vibrant adidas soccer ball on a green field, perfect for sports enthusiasts.\" class=\"uag-image-875\" width=\"525\" height=\"350\" title=\"the-ball-stadion-football-the-pitch-39362-39362\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El litigio se origin\u00f3 en la modificaci\u00f3n de 1.394 declaraciones de importaci\u00f3n presentadas por Adidas Colombia Ltda. durante el cuarto trimestre de 2015, mediante las cuales la DIAN ajust\u00f3 el valor en aduana, determin\u00f3 mayores tributos y aplic\u00f3 sanciones por declarar una base gravable inferior al valor realmente pagado o por pagar. La controversia se centr\u00f3 en dos ejes: la caducidad de la acci\u00f3n administrativa sancionatoria y la legalidad de adicionar al valor en aduana los pagos por tarifa de comercializaci\u00f3n internacional (IMF) y regal\u00edas.<br><br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-3ed931fd wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=845\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-105017-105017.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-105017-105017.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-105017-105017.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-105017-105017.jpg\" alt=\"Array of different beer bottles in a row, showcasing diverse labels and designs.\" class=\"uag-image-850\" width=\"525\" height=\"350\" title=\"pexels-photo-105017-105017\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La DIAN, por el contrario, sostuvo que la clasificaci\u00f3n arancelaria deb\u00eda realizarse conforme al Sistema Armonizado de Designaci\u00f3n y Codificaci\u00f3n de Mercanc\u00edas, concluyendo que el producto correspond\u00eda a la partida 22.07 y no a la 30.04 relativa a medicamentos. En consecuencia, neg\u00f3 la exclusi\u00f3n del impuesto, corrigi\u00f3 declaraciones, impuso sanciones y orden\u00f3 hacer efectiva la p\u00f3liza de cumplimiento.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-9b95266e wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=817\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-4260315-4260315.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-4260315-4260315.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-4260315-4260315.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-4260315-4260315.jpg\" alt=\"Mother and daughter engaged in online learning at home, using a laptop.\" class=\"uag-image-820\" width=\"524\" height=\"350\" title=\"pexels-photo-4260315-4260315\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Excepciones<\/h2>\n\n\n\n<p>La misma resoluci\u00f3n prev\u00e9 excepciones a la cancelaci\u00f3n de oficio, se\u00f1alando que no proceder\u00e1 en los siguientes casos:<br>&#8211; Cuando el contribuyente tenga procesos tributarios o sancionatorios en curso.<br>&#8211; Cuando existan procesos judiciales relacionados con el contribuyente.<br>&#8211; Cuando el contribuyente deba mantener el RUT activo por disposici\u00f3n legal especial.<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-022b4dbb wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=794\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-210661-210661-1.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-210661-210661-1.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-210661-210661-1.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-210661-210661-1.jpg\" alt=\"Close-up of hand writing in notebook using a blue pen, focus on creativity.\" class=\"uag-image-798\" width=\"525\" height=\"350\" title=\"pexels-photo-210661-210661-1\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El Cap\u00edtulo 1 (arts. 1.6.1.1 y ss.) desarrolla los procedimientos de acuerdos mutuos (MAPS) en el marco de convenios internacionales para evitar la doble imposici\u00f3n. La resoluci\u00f3n establece:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-b89f2fe2 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=770\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/gbe86dcc566044dabbc517d47a9053c05d0dc781f949a41b72af5880ecac85f0cff713f011c241df9a6832a5fbb95d04d_640-1597531.