{"id":2312,"date":"2025-07-01T20:37:36","date_gmt":"2025-07-01T20:37:36","guid":{"rendered":"https:\/\/planningtax.com\/?p=2312"},"modified":"2025-07-01T20:37:37","modified_gmt":"2025-07-01T20:37:37","slug":"impuesto-de-timbre-causacion-contratos-con-vigencias-futuras","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/impuesto-de-timbre-causacion-contratos-con-vigencias-futuras\/","title":{"rendered":"Impuesto de timbre. Causaci\u00f3n, contratos con vigencias futuras"},"content":{"rendered":"<p>El impuesto de timbre nacional se causa sobre el valor total de un contrato suscrito durante la vigencia del Decreto Legislativo 0175 de 2025, aun cuando este incluya vigencias futuras.&nbsp;&nbsp;<\/p>\n\n\n\n<p>La suscripci\u00f3n de un contrato durante la vigencia del Decreto Legislativo 0175 de 2025, en el que consten obligaciones econ\u00f3micas, configura el hecho generador del impuesto siempre que dicho contrato incorpore desde su celebraci\u00f3n la totalidad del compromiso econ\u00f3mico, incluidas las obligaciones que se ejecutar\u00e1n con cargo a vigencias futuras.<\/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\/07\/CONCEPTO-007346-int-825-DE-2025-JUNIO-4.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO-007346-int-825-DE-2025-JUNIO-4.\"><\/object><a id=\"wp-block-file--media-b5f8b703-45da-4265-8359-9b784c66f8d0\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-007346-int-825-DE-2025-JUNIO-4.pdf\">CONCEPTO-007346-int-825-DE-2025-JUNIO-4<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-007346-int-825-DE-2025-JUNIO-4.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-b5f8b703-45da-4265-8359-9b784c66f8d0\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>El impuesto de timbre nacional se causa sobre el valor total de un contrato suscrito durante la vigencia del Decreto Legislativo 0175 de 2025, aun cuando este incluya vigencias futuras.&nbsp;&nbsp; La suscripci\u00f3n de un contrato durante la vigencia del Decreto Legislativo 0175 de 2025, en el que consten obligaciones econ\u00f3micas, configura el hecho generador del [&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-2312","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\/2312","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=2312"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2312\/revisions"}],"predecessor-version":[{"id":2314,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2312\/revisions\/2314"}],"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=2312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}