{"id":2472,"date":"2025-08-04T22:57:21","date_gmt":"2025-08-04T22:57:21","guid":{"rendered":"https:\/\/planningtax.com\/?p=2472"},"modified":"2025-08-04T23:00:54","modified_gmt":"2025-08-04T23:00:54","slug":"impuesto-sobre-las-ventas-iva-bienes-excluidos-importacion-de-gasolina-y-acpm","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/impuesto-sobre-las-ventas-iva-bienes-excluidos-importacion-de-gasolina-y-acpm\/","title":{"rendered":"Impuesto Sobre las Ventas \u2013 IVA. Bienes excluidos. Importaci\u00f3n de gasolina y ACPM."},"content":{"rendered":"\n<p>La gasolina y el ACPM tal y como est\u00e1n definidos en el par\u00e1grafo 1 del art\u00edculo 167 de la Ley 1607 de 2012 est\u00e1n gravados con el IVA. La referencia a la exclusi\u00f3n que se hace en el art\u00edculo 465 del ET se entiende derogada t\u00e1citamente por lo previsto en la Ley 1819 de 2016. [\u2026]<\/p>\n\n\n\n<p>Cuando se importa combustibles derivados del petr\u00f3leo: 1. La base gravable corresponde a la establecida en el art\u00edculo 459 del E.T. 2. La tarifa del impuesto sobre las ventas -IVA aplicable es la tarifa general del 19%, de conformidad con el art\u00edculo468 del E.T.<\/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\/08\/CONCEPTO-008922-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO-008922-DIAN.\"><\/object><a id=\"wp-block-file--media-01683804-60ec-4778-9da5-c449f4800903\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/08\/CONCEPTO-008922-DIAN.pdf\">CONCEPTO-008922-DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/08\/CONCEPTO-008922-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-01683804-60ec-4778-9da5-c449f4800903\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La gasolina y el ACPM tal y como est\u00e1n definidos en el par\u00e1grafo 1 del art\u00edculo 167 de la Ley 1607 de 2012 est\u00e1n gravados con el IVA. La referencia a la exclusi\u00f3n que se hace en el art\u00edculo 465 del ET se entiende derogada t\u00e1citamente por lo previsto en la Ley 1819 de 2016. [&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-2472","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\/2472","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=2472"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2472\/revisions"}],"predecessor-version":[{"id":2474,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2472\/revisions\/2474"}],"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=2472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}