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/gbe86dcc566044dabbc517d47a9053c05d0dc781f949a41b72af5880ecac85f0cff713f011c241df9a6832a5fbb95d04d_640-1597531.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/gbe86dcc566044dabbc517d47a9053c05d0dc781f949a41b72af5880ecac85f0cff713f011c241df9a6832a5fbb95d04d_640-1597531.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/gbe86dcc566044dabbc517d47a9053c05d0dc781f949a41b72af5880ecac85f0cff713f011c241df9a6832a5fbb95d04d_640-1597531.jpg\" alt=\"event venue, auditorium, meeting, international conference, forum, conference, listener, audience, public, people, sit, watching, meeting, meeting, conference, conference, conference, conference, conference, audience\" class=\"uag-image-774\" width=\"493\" height=\"328\" title=\"gbe86dcc566044dabbc517d47a9053c05d0dc781f949a41b72af5880ecac85f0cff713f011c241df9a6832a5fbb95d04d_640-1597531\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El art\u00edculo 638 E.T. establece que la DIAN tiene dos a\u00f1os para imponer sanciones. El Concepto 009663 de 2025 precis\u00f3 que cuando la sanci\u00f3n se impone por resoluci\u00f3n independiente, el conteo del plazo empieza con la declaraci\u00f3n de renta o de ingresos y patrimonio de la sociedad involucrada en la evasi\u00f3n. Esto le da m\u00e1s tiempo a la DIAN para actuar frente a irregularidades.<\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-169cdb1e wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=740\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/g9090ae04853cdcd34e7ae874cac5ad6c8b17544bc0a313bc5ade001a45dde75cfa4a7500741de8eee7556ba41c226fea_640-3102460.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/g9090ae04853cdcd34e7ae874cac5ad6c8b17544bc0a313bc5ade001a45dde75cfa4a7500741de8eee7556ba41c226fea_640-3102460.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/g9090ae04853cdcd34e7ae874cac5ad6c8b17544bc0a313bc5ade001a45dde75cfa4a7500741de8eee7556ba41c226fea_640-3102460.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/g9090ae04853cdcd34e7ae874cac5ad6c8b17544bc0a313bc5ade001a45dde75cfa4a7500741de8eee7556ba41c226fea_640-3102460.jpg\" alt=\"tax office, taxes, business building, financial authority, money vultures, fun, money, tax return, finance, invoice, income tax return, income tax, files, bureaucracy, cost, taxes, money, invoice, income tax, income tax, income tax, income tax, income tax, bureaucracy, bureaucracy, bureaucracy, bureaucracy, bureaucracy, cost, cost\" class=\"uag-image-744\" width=\"544\" height=\"397\" title=\"g9090ae04853cdcd34e7ae874cac5ad6c8b17544bc0a313bc5ade001a45dde75cfa4a7500741de8eee7556ba41c226fea_640-3102460\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Balance Legal analiza esta decisi\u00f3n para ofrecer claridad estrat\u00e9gica a empresarios del sector p\u00fablico, operadores de servicios, asesores jur\u00eddicos y litigantes tributarios. La reflexi\u00f3n se basa exclusivamente en la Sentencia del 31 de julio de 2025, Rad. 05001-23-33-000-2021-00893-01 (29773), Consejo de Estado.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-05bec2d8 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=726\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-210661-210661.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-210661-210661.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-210661-210661.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-210661-210661.jpg\" alt=\"Close-up of hand writing in notebook using a blue pen, focus on creativity.\" class=\"uag-image-731\" width=\"525\" height=\"350\" title=\"pexels-photo-210661-210661\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p><strong>Implicaciones estrat\u00e9gicas para profesionales<br><br><\/strong><\/p>\n\n\n\n<p>1. Preparaci\u00f3n de la demanda: todos los cargos deben estar incluidos desde el inicio; la apelaci\u00f3n no es instancia para improvisar.&nbsp;<br>2. Carga de la prueba: corresponde al demandante demostrar la inexactitud de la liquidaci\u00f3n; no basta con afirmar la ausencia de motivaci\u00f3n.