{"id":2323,"date":"2025-07-07T21:44:05","date_gmt":"2025-07-07T21:44:05","guid":{"rendered":"https:\/\/planningtax.com\/?p=2323"},"modified":"2025-07-07T21:44:06","modified_gmt":"2025-07-07T21:44:06","slug":"cmi-y-poir-se-constituyen-ingresos-para-las-empresas-prestadoras-de-servicios-publicos-domiciliarios","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/cmi-y-poir-se-constituyen-ingresos-para-las-empresas-prestadoras-de-servicios-publicos-domiciliarios\/","title":{"rendered":"CMI y POIR se constituyen ingresos para las empresas prestadoras de servicios p\u00fablicos domiciliarios."},"content":{"rendered":"<p>Los recursos recaudados por concepto de Costo Medio de Inversi\u00f3n &#8211; CMI dirigidos al Plan de Obras e Inversiones Regulado \u2013 POIR, a trav\u00e9s de la tarifa de servicios p\u00fablicos domiciliarios de acueducto y alcantarillado se consideran ingresos en el a\u00f1o gravable que se ejecuten las diferentes inversiones para las que fueron proyectados, teniendo en cuenta que de acuerdo con el art\u00edculo 28 del Estatuto Tributario en ese a\u00f1o gravable se entienden devengados.<\/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-007646-int-893-DE-2025-JUNIO-13.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO-007646-int-893-DE-2025-JUNIO-13.\"><\/object><a id=\"wp-block-file--media-7450de08-3d15-443b-91f0-c7bd286fd767\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-007646-int-893-DE-2025-JUNIO-13.pdf\">CONCEPTO-007646-int-893-DE-2025-JUNIO-13<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-007646-int-893-DE-2025-JUNIO-13.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-7450de08-3d15-443b-91f0-c7bd286fd767\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Los recursos recaudados por concepto de Costo Medio de Inversi\u00f3n &#8211; CMI dirigidos al Plan de Obras e Inversiones Regulado \u2013 POIR, a trav\u00e9s de la tarifa de servicios p\u00fablicos domiciliarios de acueducto y alcantarillado se consideran ingresos en el a\u00f1o gravable que se ejecuten las diferentes inversiones para las que fueron proyectados, teniendo en [&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-2323","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\/2323","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=2323"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2323\/revisions"}],"predecessor-version":[{"id":2325,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2323\/revisions\/2325"}],"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=2323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}