{"id":2787,"date":"2026-02-04T20:06:53","date_gmt":"2026-02-04T20:06:53","guid":{"rendered":"https:\/\/planningtax.com\/?p=2787"},"modified":"2026-02-04T20:06:54","modified_gmt":"2026-02-04T20:06:54","slug":"dian-recuerda-que-el-iva-no-depende-del-registro-contable-del-ingreso","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-recuerda-que-el-iva-no-depende-del-registro-contable-del-ingreso\/","title":{"rendered":"DIAN recuerda que el IVA no depende del registro contable del ingreso"},"content":{"rendered":"<p>La DIAN aclar\u00f3 que registrar un ingreso bajo NIIF no significa autom\u00e1ticamente que deba causarse el IVA en ese mismo momento. Seg\u00fan el reciente concepto, el impuesto sobre la renta y el IVA funcionan con reglas distintas: mientras la renta sigue el devengo contable, el IVA se causa conforme a lo establecido en el Estatuto Tributario. Por eso, cuando existen diferencias entre lo contable y lo fiscal, estas deben manejarse mediante conciliaci\u00f3n fiscal, un punto clave para empresas y contadores al momento de declarar impuestos<\/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\/02\/CONCEPTO-000175-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 000175 DIAN.\"><\/object><a id=\"wp-block-file--media-94e4fb3a-a019-4c0a-baf9-004d9526b60e\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-000175-DIAN.pdf\">CONCEPTO 000175 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-000175-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-94e4fb3a-a019-4c0a-baf9-004d9526b60e\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN aclar\u00f3 que registrar un ingreso bajo NIIF no significa autom\u00e1ticamente que deba causarse el IVA en ese mismo momento. Seg\u00fan el reciente concepto, el impuesto sobre la renta y el IVA funcionan con reglas distintas: mientras la renta sigue el devengo contable, el IVA se causa conforme a lo establecido en el Estatuto [&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-2787","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\/2787","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=2787"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2787\/revisions"}],"predecessor-version":[{"id":2789,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2787\/revisions\/2789"}],"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=2787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}