&nbsp;<br>3. Prudencia en el manejo de intereses: la prohibici\u00f3n del art. 2235 C.C. es un argumento recurrente, pero debe sustentarse en pruebas y en la naturaleza de la obligaci\u00f3n.&nbsp;<br>4. Lectura cr\u00edtica de la jurisprudencia: la sentencia ratifica la l\u00ednea sobre la motivaci\u00f3n suficiente de la UGPP cuando esta explica los rubros y aplica criterios jurisprudenciales previos.<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-6b7793d8 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=721\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/g2d728304ab2e888e88bc1a0bb837e35d2856be23f68a9abc5da4a4827e900cae2e8ac17cba2ec70d032f31cf415a52fb_640-452625.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/g2d728304ab2e888e88bc1a0bb837e35d2856be23f68a9abc5da4a4827e900cae2e8ac17cba2ec70d032f31cf415a52fb_640-452625.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/g2d728304ab2e888e88bc1a0bb837e35d2856be23f68a9abc5da4a4827e900cae2e8ac17cba2ec70d032f31cf415a52fb_640-452625.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/g2d728304ab2e888e88bc1a0bb837e35d2856be23f68a9abc5da4a4827e900cae2e8ac17cba2ec70d032f31cf415a52fb_640-452625.jpg\" alt=\"heart, money, coins, taxes, finance, currency, metal, coin, hard money, bank, metal money, shine, collect, pay, save up, pocket money, sweetheart, money, money, money, coins, coins, coins, coins, coins, pocket money\" class=\"uag-image-724\" width=\"448\" height=\"458\" title=\"g2d728304ab2e888e88bc1a0bb837e35d2856be23f68a9abc5da4a4827e900cae2e8ac17cba2ec70d032f31cf415a52fb_640-452625\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Corresponde al contribuyente demostrar la inexactitud de la liquidaci\u00f3n oficial.&nbsp;<br>&#8211; Aun cuando la administraci\u00f3n debe motivar y probar sus actos, el demandante tiene el deber de desvirtuar esa presunci\u00f3n de legalidad con pruebas contundentes. &nbsp;<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-f6fdea6e wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=679\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810.jpg\" alt=\"cash, money, ukraine, coins, finance, currency, success, business, vacation\" class=\"uag-image-561\" width=\"297\" height=\"396\" title=\"ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>En \u00e9pocas de crisis, los errores procesales cuestan m\u00e1s que dinero: pueden definir el futuro tributario de una empresa. La pandemia transform\u00f3 no solo la operaci\u00f3n empresarial, sino tambi\u00e9n la forma en que el Estado deb\u00eda relacionarse con los contribuyentes. Una reciente decisi\u00f3n del Consejo de Estado ofrece una ense\u00f1anza estrat\u00e9gica y poderosa para empresarios y profesionales del derecho: en medio de la emergencia sanitaria, la DIAN deb\u00eda notificar electr\u00f3nicamente\u2026 y no hacerlo tiene consecuencias jur\u00eddicas profundas.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-9e2c311d wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=665\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g1d332c9156cf5c492e39a7ec845116f2c56ab9971cf5ea014a6f1923be74e37625d6848d097331efa9c13b3cf26e0c82_640-1016310.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g1d332c9156cf5c492e39a7ec845116f2c56ab9971cf5ea014a6f1923be74e37625d6848d097331efa9c13b3cf26e0c82_640-1016310.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g1d332c9156cf5c492e39a7ec845116f2c56ab9971cf5ea014a6f1923be74e37625d6848d097331efa9c13b3cf26e0c82_640-1016310.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g1d332c9156cf5c492e39a7ec845116f2c56ab9971cf5ea014a6f1923be74e37625d6848d097331efa9c13b3cf26e0c82_640-1016310.jpg\" alt=\"stapler, pen, paperwork, invoice, invoice book, paper, office, accounting, bookkeeper, business, desk, gray business, gray office, gray book, gray books, gray paper, gray desk, gray company, gray accounting, stapler, paperwork, paperwork, paperwork, paperwork, invoice, invoice, invoice, invoice, invoice, accounting, bookkeeper\" class=\"uag-image-517\" width=\"384\" height=\"255\" title=\"g1d332c9156cf5c492e39a7ec845116f2c56ab9971cf5ea014a6f1923be74e37625d6848d097331efa9c13b3cf26e0c82_640-1016310\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>la Sentencia del Consejo de Estado en el caso KMA Construcciones S.A.S. \u2014Rad. 29062\u2014 demuestra que la realidad es mucho m\u00e1s exigente. La decisi\u00f3n se convirti\u00f3 en un referente sobre c\u00f3mo deben probarse los ingresos obtenidos por fuera del municipio, cu\u00e1ndo las certificaciones son suficientes y cu\u00e1ndo no, y c\u00f3mo opera la sanci\u00f3n por inexactitud bajo el principio de favorabilidad. Balance Legal identifica en este fallo un est\u00e1ndar t\u00e9cnico que todas las empresas y litigantes deben conocer.