{"id":2651,"date":"2025-11-10T22:07:39","date_gmt":"2025-11-10T22:07:39","guid":{"rendered":"https:\/\/planningtax.com\/?p=2651"},"modified":"2025-11-12T22:10:11","modified_gmt":"2025-11-12T22:10:11","slug":"la-dian-aclara-el-tratamiento-tributario-del-iva-en-pagos-realizados-a-traves-de-mandatarios","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/la-dian-aclara-el-tratamiento-tributario-del-iva-en-pagos-realizados-a-traves-de-mandatarios\/","title":{"rendered":"La DIAN aclara el tratamiento tributario del IVA en pagos realizados a trav\u00e9s de mandatarios"},"content":{"rendered":"<p>Mediante el Concepto 016297, la Direcci\u00f3n de Impuestos y Aduanas Nacionales precis\u00f3 que cuando un mandatario realiza pagos por cuenta del mandante, el impuesto sobre las ventas (IVA) debe ser tratado conforme a la naturaleza de la operaci\u00f3n y al sujeto responsable de la misma. La entidad record\u00f3 que el mandatario no se convierte en responsable del IVA por el solo hecho de efectuar el pago, ya que act\u00faa en nombre y por cuenta del mandante. En consecuencia, la obligaci\u00f3n tributaria recae sobre quien realiza la operaci\u00f3n gravada, sin que el mandato modifique la responsabilidad fiscal establecida por la ley.<\/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\/CONCEPTO-016297-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 016297 DIAN.\"><\/object><a id=\"wp-block-file--media-ec9ce03a-1c94-4877-a389-20f09dbce0b1\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/11\/CONCEPTO-016297-DIAN.pdf\">CONCEPTO 016297 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/11\/CONCEPTO-016297-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ec9ce03a-1c94-4877-a389-20f09dbce0b1\">Descarga<\/a><\/div>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>","protected":false},"excerpt":{"rendered":"<p>Mediante el Concepto 016297, la Direcci\u00f3n de Impuestos y Aduanas Nacionales precis\u00f3 que cuando un mandatario realiza pagos por cuenta del mandante, el impuesto sobre las ventas (IVA) debe ser tratado conforme a la naturaleza de la operaci\u00f3n y al sujeto responsable de la misma. La entidad record\u00f3 que el mandatario no se convierte en [&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-2651","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\/2651","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=2651"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2651\/revisions"}],"predecessor-version":[{"id":2653,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2651\/revisions\/2653"}],"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=2651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}