{"id":2567,"date":"2025-10-01T20:15:52","date_gmt":"2025-10-01T20:15:52","guid":{"rendered":"https:\/\/planningtax.com\/?p=2567"},"modified":"2025-10-01T20:15:53","modified_gmt":"2025-10-01T20:15:53","slug":"corte-suprema-confirma-condena-por-omision-en-la-consignacion-de-retenciones-de-iva","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/corte-suprema-confirma-condena-por-omision-en-la-consignacion-de-retenciones-de-iva\/","title":{"rendered":"Corte Suprema confirma condena por omisi\u00f3n en la consignaci\u00f3n de retenciones de IVA"},"content":{"rendered":"<p>La Sala de Casaci\u00f3n Penal de la Corte Suprema de Justicia, mediante la sentencia SP1863-2025, ratific\u00f3 la responsabilidad penal de la representante legal de una sociedad por el delito de omisi\u00f3n del agente retenedor o recaudador. La condena se origin\u00f3 en el incumplimiento de la obligaci\u00f3n de consignar oportunamente las retenciones de IVA practicadas, lo que deriv\u00f3 en una pena de prisi\u00f3n y multa econ\u00f3mica, evidenciando que el no trasladar a la administraci\u00f3n tributaria los valores retenidos constituye un delito contra la administraci\u00f3n p\u00fablica.<\/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\/10\/SP1863-2025.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of SP1863-2025.\"><\/object><a id=\"wp-block-file--media-32da63c2-29fa-45b6-9f37-d8838f1ae09a\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/10\/SP1863-2025.pdf\">SP1863-2025<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/10\/SP1863-2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-32da63c2-29fa-45b6-9f37-d8838f1ae09a\">Descarga<\/a><\/div>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>","protected":false},"excerpt":{"rendered":"<p>La Sala de Casaci\u00f3n Penal de la Corte Suprema de Justicia, mediante la sentencia SP1863-2025, ratific\u00f3 la responsabilidad penal de la representante legal de una sociedad por el delito de omisi\u00f3n del agente retenedor o recaudador. La condena se origin\u00f3 en el incumplimiento de la obligaci\u00f3n de consignar oportunamente las retenciones de IVA practicadas, lo [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1383,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2567","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\/2567","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=2567"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2567\/revisions"}],"predecessor-version":[{"id":2569,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2567\/revisions\/2569"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1383"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=2567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}