{"id":2268,"date":"2025-06-09T18:57:00","date_gmt":"2025-06-09T18:57:00","guid":{"rendered":"https:\/\/planningtax.com\/?p=2268"},"modified":"2025-06-10T18:58:31","modified_gmt":"2025-06-10T18:58:31","slug":"retencion-en-la-fuente-indemnizaciones-tarifa-de-retencion-en-la-fuente","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/retencion-en-la-fuente-indemnizaciones-tarifa-de-retencion-en-la-fuente\/","title":{"rendered":"Retenci\u00f3n en la fuente &#8211; Indemnizaciones &#8211; Tarifa de retenci\u00f3n en la fuente"},"content":{"rendered":"<p>En primer lugar, es importante reiterar que trat\u00e1ndose de indemnizaciones solamente los pagos que se realicen por concepto de da\u00f1o emergente, entendido como una p\u00e9rdida patrimonial sufrida por la v\u00edctima, no se encuentran sometidos a retenci\u00f3n en la fuente dado que virtud de lo dispuesto en el art\u00edculo 1.2.1.7.1 del Decreto 1625 de 2016 son ingresos no susceptibles de producir un incremento neto en el patrimonio y por esta raz\u00f3n no hacen parte de la renta l\u00edquida gravable.<\/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-5302-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Concepto 5302 DIAN.\"><\/object><a id=\"wp-block-file--media-8211f6d0-f5e8-45eb-b21e-69176cb6fce6\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/06\/Concepto-5302-DIAN.pdf\">Concepto 5302 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/06\/Concepto-5302-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-8211f6d0-f5e8-45eb-b21e-69176cb6fce6\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>En primer lugar, es importante reiterar que trat\u00e1ndose de indemnizaciones solamente los pagos que se realicen por concepto de da\u00f1o emergente, entendido como una p\u00e9rdida patrimonial sufrida por la v\u00edctima, no se encuentran sometidos a retenci\u00f3n en la fuente dado que virtud de lo dispuesto en el art\u00edculo 1.2.1.7.1 del Decreto 1625 de 2016 son [&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-2268","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\/2268","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=2268"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2268\/revisions"}],"predecessor-version":[{"id":2270,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2268\/revisions\/2270"}],"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=2268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}