{"id":1168,"date":"2023-09-28T15:40:00","date_gmt":"2023-09-28T15:40:00","guid":{"rendered":"https:\/\/planningtax.com\/?p=1168"},"modified":"2023-10-03T15:45:16","modified_gmt":"2023-10-03T15:45:16","slug":"impuesto-sobre-las-ventas-iva-servicios-excluidos","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/impuesto-sobre-las-ventas-iva-servicios-excluidos\/","title":{"rendered":"Sales Tax - IVA. Excluded services"},"content":{"rendered":"<p>\u00bfEst\u00e1 gravado con el impuesto sobre las ventas el otorgamiento de un cr\u00e9dito de consumo de bajo monto?<\/p>\n\n\n\n<p>TESIS JUR\u00cdDICA<\/p>\n\n\n\n<p>El otorgamiento de un cr\u00e9dito de consumo de bajo monto no est\u00e1 gravado con el impuesto sobre las ventas en los t\u00e9rminos del numeral 16 del art\u00edculo 476 del Estatuto Tributario.<\/p>\n\n\n\n<p>FUNDAMENTACI\u00d3N<\/p>\n\n\n\n<p>El art\u00edculo 476 del Estatuto Tributario indica que est\u00e1n excluidos del impuesto sobre las ventas, entre otros servicios, \u201cLos intereses y rendimientos financieros por operaciones de cr\u00e9dito, siempre que no formen parte de la base gravable se\u00f1alada en el art\u00edculo 447, y el arrendamiento financiero (leasing)\u201d (subrayado fuera de texto).<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/10\/oficio_dian_15112_2023.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of oficio_dian_15112_2023.\"><\/object><a id=\"wp-block-file--media-95c12216-9da4-4897-831d-2922942ba4fa\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/10\/oficio_dian_15112_2023.pdf\">oficio_dian_15112_2023<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/10\/oficio_dian_15112_2023.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-95c12216-9da4-4897-831d-2922942ba4fa\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfEst\u00e1 gravado con el impuesto sobre las ventas el otorgamiento de un cr\u00e9dito de consumo de bajo monto? TESIS JUR\u00cdDICA El otorgamiento de un cr\u00e9dito de consumo de bajo monto no est\u00e1 gravado con el impuesto sobre las ventas en los t\u00e9rminos del numeral 16 del art\u00edculo 476 del Estatuto Tributario. FUNDAMENTACI\u00d3N El art\u00edculo 476 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1169,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1168","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1168","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=1168"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1168\/revisions"}],"predecessor-version":[{"id":1171,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1168\/revisions\/1171"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1169"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=1168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}