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-f9a188bf wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=639\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g13caba01f3f742a19bdc239d2c238b451a3d70592aa3fc8c35a11320f899b9ccc047a3cb9790346b01ba6d400b2427c1_640-8207730.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g13caba01f3f742a19bdc239d2c238b451a3d70592aa3fc8c35a11320f899b9ccc047a3cb9790346b01ba6d400b2427c1_640-8207730.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g13caba01f3f742a19bdc239d2c238b451a3d70592aa3fc8c35a11320f899b9ccc047a3cb9790346b01ba6d400b2427c1_640-8207730.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g13caba01f3f742a19bdc239d2c238b451a3d70592aa3fc8c35a11320f899b9ccc047a3cb9790346b01ba6d400b2427c1_640-8207730.jpg\" alt=\"forex, trade, trading, finance, currency, business, money, bank, trading, trading, trading, trading, trading, finance\" class=\"uag-image-616\" width=\"274\" height=\"411\" title=\"g13caba01f3f742a19bdc239d2c238b451a3d70592aa3fc8c35a11320f899b9ccc047a3cb9790346b01ba6d400b2427c1_640-8207730\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La Secci\u00f3n Cuarta del Consejo de Estado confirm\u00f3 la decisi\u00f3n del Tribunal Administrativo de Cundinamarca (23 de agosto de 2024) que neg\u00f3 la nulidad de los actos con los que la DIAN reclasific\u00f3 como gravadas, y no exentas, las ventas declaradas a usuarios de zona franca en el cuarto bimestre de 2016; adem\u00e1s, mantuvo la sanci\u00f3n por inexactitud.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-9ff6f4a5 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=619\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/g3ca20865e1ede6699dcb5cd6591dce45e22ec55256a54abfb6510300638a75c6fda9df8753e54e3ea138e0451d00fd62621683f242bc10cc77e983a13305977e_1280-3333928-1024x682.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/g3ca20865e1ede6699dcb5cd6591dce45e22ec55256a54abfb6510300638a75c6fda9df8753e54e3ea138e0451d00fd62621683f242bc10cc77e983a13305977e_1280-3333928.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/g3ca20865e1ede6699dcb5cd6591dce45e22ec55256a54abfb6510300638a75c6fda9df8753e54e3ea138e0451d00fd62621683f242bc10cc77e983a13305977e_1280-3333928.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/g3ca20865e1ede6699dcb5cd6591dce45e22ec55256a54abfb6510300638a75c6fda9df8753e54e3ea138e0451d00fd62621683f242bc10cc77e983a13305977e_1280-3333928-1024x682.jpg\" alt=\"finance, currency, bitcoin, crypto, cryptocurrency, investment, wealth, money, brown money, brown finance, bitcoin, bitcoin, bitcoin, bitcoin, bitcoin, crypto, crypto, crypto, cryptocurrency\" class=\"uag-image-215\" width=\"369\" height=\"245\" title=\"g3ca20865e1ede6699dcb5cd6591dce45e22ec55256a54abfb6510300638a75c6fda9df8753e54e3ea138e0451d00fd62621683f242bc10cc77e983a13305977e_1280-3333928\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>En derecho tributario existen principios que pueden definir, por s\u00ed solos, el resultado de un litigio. Uno de ellos \u2014quiz\u00e1s el m\u00e1s subestimado por empresarios y en ocasiones incluso por profesionales\u2014 es el <strong>principio de irretroactividad tributaria<\/strong>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-971f8964 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=608\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810.jpg\" alt=\"cash, money, ukraine, coins, finance, currency, success, business, vacation\" class=\"uag-image-561\" width=\"272\" height=\"363\" title=\"ged7919850cbaaea674583356014a958ddb9331ee3c7c81c85baace16a82f7737dff50cec33b4f5a9f0e7fc59aa8dcead_640-7394810\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Cuando