{"id":2638,"date":"2025-11-04T17:50:34","date_gmt":"2025-11-04T17:50:34","guid":{"rendered":"https:\/\/planningtax.com\/?p=2638"},"modified":"2025-11-07T17:59:49","modified_gmt":"2025-11-07T17:59:49","slug":"como-contabilizar-el-regimen-simple-de-tributacion-esto-dice-el-ctcp","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/como-contabilizar-el-regimen-simple-de-tributacion-esto-dice-el-ctcp\/","title":{"rendered":"\u00bfC\u00f3mo contabilizar el R\u00e9gimen Simple de Tributaci\u00f3n? Esto dice el CTCP"},"content":{"rendered":"<p>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica (CTCP), mediante el concepto 2025-0268, resolvi\u00f3 inquietudes frecuentes sobre el tratamiento contable del R\u00e9gimen Simple de Tributaci\u00f3n. En su respuesta, explica c\u00f3mo reconocer los anticipos bimestrales, el impuesto unificado mensual, los descuentos tributarios por pensi\u00f3n y medios electr\u00f3nicos, as\u00ed como el manejo contable cuando los descuentos superan el impuesto a pagar. Tambi\u00e9n precisa el momento de reconocimiento del gasto bajo el principio de devengo establecido por las NIIF. <\/p>\n\n\n\n<p>Consulta el concepto completo<\/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\/11\/CTCP-2025-0268.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CTCP 2025-0268.\"><\/object><a id=\"wp-block-file--media-46ebdabc-ef49-4ed9-9694-e97bf34bf309\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/11\/CTCP-2025-0268.pdf\">CTCP 2025-0268<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/11\/CTCP-2025-0268.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-46ebdabc-ef49-4ed9-9694-e97bf34bf309\">Descarga<\/a><\/div>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>","protected":false},"excerpt":{"rendered":"<p>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica (CTCP), mediante el concepto 2025-0268, resolvi\u00f3 inquietudes frecuentes sobre el tratamiento contable del R\u00e9gimen Simple de Tributaci\u00f3n. En su respuesta, explica c\u00f3mo reconocer los anticipos bimestrales, el impuesto unificado mensual, los descuentos tributarios por pensi\u00f3n y medios electr\u00f3nicos, as\u00ed como el manejo contable cuando los descuentos superan el [&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-2638","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\/2638","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=2638"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2638\/revisions"}],"predecessor-version":[{"id":2640,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2638\/revisions\/2640"}],"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=2638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}