{"id":2680,"date":"2025-12-03T21:12:12","date_gmt":"2025-12-03T21:12:12","guid":{"rendered":"https:\/\/planningtax.com\/?p=2680"},"modified":"2025-12-03T21:12:14","modified_gmt":"2025-12-03T21:12:14","slug":"corte-constitucional-mediante-comunicado-47-se-inhibe-sobre-demanda-contra-modificacion-al-articulo-336-del-estatuto-tributario","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/corte-constitucional-mediante-comunicado-47-se-inhibe-sobre-demanda-contra-modificacion-al-articulo-336-del-estatuto-tributario\/","title":{"rendered":"Corte Constitucional, mediante Comunicado 47, se inhibe sobre demanda contra modificaci\u00f3n al art\u00edculo 336 del Estatuto Tributario"},"content":{"rendered":"<p>Seg\u00fan el Comunicado 47 del 03 de diciembre de 2025, la Corte Constitucional, a trav\u00e9s de la Sentencia C-465 de 2025, se inhibi\u00f3 de pronunciarse de fondo sobre la demanda presentada contra el inciso 1 del numeral 3 del art\u00edculo 7 de la Ley 2277 de 2022, que modific\u00f3 el art\u00edculo 336 del Estatuto Tributario. Esta disposici\u00f3n regula la determinaci\u00f3n de la renta de personas naturales residentes bajo el sistema cedular, estableciendo las reglas de depuraci\u00f3n, ingresos no constitutivos de renta, costos, deducciones y rentas exentas aplicables a la c\u00e9dula general. La Corte consider\u00f3 que el cargo por presunta vulneraci\u00f3n del principio de confianza leg\u00edtima era inepto, por lo que no se configuraron los requisitos para adelantar el juicio de constitucionalidad.<\/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\/12\/comunicado-47-noviembre-13-de-2025.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of comunicado-47-noviembre-13-de-2025.\"><\/object><a id=\"wp-block-file--media-6315b769-f325-40b0-968c-daded3be1fd9\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/12\/comunicado-47-noviembre-13-de-2025.pdf\">comunicado-47-noviembre-13-de-2025<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/12\/comunicado-47-noviembre-13-de-2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6315b769-f325-40b0-968c-daded3be1fd9\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Seg\u00fan el Comunicado 47 del 03 de diciembre de 2025, la Corte Constitucional, a trav\u00e9s de la Sentencia C-465 de 2025, se inhibi\u00f3 de pronunciarse de fondo sobre la demanda presentada contra el inciso 1 del numeral 3 del art\u00edculo 7 de la Ley 2277 de 2022, que modific\u00f3 el art\u00edculo 336 del Estatuto Tributario. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":874,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2680","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\/2680","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=2680"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2680\/revisions"}],"predecessor-version":[{"id":2682,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2680\/revisions\/2682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/874"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=2680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}