{"id":2778,"date":"2026-01-29T03:02:04","date_gmt":"2026-01-29T03:02:04","guid":{"rendered":"https:\/\/planningtax.com\/?p=2778"},"modified":"2026-01-29T03:02:05","modified_gmt":"2026-01-29T03:02:05","slug":"dian-unifica-doctrina-sobre-las-medidas-tributarias-del-decreto-legislativo-1474-de-2025","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-unifica-doctrina-sobre-las-medidas-tributarias-del-decreto-legislativo-1474-de-2025\/","title":{"rendered":"DIAN unifica doctrina sobre las medidas tributarias del Decreto Legislativo 1474 de 2025"},"content":{"rendered":"<p>Mediante el Concepto General 0117 de 2026, la DIAN consolid\u00f3 y precis\u00f3 su interpretaci\u00f3n oficial sobre la aplicaci\u00f3n de las medidas tributarias adoptadas en el Decreto Legislativo 1474 de 2025, expedido en el marco del estado de emergencia econ\u00f3mica. El pronunciamiento aborda aspectos clave relacionados con la reducci\u00f3n transitoria de sanciones e intereses, el impuesto al patrimonio, el IVA en juegos de suerte y azar en l\u00ednea y bebidas alcoh\u00f3licas, as\u00ed como los requisitos para acceder a los alivios fiscales, convirti\u00e9ndose en una gu\u00eda de referencia para contribuyentes y profesionales contables de cara al cumplimiento oportuno de estas disposiciones excepcionales.<\/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-General-0117-de-2026-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Concepto General 0117 de 2026 DIAN.\"><\/object><a id=\"wp-block-file--media-d463ab93-24d3-49ac-a00b-43f598efe758\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/01\/Concepto-General-0117-de-2026-DIAN.pdf\">Concepto General 0117 de 2026 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/01\/Concepto-General-0117-de-2026-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-d463ab93-24d3-49ac-a00b-43f598efe758\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Mediante el Concepto General 0117 de 2026, la DIAN consolid\u00f3 y precis\u00f3 su interpretaci\u00f3n oficial sobre la aplicaci\u00f3n de las medidas tributarias adoptadas en el Decreto Legislativo 1474 de 2025, expedido en el marco del estado de emergencia econ\u00f3mica. El pronunciamiento aborda aspectos clave relacionados con la reducci\u00f3n transitoria de sanciones e intereses, el impuesto [&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-2778","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\/2778","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=2778"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2778\/revisions"}],"predecessor-version":[{"id":2780,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2778\/revisions\/2780"}],"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=2778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}