{"id":1590,"date":"2024-06-28T23:48:00","date_gmt":"2024-06-28T23:48:00","guid":{"rendered":"https:\/\/planningtax.com\/?p=1590"},"modified":"2024-07-02T23:50:25","modified_gmt":"2024-07-02T23:50:25","slug":"concepto-dian-003631","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/concepto-dian-003631\/","title":{"rendered":"Concepto DIAN 003631"},"content":{"rendered":"<p><strong>Participaci\u00f3n directa e indirecta en una Entidad Controlada del Exterior (ECE). Determinaci\u00f3n del porcentaje de participaci\u00f3n.<\/strong><\/p>\n\n\n\n<p>Para efectos de la determinaci\u00f3n del porcentaje de participaci\u00f3n indirecta en los t\u00e9rminos del art\u00edculo 883 del Estatuto Tributario, este se obtiene de multiplicar el porcentaje de participaci\u00f3n de la sociedad en la que es accionista por el porcentaje de participaci\u00f3n en cada uno de los niveles de propiedad hasta llegar a la Entidad Controlada del Exterior (ECE), dicho porcentaje se determina en forma individual por cada residente colombiano, sin incidencia de los v\u00ednculos de consanguinidad que pueda tener con los dem\u00e1s controlantes de la ECE.<\/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\/07\/Determinacion-del-porcentaje-de-participacion-ECE.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Determinacion-del-porcentaje-de-participacion-ECE.\"><\/object><a id=\"wp-block-file--media-c914a1cf-424d-4f10-bfc3-1de980d48ebc\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/07\/Determinacion-del-porcentaje-de-participacion-ECE.pdf\">Determinacion-del-porcentaje-de-participacion-ECE<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/07\/Determinacion-del-porcentaje-de-participacion-ECE.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c914a1cf-424d-4f10-bfc3-1de980d48ebc\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Participaci\u00f3n directa e indirecta en una Entidad Controlada del Exterior (ECE). Determinaci\u00f3n del porcentaje de participaci\u00f3n. Para efectos de la determinaci\u00f3n del porcentaje de participaci\u00f3n indirecta en los t\u00e9rminos del art\u00edculo 883 del Estatuto Tributario, este se obtiene de multiplicar el porcentaje de participaci\u00f3n de la sociedad en la que es accionista por el porcentaje [&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-1590","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\/1590","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=1590"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1590\/revisions"}],"predecessor-version":[{"id":1593,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1590\/revisions\/1593"}],"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=1590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}