{"id":2167,"date":"2025-04-07T21:36:58","date_gmt":"2025-04-07T21:36:58","guid":{"rendered":"https:\/\/planningtax.com\/?p=2167"},"modified":"2025-04-07T21:36:59","modified_gmt":"2025-04-07T21:36:59","slug":"retencion-en-la-fuente-en-el-pago-a-una-persona-natural-residente-fiscal-en-el-exterior","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/retencion-en-la-fuente-en-el-pago-a-una-persona-natural-residente-fiscal-en-el-exterior\/","title":{"rendered":"Retenci\u00f3n en la fuente en el pago a una persona natural residente fiscal en el exterior"},"content":{"rendered":"<p>El art\u00edculo 406 del Estatuto Tributario establece los casos en que debe efectuarse la retenci\u00f3n a t\u00edtulo de impuesto sobre la renta, precisamente quienes hagan pagos o abonos en cuenta por concepto de rentas sujetas a impuesto en Colombia, a favor de:&nbsp;<\/p>\n\n\n\n<p>1. Sociedades u otras entidades extranjeras sin domicilio en el pa\u00eds.<\/p>\n\n\n\n<p>2. Personas naturales extranjeras sin residencia en Colombia.<\/p>\n\n\n\n<p>3. Sucesiones il\u00edquidas de extranjeros que no eran residentes en Colombia.<\/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\/2025\/04\/CONCEPTO-003206-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 003206 DIAN.\"><\/object><a id=\"wp-block-file--media-270e220f-f644-4fa0-a621-dc255e275f27\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/04\/CONCEPTO-003206-DIAN.pdf\">CONCEPTO 003206 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/04\/CONCEPTO-003206-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-270e220f-f644-4fa0-a621-dc255e275f27\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 406 del Estatuto Tributario establece los casos en que debe efectuarse la retenci\u00f3n a t\u00edtulo de impuesto sobre la renta, precisamente quienes hagan pagos o abonos en cuenta por concepto de rentas sujetas a impuesto en Colombia, a favor de:&nbsp; 1. Sociedades u otras entidades extranjeras sin domicilio en el pa\u00eds. 2. Personas [&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-2167","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\/2167","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=2167"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2167\/revisions"}],"predecessor-version":[{"id":2169,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2167\/revisions\/2169"}],"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=2167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}