{"id":2623,"date":"2025-10-22T22:23:01","date_gmt":"2025-10-22T22:23:01","guid":{"rendered":"https:\/\/planningtax.com\/?p=2623"},"modified":"2025-10-22T22:23:02","modified_gmt":"2025-10-22T22:23:02","slug":"dian-ajusta-criterio-sobre-aplicacion-de-la-estampilla-pro-universidad-nacional-en-contratos-estatales","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-ajusta-criterio-sobre-aplicacion-de-la-estampilla-pro-universidad-nacional-en-contratos-estatales\/","title":{"rendered":"DIAN ajusta criterio sobre aplicaci\u00f3n de la Estampilla Pro Universidad Nacional en contratos estatales"},"content":{"rendered":"<p>La DIAN, mediante el Concepto 015019 de 2025, redefini\u00f3 el alcance del tributo de la Estampilla Pro Universidad Nacional y dem\u00e1s universidades estatales, precisando que no aplica a contratos de concesi\u00f3n ni a Asociaciones P\u00fablico Privadas (APP). Esta modificaci\u00f3n, sustentada en la jurisprudencia del Consejo de Estado, busca armonizar la interpretaci\u00f3n tributaria con el marco legal de la contrataci\u00f3n p\u00fablica y evitar cargas fiscales improcedentes para entidades y contratistas.<\/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-015019-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 015019 DIAN.\"><\/object><a id=\"wp-block-file--media-118a1004-1f70-48d7-b7d8-fef7e45d4230\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/10\/CONCEPTO-015019-DIAN.pdf\">CONCEPTO 015019 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/10\/CONCEPTO-015019-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-118a1004-1f70-48d7-b7d8-fef7e45d4230\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN, mediante el Concepto 015019 de 2025, redefini\u00f3 el alcance del tributo de la Estampilla Pro Universidad Nacional y dem\u00e1s universidades estatales, precisando que no aplica a contratos de concesi\u00f3n ni a Asociaciones P\u00fablico Privadas (APP). Esta modificaci\u00f3n, sustentada en la jurisprudencia del Consejo de Estado, busca armonizar la interpretaci\u00f3n tributaria con el marco [&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-2623","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\/2623","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=2623"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2623\/revisions"}],"predecessor-version":[{"id":2625,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2623\/revisions\/2625"}],"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=2623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}