{"id":2790,"date":"2026-02-04T20:07:37","date_gmt":"2026-02-04T20:07:37","guid":{"rendered":"https:\/\/planningtax.com\/?p=2790"},"modified":"2026-02-04T20:09:24","modified_gmt":"2026-02-04T20:09:24","slug":"dian-aclara-cuando-pueden-destruirse-equipos-y-maquinaria-danados-en-zonas-francas","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-aclara-cuando-pueden-destruirse-equipos-y-maquinaria-danados-en-zonas-francas\/","title":{"rendered":"DIAN aclara cu\u00e1ndo pueden destruirse equipos y maquinaria da\u00f1ados en zonas francas"},"content":{"rendered":"<p>La DIAN aclar\u00f3 que los equipos, maquinaria y veh\u00edculos ingresados a zonas francas que resulten defectuosos o inutilizables s\u00ed pueden ser destruidos, siempre que el Usuario Operador asuma la responsabilidad del proceso y garantice que estos bienes no ingresen al resto del pa\u00eds. Sin embargo, si el destino final es el Territorio Aduanero Nacional, ser\u00e1 obligatorio adelantar el tr\u00e1mite de importaci\u00f3n y pagar los impuestos correspondientes, una precisi\u00f3n clave para las empresas que operan bajo este r\u00e9gimen especial y gestionan activos fijos en zona franca<\/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-000288-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 000288 DIAN.\"><\/object><a id=\"wp-block-file--media-0af8ece4-5bbc-4ba4-b232-10ccf7b5a57f\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-000288-DIAN.pdf\">CONCEPTO 000288 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-000288-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0af8ece4-5bbc-4ba4-b232-10ccf7b5a57f\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN aclar\u00f3 que los equipos, maquinaria y veh\u00edculos ingresados a zonas francas que resulten defectuosos o inutilizables s\u00ed pueden ser destruidos, siempre que el Usuario Operador asuma la responsabilidad del proceso y garantice que estos bienes no ingresen al resto del pa\u00eds. Sin embargo, si el destino final es el Territorio Aduanero Nacional, ser\u00e1 [&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-2790","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\/2790","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=2790"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2790\/revisions"}],"predecessor-version":[{"id":2792,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2790\/revisions\/2792"}],"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=2790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}