{"id":2361,"date":"2025-07-21T15:34:19","date_gmt":"2025-07-21T15:34:19","guid":{"rendered":"https:\/\/planningtax.com\/?p=2361"},"modified":"2025-07-22T15:35:54","modified_gmt":"2025-07-22T15:35:54","slug":"responsables-impuesto-unificado-regimen-simple-de-tributacion-liquidacion-de-aforo-omisos-impuesto-sobre-la-renta","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/responsables-impuesto-unificado-regimen-simple-de-tributacion-liquidacion-de-aforo-omisos-impuesto-sobre-la-renta\/","title":{"rendered":"Responsables impuesto unificado r\u00e9gimen simple de tributaci\u00f3n &#8211; Liquidaci\u00f3n de aforo &#8211; Omisos impuesto sobre la renta"},"content":{"rendered":"<p>\u00bfEs procedente que la DIAN profiera liquidaci\u00f3n de aforo a contribuyentes del R\u00e9gimen Simple de Tributaci\u00f3n (RST), que no hayan presentado declaraciones del Impuesto sobre la renta correspondiente a per\u00edodos anteriores al momento de la inscripci\u00f3n en el mencionado r\u00e9gimen?<\/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-008513-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 008513 DIAN.\"><\/object><a id=\"wp-block-file--media-015ee1a7-53c8-4c7e-9581-5d6c5ab58b24\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-008513-DIAN.pdf\">CONCEPTO 008513 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-008513-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-015ee1a7-53c8-4c7e-9581-5d6c5ab58b24\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfEs procedente que la DIAN profiera liquidaci\u00f3n de aforo a contribuyentes del R\u00e9gimen Simple de Tributaci\u00f3n (RST), que no hayan presentado declaraciones del Impuesto sobre la renta correspondiente a per\u00edodos anteriores al momento de la inscripci\u00f3n en el mencionado r\u00e9gimen?<\/p>","protected":false},"author":2,"featured_media":1194,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2361","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\/2361","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=2361"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2361\/revisions"}],"predecessor-version":[{"id":2363,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2361\/revisions\/2363"}],"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=2361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}