una entidad de supervisi\u00f3n aplica tributos de manera retroactiva, las empresas quedan expuestas a cobros inesperados, cargas desproporcionadas y riesgos financieros que no estaban en su horizonte. Eso fue exactamente lo que ocurri\u00f3 con Canacol Energy Colombia S.A.S. cuando la Superintendencia de Servicios P\u00fablicos Domiciliarios (SSPD) liquid\u00f3 la Contribuci\u00f3n Adicional del a\u00f1o 2020 utilizando informaci\u00f3n contable del a\u00f1o 2019<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-ad991b9c wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=580\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/economia-colombiana-5-1024x576.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/economia-colombiana-5.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/economia-colombiana-5.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/economia-colombiana-5-1024x576.jpg\" alt=\"\" class=\"uag-image-237\" width=\"357\" height=\"201\" title=\"econom\u00eda-colombiana\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La Sentencia 29277 del Consejo de Estado (4 de septiembre de 2025) deja varias ense\u00f1anzas esenciales para empresas, profesionales del derecho tributario y contribuyentes en general. El caso gira alrededor de tres ejes cr\u00edticos: activos omitidos, pasivos sin soporte y sanci\u00f3n por inexactitud. Aunque parece un litigio individual, el impacto pr\u00e1ctico para la gesti\u00f3n patrimonial y financiera de cualquier empresa es evidente. La providencia revela c\u00f3mo un error en la forma de probar los activos o los pasivos puede desencadenar ajustes millonarios y sanciones significativas<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-192658f7 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=568\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g560fbf97d8fb6ed266ae76ab1cf9fa95f8741732ce3dd4ed83bdfac578d9b2da24921732ddf19243953548ed2d571411_640-806396.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g560fbf97d8fb6ed266ae76ab1cf9fa95f8741732ce3dd4ed83bdfac578d9b2da24921732ddf19243953548ed2d571411_640-806396.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g560fbf97d8fb6ed266ae76ab1cf9fa95f8741732ce3dd4ed83bdfac578d9b2da24921732ddf19243953548ed2d571411_640-806396.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/g560fbf97d8fb6ed266ae76ab1cf9fa95f8741732ce3dd4ed83bdfac578d9b2da24921732ddf19243953548ed2d571411_640-806396.jpg\" alt=\"taxes, bills, 1040, woman, incomes, tax, fees, taxes, taxes, taxes, taxes, taxes, tax, tax, tax, fees, fees, fees, fees, fees\" class=\"uag-image-573\" width=\"331\" height=\"221\" title=\"g560fbf97d8fb6ed266ae76ab1cf9fa95f8741732ce3dd4ed83bdfac578d9b2da24921732ddf19243953548ed2d571411_640-806396\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El manejo del efectivo sigue siendo un punto cr\u00edtico para empresas, comerciantes y profesionales del derecho tributario. La Sentencia 29416 del Consejo de Estado \u2014relacionada con el rechazo de costos pagados en efectivo, la aplicaci\u00f3n del tope de 100 UVT por transacci\u00f3n y la imposici\u00f3n de sanciones\u2014 muestra c\u00f3mo una pr\u00e1ctica frecuente puede convertirse en un riesgo real para la gesti\u00f3n financiera y jur\u00eddica de cualquier negocio. M\u00e1s que un caso puntual, esta decisi\u00f3n revela una lecci\u00f3n indispensable: una operaci\u00f3n real y documentada puede perder validez fiscal si no se cumplen los requisitos del art\u00edculo 771-5 del Estatuto Tributario.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-cf43b4aa wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=494\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/g1bad3fd309b3cec823b9709dabe4b2c7dab9a973eeb2ba2d4be95b5093c85f9bb27d85c2787f0dfbf00a6e3483e7c931_640-4326713.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/g1bad3fd309b3cec823b9709dabe4b2c7dab9a973eeb2ba2d4be95b5093c85f9bb27d85c2787f0dfbf00a6e3483e7c931_640-4326713.