{"id":1268,"date":"2023-10-27T00:20:00","date_gmt":"2023-10-27T00:20:00","guid":{"rendered":"https:\/\/planningtax.com\/?p=1268"},"modified":"2023-11-08T00:54:02","modified_gmt":"2023-11-08T00:54:02","slug":"base-gravable-del-impuesto-al-patrimonio","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/base-gravable-del-impuesto-al-patrimonio\/","title":{"rendered":"Base gravable del impuesto al patrimonio"},"content":{"rendered":"<p><strong>Problema jur\u00eddico<\/strong><br>\u00bfLa disminuci\u00f3n de la base gravable del impuesto al patrimonio, al aportar bienes a una sociedad con una fracci\u00f3n a capital y otra a t\u00edtulo de prima en la emisi\u00f3n de acciones, sin un prop\u00f3sito econ\u00f3mico o comercial, puede ser considerado abusivo en los t\u00e9rminos del art\u00edculo\u00a0<a href=\"https:\/\/normograma.dian.gov.co\/dian\/compilacion\/docs\/estatuto_tributario.htm#869\">869<\/a>\u00a0del Estatuto Tributario?<\/p>\n\n\n\n<p><strong>Tesis jur\u00eddica<\/strong><br>S\u00ed. Aportar bienes a una sociedad diluyendo el valor intr\u00ednseco de las acciones del aportante para disminuir la base gravable del impuesto al patrimonio, sin tener un prop\u00f3sito econ\u00f3mico o comercial, puede ser considerado abusivo en los t\u00e9rminos del art\u00edculo\u00a0<a href=\"https:\/\/normograma.dian.gov.co\/dian\/compilacion\/docs\/estatuto_tributario.htm#869\">869<\/a>\u00a0del Estatuto Tributario.<\/p>\n\n\n\n<p><strong>Concepto 18926 de 2023 DIAN\u00a0<\/strong><\/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\/11\/oficio_dian_18926_2023-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of oficio_dian_18926_2023-1.\"><\/object><a id=\"wp-block-file--media-49b8926f-0a86-47b0-8269-0a838451429e\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/11\/oficio_dian_18926_2023-1.pdf\">oficio_dian_18926_2023-1<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/11\/oficio_dian_18926_2023-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-49b8926f-0a86-47b0-8269-0a838451429e\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Problema jur\u00eddico\u00bfLa disminuci\u00f3n de la base gravable del impuesto al patrimonio, al aportar bienes a una sociedad con una fracci\u00f3n a capital y otra a t\u00edtulo de prima en la emisi\u00f3n de acciones, sin un prop\u00f3sito econ\u00f3mico o comercial, puede ser considerado abusivo en los t\u00e9rminos del art\u00edculo\u00a0869\u00a0del Estatuto Tributario? Tesis jur\u00eddicaS\u00ed. Aportar bienes a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1268","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\/1268","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=1268"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1268\/revisions"}],"predecessor-version":[{"id":1270,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1268\/revisions\/1270"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=1268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}