{"id":2557,"date":"2025-09-24T22:40:35","date_gmt":"2025-09-24T22:40:35","guid":{"rendered":"https:\/\/planningtax.com\/?p=2557"},"modified":"2025-09-24T22:40:36","modified_gmt":"2025-09-24T22:40:36","slug":"rst-y-devoluciones-de-iva-dian-aclara-procedimiento-para-productores-de-bienes-exentos","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/rst-y-devoluciones-de-iva-dian-aclara-procedimiento-para-productores-de-bienes-exentos\/","title":{"rendered":"RST y devoluciones de IVA: DIAN aclara procedimiento para productores de bienes exentos"},"content":{"rendered":"<p>Mediante el Concepto 013688 de 2025, la DIAN precis\u00f3 que los contribuyentes del R\u00e9gimen Simple de Tributaci\u00f3n (RST) que son responsables de IVA y productores de bienes exentos con derecho a devoluci\u00f3n solo podr\u00e1n solicitar la devoluci\u00f3n del saldo a favor una vez presentada su declaraci\u00f3n anual consolidada, y no de forma bimestral. Aunque los anticipos del SIMPLE se realizan cada dos meses, la obligaci\u00f3n formal de declarar es anual (art. 915 E.T.), raz\u00f3n por la cual la solicitud de devoluci\u00f3n debe seguir el procedimiento general de saldos a favor, soport\u00e1ndose en la informaci\u00f3n de todos los bimestres del a\u00f1o. El pronunciamiento reitera la importancia de cumplir con requisitos formales, plazos y soportes, para evitar rechazos o demoras en los tr\u00e1mites ante la administraci\u00f3n tributaria<\/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\/09\/CONCEPTO-013688-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 013688 DIAN.\"><\/object><a id=\"wp-block-file--media-ccc25f4a-73f1-40a5-8a97-f5cdf9f5b057\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/09\/CONCEPTO-013688-DIAN.pdf\">CONCEPTO 013688 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/09\/CONCEPTO-013688-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ccc25f4a-73f1-40a5-8a97-f5cdf9f5b057\">Descarga<\/a><\/div>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>","protected":false},"excerpt":{"rendered":"<p>Mediante el Concepto 013688 de 2025, la DIAN precis\u00f3 que los contribuyentes del R\u00e9gimen Simple de Tributaci\u00f3n (RST) que son responsables de IVA y productores de bienes exentos con derecho a devoluci\u00f3n solo podr\u00e1n solicitar la devoluci\u00f3n del saldo a favor una vez presentada su declaraci\u00f3n anual consolidada, y no de forma bimestral. Aunque los [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2557","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\/2557","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=2557"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2557\/revisions"}],"predecessor-version":[{"id":2559,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2557\/revisions\/2559"}],"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=2557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}