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/g1bad3fd309b3cec823b9709dabe4b2c7dab9a973eeb2ba2d4be95b5093c85f9bb27d85c2787f0dfbf00a6e3483e7c931_640-4326713.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/g1bad3fd309b3cec823b9709dabe4b2c7dab9a973eeb2ba2d4be95b5093c85f9bb27d85c2787f0dfbf00a6e3483e7c931_640-4326713.jpg\" alt=\"taxes, tax consultant, tax return, justice, law, justitia, jurisdiction, paragraphs, taxes, taxes, taxes, justice, law, law, law, law, law\" class=\"uag-image-437\" width=\"267\" height=\"180\" title=\"g1bad3fd309b3cec823b9709dabe4b2c7dab9a973eeb2ba2d4be95b5093c85f9bb27d85c2787f0dfbf00a6e3483e7c931_640-4326713\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Implicaciones del Concepto DIAN 009663 de 2025 sobre la sanci\u00f3n del art\u00edculo 669 del Estatuto Tributario<\/p>\n\n\n\n<p>El Concepto DIAN 009663 de 2025 constituye una referencia doctrinal clave para la aplicaci\u00f3n de la sanci\u00f3n prevista en el art\u00edculo 669 del Estatuto Tributario (E.T.), relativa a la omisi\u00f3n de ingresos o a la utilizaci\u00f3n de sociedades como instrumentos de evasi\u00f3n tributaria. Este pronunciamiento aborda dos puntos de gran importancia: la responsabilidad de los representantes legales y el c\u00f3mputo de la prescripci\u00f3n de la sanci\u00f3n regulada en el art\u00edculo 638 E.T. Para los profesionales del derecho tributario, el concepto refuerza los criterios de interpretaci\u00f3n y delimita el alcance de la potestad sancionadora de la administraci\u00f3n<\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-e3f5eab7 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=497\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/gfc65ffd4ec9196ab2329f6f327d4fcb3cf9fb2935e546a45a1ee1d01d17e8d6e68603bf523dddcdaefda1c1f56edb09e_640-233345.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/gfc65ffd4ec9196ab2329f6f327d4fcb3cf9fb2935e546a45a1ee1d01d17e8d6e68603bf523dddcdaefda1c1f56edb09e_640-233345.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/gfc65ffd4ec9196ab2329f6f327d4fcb3cf9fb2935e546a45a1ee1d01d17e8d6e68603bf523dddcdaefda1c1f56edb09e_640-233345.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/gfc65ffd4ec9196ab2329f6f327d4fcb3cf9fb2935e546a45a1ee1d01d17e8d6e68603bf523dddcdaefda1c1f56edb09e_640-233345.jpg\" alt=\"tax office, accounting, invoice, finance, taxes, money, wealth, euro, tax evasion, income, ballpoint pen, tax return, invoice, invoice, invoice, invoice, invoice, taxes, taxes, taxes, taxes, tax return, tax return\" class=\"uag-image-438\" width=\"303\" height=\"225\" title=\"gfc65ffd4ec9196ab2329f6f327d4fcb3cf9fb2935e546a45a1ee1d01d17e8d6e68603bf523dddcdaefda1c1f56edb09e_640-233345\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Clasificaci\u00f3n arancelaria y seguridad jur\u00eddica: an\u00e1lisis profesional del caso Disan Colombia vs DIAN   La sentencia del Consejo de Estado, Secci\u00f3n Cuarta, Rad. 29907 del 24 de julio de 2025, es un fallo de referencia en materia de clasificaci\u00f3n arancelaria y control de legalidad de actos administrativos de la DIAN.<br><br>                       <\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-30ba4a47 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=500\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/g64de63564923f68428f74df8b31ea2ae283d734691e06bdd7976e6948304704faf91855b6ec28608f68949e29df85fe4_640-7574111.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/g64de63564923f68428f74df8b31ea2ae283d734691e06bdd7976e6948304704faf91855b6ec28608f68949e29df85fe4_640-7574111.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/g64de63564923f68428f74df8b31ea2ae283d734691e06bdd7976e6948304704faf91855b6ec28608f68949e29df85fe4_640-7574111.