{"id":1461,"date":"2024-03-20T19:51:39","date_gmt":"2024-03-20T19:51:39","guid":{"rendered":"https:\/\/planningtax.com\/?p=1461"},"modified":"2024-03-26T19:57:56","modified_gmt":"2024-03-26T19:57:56","slug":"condonacion-de-deudas-y-efectos-fiscales","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/condonacion-de-deudas-y-efectos-fiscales\/","title":{"rendered":"Condonaci\u00f3n de deudas y efectos fiscales"},"content":{"rendered":"<p><strong>Problema Jur\u00eddico<br><\/strong>\u00bfLa condonaci\u00f3n (o remisi\u00f3n) de la deuda que una persona jur\u00eddica le haga a su acreedor -persona jur\u00eddica-del r\u00e9gimen ordinario del impuesto sobre la renta, est\u00e1 gravada con el impuesto complementario de ganancias ocasionales?<\/p>\n\n\n\n<p><strong>Tesis Jur\u00eddica<br><\/strong>S\u00ed. La condonaci\u00f3n (o remisi\u00f3n) de una deuda realizada por una persona jur\u00eddica a otra se asimila a una donaci\u00f3n. En este escenario, el patrimonio de la persona jur\u00eddica incrementa, por haberse extinguido un pasivo a t\u00edtulo gratuito; en consecuencia, se cumple con el supuesto de hecho se\u00f1alado en el art\u00edculo 302 del Estatuto Tributario, encontr\u00e1ndose gravado con el impuesto complementario de ganancias ocasionales.<\/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\/2024\/03\/Condonacion-de-deudas-y-efectos-fiscales.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Condonacion-de-deudas-y-efectos-fiscales.\"><\/object><a id=\"wp-block-file--media-a20fe095-a0f5-4e80-ace1-6565853073b0\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/03\/Condonacion-de-deudas-y-efectos-fiscales.pdf\">Condonacion-de-deudas-y-efectos-fiscales<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/03\/Condonacion-de-deudas-y-efectos-fiscales.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a20fe095-a0f5-4e80-ace1-6565853073b0\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Problema Jur\u00eddico\u00bfLa condonaci\u00f3n (o remisi\u00f3n) de la deuda que una persona jur\u00eddica le haga a su acreedor -persona jur\u00eddica-del r\u00e9gimen ordinario del impuesto sobre la renta, est\u00e1 gravada con el impuesto complementario de ganancias ocasionales? Tesis Jur\u00eddicaS\u00ed. La condonaci\u00f3n (o remisi\u00f3n) de una deuda realizada por una persona jur\u00eddica a otra se asimila a una [&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-1461","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\/1461","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=1461"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1461\/revisions"}],"predecessor-version":[{"id":1463,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1461\/revisions\/1463"}],"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=1461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}