{"id":2727,"date":"2025-12-31T00:12:59","date_gmt":"2025-12-31T00:12:59","guid":{"rendered":"https:\/\/planningtax.com\/?p=2727"},"modified":"2025-12-31T00:13:01","modified_gmt":"2025-12-31T00:13:01","slug":"dian-aclara-alcance-fiscal-de-la-causacion-de-intereses-moratorios-y-la-prescripcion-de-la-accion-de-cobro","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-aclara-alcance-fiscal-de-la-causacion-de-intereses-moratorios-y-la-prescripcion-de-la-accion-de-cobro\/","title":{"rendered":"DIAN aclara alcance fiscal de la causaci\u00f3n de intereses moratorios y la prescripci\u00f3n de la acci\u00f3n de cobro"},"content":{"rendered":"<p>Mediante el Concepto 020056 de 2025, la DIAN confirm\u00f3 el criterio expuesto en el Concepto 009475 del 17 de julio de 2025, precisando que la interpretaci\u00f3n relacionada con la causaci\u00f3n de intereses moratorios y la prescripci\u00f3n de la acci\u00f3n de cobro resulta aplicable exclusivamente en el \u00e1mbito fiscal. La Entidad aclar\u00f3 que dichos criterios no se extienden a los efectos penales previstos en el art\u00edculo 402 del Estatuto Tributario, delimitando as\u00ed el alcance de la doctrina administrativa y brindando mayor claridad a los contribuyentes sobre el tratamiento de estas figuras dentro de los procesos de determinaci\u00f3n, cobro y cumplimiento de obligaciones tributarias.<\/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\/CONCEPTO-020056-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 020056 DIAN.\"><\/object><a id=\"wp-block-file--media-94d7cd6b-4666-4dfb-bb5b-5be0a6c8c58e\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/12\/CONCEPTO-020056-DIAN.pdf\">CONCEPTO 020056 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/12\/CONCEPTO-020056-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-94d7cd6b-4666-4dfb-bb5b-5be0a6c8c58e\">Descarga<\/a><\/div>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>","protected":false},"excerpt":{"rendered":"<p>Mediante el Concepto 020056 de 2025, la DIAN confirm\u00f3 el criterio expuesto en el Concepto 009475 del 17 de julio de 2025, precisando que la interpretaci\u00f3n relacionada con la causaci\u00f3n de intereses moratorios y la prescripci\u00f3n de la acci\u00f3n de cobro resulta aplicable exclusivamente en el \u00e1mbito fiscal. La Entidad aclar\u00f3 que dichos criterios no [&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-2727","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\/2727","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=2727"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2727\/revisions"}],"predecessor-version":[{"id":2729,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2727\/revisions\/2729"}],"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=2727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}