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/g64de63564923f68428f74df8b31ea2ae283d734691e06bdd7976e6948304704faf91855b6ec28608f68949e29df85fe4_640-7574111.jpg\" alt=\"calculator, calculation, mathematics, numbers, taxes, expenses, accounting, finance, economy, savings, payments, mathematics, accounting, accounting, accounting, accounting, finance, finance, finance, finance, finance\" class=\"uag-image-439\" width=\"243\" height=\"364\" title=\"g64de63564923f68428f74df8b31ea2ae283d734691e06bdd7976e6948304704faf91855b6ec28608f68949e29df85fe4_640-7574111\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Aplicaci\u00f3n del Gravamen a los Movimientos Financieros (GMF) tras el Concepto DIAN 003354 de 2025 El Gravamen a los Movimientos Financieros (GMF), conocido como el 4&#215;1000, es uno de los impuestos m\u00e1s discutidos en Colombia por su impacto en las operaciones financieras cotidianas y su interacci\u00f3n con las exenciones legales. El Concepto DIAN 003354 de 2025, adicionando al Concepto General Unificado No. 1466 de 2017, introduce precisiones claves para profesionales del derecho y asesores tributarios, particularmente frente a la aplicaci\u00f3n de la exenci\u00f3n de 350 UVT mensuales y las obligaciones de fondos de empleados y asociaciones mutualistas.<\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-4110348b wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=503\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/gab4b182cdfa0dcd7f974abbfadcc67bddf0551dc630cd9a567be5f8b20d71c17236d970f82ee862afbff3abfb49344be_640-1481018.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/gab4b182cdfa0dcd7f974abbfadcc67bddf0551dc630cd9a567be5f8b20d71c17236d970f82ee862afbff3abfb49344be_640-1481018.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/gab4b182cdfa0dcd7f974abbfadcc67bddf0551dc630cd9a567be5f8b20d71c17236d970f82ee862afbff3abfb49344be_640-1481018.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/gab4b182cdfa0dcd7f974abbfadcc67bddf0551dc630cd9a567be5f8b20d71c17236d970f82ee862afbff3abfb49344be_640-1481018.jpg\" alt=\"coin, stacked, stack, money, pay, rising, euro, cash, market, isolated, tower, grow, economy, white, business, concept, cost, symbol, wealth, pile, letter, interest, finance, treasure, stock, revenue, bank, balance, risk, budget, reflection, currency, gold, growth, progress, golden, credit, profit, increase, background, tax, beautiful wallpaper, investment, dice, improvement, banking, financial, upwards, capital, billing, iphone wallpaper\" class=\"uag-image-440\" width=\"223\" height=\"264\" title=\"gab4b182cdfa0dcd7f974abbfadcc67bddf0551dc630cd9a567be5f8b20d71c17236d970f82ee862afbff3abfb49344be_640-1481018\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Implicaciones del Concepto DIAN 010713 de 2025 en el R\u00e9gimen Simple de Tributaci\u00f3n (SIMPLE)  El Concepto DIAN 010713 de 2025 constituye una referencia fundamental para la pr\u00e1ctica tributaria en Colombia. Este pronunciamiento precis\u00f3 el alcance del R\u00e9gimen Simple de Tributaci\u00f3n (SIMPLE) para el a\u00f1o gravable 2023, particularmente en relaci\u00f3n con los profesionales, cient\u00edficos y personas de profesiones liberales con ingresos en 2022 entre 12.000 y 100.000 UVT. La DIAN reconoci\u00f3 que, en virtud de la Sentencia C-540 de 2023, estos contribuyentes s\u00ed pod\u00edan ser considerados sujetos pasivos del SIMPLE, aun cuando no estuvieran incluidos en el listado de la Resoluci\u00f3n 000203 de 2024<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-social-share uagb-social-share__outer-wrap uagb-social-share__layout-horizontal uagb-block-cf9df3aa\">\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-a3b315b4\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/www.facebook.com\/sharer.php?u=\" tabindex=\"0\" role=\"button\" aria-label=\"facebook\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.8 90.69 226.4 209.3 245V327.7h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.3 482.4 504 379.8 504 256z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-18d1752a\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/twitter.com\/share?url=\" tabindex=\"0\" role=\"button\" aria-label=\"twitter\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm-48.9 158.8c.2 2.8 .2 5.7 .2 8.5 0 86.7-66 186.6-186.6 186.6-37.2 0-71.7-10.8-100.7-29.4 5.3 .6 10.4 .8 15.8 .8 30.7 0 58.9-10.4 81.4-28-28.8-.6-53-19.5-61.3-45.5 10.1 1.5 19.2 1.5 29.6-1.2-30-6.1-52.5-32.5-52.5-64.4v-.8c8.7 