{"id":2367,"date":"2025-07-21T15:36:57","date_gmt":"2025-07-21T15:36:57","guid":{"rendered":"https:\/\/planningtax.com\/?p=2367"},"modified":"2025-07-22T15:37:56","modified_gmt":"2025-07-22T15:37:56","slug":"regimen-unificado-de-tributacion-simple-enajenacion-de-activos-fijos","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/regimen-unificado-de-tributacion-simple-enajenacion-de-activos-fijos\/","title":{"rendered":"R\u00e9gimen Unificado de Tributaci\u00f3n SIMPLE &#8211; Enajenaci\u00f3n de activos fijos"},"content":{"rendered":"<p>\u00bfDebe incluirse en la base gravable del impuesto unificado bajo el R\u00e9gimen Simple de Tributaci\u00f3n (RST) el valor total de venta de un activo fijo pose\u00eddo por menos de dos a\u00f1os, o \u00fanicamente la utilidad generada por dicha enajenaci\u00f3n en aplicaci\u00f3n al criterio contable conforme al art\u00edculo 21-1 del Estatuto Tributario (E.T.), el cual reconoce como ingreso \u00fanicamente la utilidad generada en la operaci\u00f3n?<\/p>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>\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-008515-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 008515 DIAN.\"><\/object><a id=\"wp-block-file--media-c44b7850-9718-4e63-9cf2-bc37f5bec3e6\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-008515-DIAN.pdf\">CONCEPTO 008515 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/CONCEPTO-008515-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c44b7850-9718-4e63-9cf2-bc37f5bec3e6\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfDebe incluirse en la base gravable del impuesto unificado bajo el R\u00e9gimen Simple de Tributaci\u00f3n (RST) el valor total de venta de un activo fijo pose\u00eddo por menos de dos a\u00f1os, o \u00fanicamente la utilidad generada por dicha enajenaci\u00f3n en aplicaci\u00f3n al criterio contable conforme al art\u00edculo 21-1 del Estatuto Tributario (E.T.), el cual reconoce [&hellip;]<\/p>\n","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-2367","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\/2367","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=2367"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2367\/revisions"}],"predecessor-version":[{"id":2369,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2367\/revisions\/2369"}],"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=2367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}