{"id":2329,"date":"2025-07-07T21:46:17","date_gmt":"2025-07-07T21:46:17","guid":{"rendered":"https:\/\/planningtax.com\/?p=2329"},"modified":"2025-07-07T21:46:18","modified_gmt":"2025-07-07T21:46:18","slug":"contratos-de-cuentas-en-participacion","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/contratos-de-cuentas-en-participacion\/","title":{"rendered":"Contratos de cuentas en participaci\u00f3n.\u00a0"},"content":{"rendered":"<p>Una sociedad de comercializaci\u00f3n internacional puede celebrar contratos de cuentas en participaci\u00f3n, siempre y cuando la celebraci\u00f3n de este tipo de contratos se circunscriba a su capacidad, esto es, al desarrollo del objeto social principal; y act\u00fae como part\u00edcipe gestor ante la DIAN. Sin embargo, la celebraci\u00f3n de este tipo de contratos no exime a la sociedad de comercializaci\u00f3n internacional del cumplimiento de la obligaci\u00f3n de expedir el certificado al proveedor.<\/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-007857-int-923-DE-2025-JUNIO-18.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO-007857-int-923-DE-2025-JUNIO-18.\"><\/object><a id=\"wp-block-file--media-35c8ab9d-ee30-4fb9-a590-03da3f16514c\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-007857-int-923-DE-2025-JUNIO-18.pdf\">CONCEPTO-007857-int-923-DE-2025-JUNIO-18<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-007857-int-923-DE-2025-JUNIO-18.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-35c8ab9d-ee30-4fb9-a590-03da3f16514c\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Una sociedad de comercializaci\u00f3n internacional puede celebrar contratos de cuentas en participaci\u00f3n, siempre y cuando la celebraci\u00f3n de este tipo de contratos se circunscriba a su capacidad, esto es, al desarrollo del objeto social principal; y act\u00fae como part\u00edcipe gestor ante la DIAN. Sin embargo, la celebraci\u00f3n de este tipo de contratos no exime a [&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-2329","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\/2329","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=2329"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2329\/revisions"}],"predecessor-version":[{"id":2331,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2329\/revisions\/2331"}],"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=2329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}