4.9 18.9 7.9 29.6 8.3a65.45 65.45 0 0 1 -29.2-54.6c0-12.2 3.2-23.4 8.9-33.1 32.3 39.8 80.8 65.8 135.2 68.6-9.3-44.5 24-80.6 64-80.6 18.9 0 35.9 7.9 47.9 20.7 14.8-2.8 29-8.3 41.6-15.8-4.9 15.2-15.2 28-28.8 36.1 13.2-1.4 26-5.1 37.8-10.2-8.9 13.1-20.1 24.7-32.9 34z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-5d57724c\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/pinterest.com\/pin\/create\/link\/?url=\" tabindex=\"0\" role=\"button\" aria-label=\"pinterest\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 80v352c0 26.5-21.5 48-48 48H154.4c9.8-16.4 22.4-40 27.4-59.3 3-11.5 15.3-58.4 15.3-58.4 8 15.3 31.4 28.2 56.3 28.2 74.1 0 127.4-68.1 127.4-152.7 0-81.1-66.2-141.8-151.4-141.8-106 0-162.2 71.1-162.2 148.6 0 36 19.2 80.8 49.8 95.1 4.7 2.2 7.1 1.2 8.2-3.3 .8-3.4 5-20.1 6.8-27.8 .6-2.5 .3-4.6-1.7-7-10.1-12.3-18.3-34.9-18.3-56 0-54.2 41-106.6 110.9-106.6 60.3 0 102.6 41.1 102.6 99.9 0 66.4-33.5 112.4-77.2 112.4-24.1 0-42.1-19.9-36.4-44.4 6.9-29.2 20.3-60.7 20.3-81.8 0-53-75.5-45.7-75.5 25 0 21.7 7.3 36.5 7.3 36.5-31.4 132.8-36.1 134.5-29.6 192.6l2.2 .8H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-71ad8376\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/www.linkedin.com\/shareArticle?url=\" tabindex=\"0\" role=\"button\" aria-label=\"linkedin\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share uagb-social-share__outer-wrap uagb-social-share__layout-horizontal uagb-block-61d7f1c9\">\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-fb55296c\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/www.facebook.com\/sharer.php?u=\" tabindex=\"0\" role=\"button\" aria-label=\"facebook\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.8 90.69 226.4 209.3 245V327.7h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.3 482.4 504 379.8 504 256z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-e5b5550e\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/twitter.com\/share?url=\" tabindex=\"0\" role=\"button\" aria-label=\"twitter\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M400 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm-48.9 158.8c.2 2.8 .2 5.7 .2 8.5 0 86.7-66 186.6-186.6 186.6-37.2 0-71.7-10.8-100.7-29.4 5.3 .6 10.4 .8 15.8 .8 30.7 0 58.9-10.4 81.4-28-28.8-.6-53-19.5-61.3-45.5 10.1 1.5 19.2 1.5 29.6-1.2-30-6.1-52.5-32.5-52.5-64.4v-.8c8.7 4.9 18.9 7.9 29.6 8.3a65.45 65.45 0 0 1 -29.2-54.6c0-12.2 3.2-23.4 8.9-33.1 32.3 39.8 80.8 65.8 135.2 68.6-9.3-44.5 24-80.6 64-80.6 18.9 0 35.9 7.9 47.9 20.7 14.8-2.8 29-8.3 41.6-15.8-4.9 15.2-15.2 28-28.8 36.1 13.2-1.4 26-5.1 37.8-10.2-8.9 13.1-20.1 24.7-32.9 34z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-93d935b5\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/pinterest.com\/pin\/create\/link\/?url=\" tabindex=\"0\" role=\"button\" aria-label=\"pinterest\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M448 80v352c0 26.5-21.5 48-48 48H154.4c9.8-16.4 22.4-40 27.4-59.3 3-11.5 15.3-58.4 15.3-58.4 8 15.3 31.4 28.2 56.3 28.2 74.1 0 127.4-68.1 127.4-152.7 0-81.1-66.2-141.8-151.4-141.8-106 0-162.2 71.1-162.2 148.6 0 36 19.2 80.8 49.8 95.1 4.7 2.2 7.1 1.2 8.2-3.3 .8-3.4 5-20.1 6.8-27.8 .6-2.5 .3-4.6-1.7-7-10.1-12.3-18.3-34.9-18.3-56 0-54.2 41-106.6 110.9-106.6 60.3 0 102.6 41.1 102.6 99.9 0 66.4-33.5 112.4-77.2 112.4-24.1 0-42.1-19.9-36.4-44.4 6.9-29.2 20.3-60.7 20.3-81.8 0-53-75.5-45.7-75.5 25 0 21.7 7.3 36.5 7.3 36.5-31.4 132.8-36.1 134.5-29.6 192.6l2.2 .8H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-76d5c912\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/www.linkedin.com\/shareArticle?url=\" tabindex=\"0\" role=\"button\" aria-label=\"linkedin\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En esta providencia, la Corporaci\u00f3n confirma la nulidad de la liquidaci\u00f3n de la contribuci\u00f3n adicional correspondiente al a\u00f1o 2020, no por la inexequibilidad directa de la norma legal, sino por la vulneraci\u00f3n del principio de irretroactividad tributaria derivada del acto administrativo general que sirvi\u00f3 de fundamento al cobro. 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