{"id":2751,"date":"2026-01-14T23:59:51","date_gmt":"2026-01-14T23:59:51","guid":{"rendered":"https:\/\/planningtax.com\/?p=2751"},"modified":"2026-01-16T00:09:11","modified_gmt":"2026-01-16T00:09:11","slug":"dian-reglamenta-obligaciones-para-el-intercambio-automatico-de-informacion-financiera","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-reglamenta-obligaciones-para-el-intercambio-automatico-de-informacion-financiera\/","title":{"rendered":"DIAN reglamenta obligaciones para el intercambio autom\u00e1tico de informaci\u00f3n financiera"},"content":{"rendered":"<p>Mediante la Resoluci\u00f3n 0241 del 24 de diciembre de 2025, la DIAN establece las condiciones, plazos y obligaciones que deben cumplir las instituciones financieras para el intercambio autom\u00e1tico de informaci\u00f3n tributaria, en l\u00ednea con los compromisos internacionales de transparencia fiscal. La norma precisa los sujetos obligados, el tipo de informaci\u00f3n a reportar y los est\u00e1ndares aplicables, reforzando los mecanismos de control de la administraci\u00f3n tributaria y elevando las exigencias de cumplimiento para entidades financieras y contribuyentes con operaciones o activos financieros relevantes.<\/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\/2026\/01\/Resolucion-0241_DIAN_Intercambio-automatico-de-informacion-Instituciones-financieras_24dic2025.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Resolucio\u0301n 0241_DIAN_Intercambio automa\u0301tico de informacio\u0301n - Instituciones financieras_24dic2025.\"><\/object><a id=\"wp-block-file--media-53d5d0cc-2d10-4205-a010-e0d2a1631fa9\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/01\/Resolucion-0241_DIAN_Intercambio-automatico-de-informacion-Instituciones-financieras_24dic2025.pdf\">Resolucio\u0301n 0241_DIAN_Intercambio automa\u0301tico de informacio\u0301n &#8211; Instituciones financieras_24dic2025<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/01\/Resolucion-0241_DIAN_Intercambio-automatico-de-informacion-Instituciones-financieras_24dic2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-53d5d0cc-2d10-4205-a010-e0d2a1631fa9\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Mediante la Resoluci\u00f3n 0241 del 24 de diciembre de 2025, la DIAN establece las condiciones, plazos y obligaciones que deben cumplir las instituciones financieras para el intercambio autom\u00e1tico de informaci\u00f3n tributaria, en l\u00ednea con los compromisos internacionales de transparencia fiscal. La norma precisa los sujetos obligados, el tipo de informaci\u00f3n a reportar y los est\u00e1ndares [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":953,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2751","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\/2751","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=2751"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2751\/revisions"}],"predecessor-version":[{"id":2753,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2751\/revisions\/2753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/953"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=2751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}