{"id":2775,"date":"2026-01-29T03:01:09","date_gmt":"2026-01-29T03:01:09","guid":{"rendered":"https:\/\/planningtax.com\/?p=2775"},"modified":"2026-01-29T03:01:11","modified_gmt":"2026-01-29T03:01:11","slug":"dian-aclara-que-el-documento-soporte-dsno-tambien-permite-deducir-costos-aunque-se-genere-en-el-periodo-siguiente","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-aclara-que-el-documento-soporte-dsno-tambien-permite-deducir-costos-aunque-se-genere-en-el-periodo-siguiente\/","title":{"rendered":"DIAN aclara que el Documento Soporte (DSNO) tambi\u00e9n permite deducir costos aunque se genere en el per\u00edodo siguiente"},"content":{"rendered":"<p>Mediante el Concepto 0935 de 2026, la DIAN reconsider\u00f3 su doctrina previa y precis\u00f3 que el par\u00e1grafo 2 del art\u00edculo 771-2 del Estatuto Tributario s\u00ed es aplicable al Documento Soporte en adquisiciones con no obligados a facturar (DSNO). En consecuencia, los costos y deducciones podr\u00e1n ser aceptados fiscalmente en el a\u00f1o del devengo, aun cuando el DSNO se genere en el per\u00edodo siguiente, siempre que se demuestre que la operaci\u00f3n econ\u00f3mica ocurri\u00f3 efectivamente en la vigencia correspondiente y se cumplan los deberes formales del sistema de facturaci\u00f3n electr\u00f3nica.<\/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\/Concepto-0935-de-2026-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Concepto 0935 de 2026 DIAN.\"><\/object><a id=\"wp-block-file--media-315cc477-6ce5-4fba-b485-c3a6d1e0661d\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/01\/Concepto-0935-de-2026-DIAN.pdf\">Concepto 0935 de 2026 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/01\/Concepto-0935-de-2026-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-315cc477-6ce5-4fba-b485-c3a6d1e0661d\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Mediante el Concepto 0935 de 2026, la DIAN reconsider\u00f3 su doctrina previa y precis\u00f3 que el par\u00e1grafo 2 del art\u00edculo 771-2 del Estatuto Tributario s\u00ed es aplicable al Documento Soporte en adquisiciones con no obligados a facturar (DSNO). En consecuencia, los costos y deducciones podr\u00e1n ser aceptados fiscalmente en el a\u00f1o del devengo, aun cuando [&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-2775","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\/2775","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=2775"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2775\/revisions"}],"predecessor-version":[{"id":2777,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2775\/revisions\/2777"}],"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=2775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}