{"id":2265,"date":"2025-06-09T18:55:31","date_gmt":"2025-06-09T18:55:31","guid":{"rendered":"https:\/\/planningtax.com\/?p=2265"},"modified":"2025-06-10T18:56:43","modified_gmt":"2025-06-10T18:56:43","slug":"depuracion-de-la-base-de-retencion-en-la-fuente-por-ingresos-laborales","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/depuracion-de-la-base-de-retencion-en-la-fuente-por-ingresos-laborales\/","title":{"rendered":"Depuraci\u00f3n de la base de retenci\u00f3n en la fuente por ingresos laborales"},"content":{"rendered":"<p>\u00bfCu\u00e1l es el tratamiento en retenci\u00f3n en la fuente de las cotizaciones obligatorias efectuadas al componente complementario de ahorro individual del pilar contributivo de la Ley 2381 de 2024? \u00bfSon deducibles para el empleador los aportes obligatorios realizados al componente complementario de ahorro individual del pilar contributivo establecido en la Ley 2381 de 2024, y los salarios sobre los cuales se efectuaron dichas cotizaciones?<\/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\/06\/Concepto-5300-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Concepto 5300 DIAN.\"><\/object><a id=\"wp-block-file--media-50612c2c-86f3-4df4-bba4-5c7b16a21814\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/06\/Concepto-5300-DIAN.pdf\">Concepto 5300 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/06\/Concepto-5300-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-50612c2c-86f3-4df4-bba4-5c7b16a21814\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfCu\u00e1l es el tratamiento en retenci\u00f3n en la fuente de las cotizaciones obligatorias efectuadas al componente complementario de ahorro individual del pilar contributivo de la Ley 2381 de 2024? \u00bfSon deducibles para el empleador los aportes obligatorios realizados al componente complementario de ahorro individual del pilar contributivo establecido en la Ley 2381 de 2024, y [&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-2265","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\/2265","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=2265"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2265\/revisions"}],"predecessor-version":[{"id":2267,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2265\/revisions\/2267"}],"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=2265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}