{"id":2570,"date":"2025-10-01T20:16:41","date_gmt":"2025-10-01T20:16:41","guid":{"rendered":"https:\/\/planningtax.com\/?p=2570"},"modified":"2025-10-01T20:16:41","modified_gmt":"2025-10-01T20:16:41","slug":"exclusividad-en-zonas-francas-dian-aclara-limites-sobre-mercancias-nacionalizadas","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/exclusividad-en-zonas-francas-dian-aclara-limites-sobre-mercancias-nacionalizadas\/","title":{"rendered":"Exclusividad en zonas francas: DIAN aclara l\u00edmites sobre mercanc\u00edas nacionalizadas"},"content":{"rendered":"<p>Mediante el Concepto 011925 del 2 de septiembre de 2025, la DIAN precis\u00f3 que los usuarios industriales de bienes y servicios en zona franca pueden tener o almacenar mercanc\u00edas nacionalizadas por fuera del \u00e1rea declarada, siempre que estas no generen renta ni se relacionen con su objeto social autorizado. La entidad record\u00f3 que el principio de exclusividad del Decreto 2147 de 2016 obliga a que toda actividad productora de renta se realice \u00fanicamente dentro de la zona franca, salvo excepciones expresamente previstas en la norma.<\/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\/CONCEPTO-011925-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 011925 DIAN.\"><\/object><a id=\"wp-block-file--media-efce554d-507b-432a-b1c3-912442d0996c\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/10\/CONCEPTO-011925-DIAN.pdf\">CONCEPTO 011925 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/10\/CONCEPTO-011925-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-efce554d-507b-432a-b1c3-912442d0996c\">Descarga<\/a><\/div>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>","protected":false},"excerpt":{"rendered":"<p>Mediante el Concepto 011925 del 2 de septiembre de 2025, la DIAN precis\u00f3 que los usuarios industriales de bienes y servicios en zona franca pueden tener o almacenar mercanc\u00edas nacionalizadas por fuera del \u00e1rea declarada, siempre que estas no generen renta ni se relacionen con su objeto social autorizado. La entidad record\u00f3 que el principio [&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-2570","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\/2570","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=2570"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2570\/revisions"}],"predecessor-version":[{"id":2572,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2570\/revisions\/2572"}],"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=2570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}