{"id":2817,"date":"2026-02-18T20:27:26","date_gmt":"2026-02-18T20:27:26","guid":{"rendered":"https:\/\/planningtax.com\/?p=2817"},"modified":"2026-02-18T20:27:27","modified_gmt":"2026-02-18T20:27:27","slug":"dian-aclara-impuestos-aplicables-a-servicios-tercerizados-en-hospitales-e-ips","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-aclara-impuestos-aplicables-a-servicios-tercerizados-en-hospitales-e-ips\/","title":{"rendered":"DIAN aclara impuestos aplicables a servicios tercerizados en hospitales e IPS"},"content":{"rendered":"<p>La DIAN estableci\u00f3 nuevos lineamientos sobre la tributaci\u00f3n de servicios de alimentaci\u00f3n y lavander\u00eda hospitalaria cuando son contratados con terceros. El concepto confirma que la alimentaci\u00f3n bajo contrato no genera IVA, pero s\u00ed INC, incluso si responde a prescripciones m\u00e9dicas. Asimismo, advierte que la exclusi\u00f3n del IVA en lavander\u00eda hospitalaria no es autom\u00e1tica y depende de condiciones espec\u00edficas, lo que obliga a revisar estructuras contractuales y soportes t\u00e9cnicos. La doctrina introduce consideraciones clave para prestadores, contratistas y responsables de cumplimiento en el sector salud, especialmente en la prevenci\u00f3n de contingencias tributarias.<\/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-000790-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 000790 DIAN.\"><\/object><a id=\"wp-block-file--media-de12cbe1-7bf6-4d25-a501-a96ef823fddf\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-000790-DIAN.pdf\">CONCEPTO 000790 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-000790-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-de12cbe1-7bf6-4d25-a501-a96ef823fddf\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN estableci\u00f3 nuevos lineamientos sobre la tributaci\u00f3n de servicios de alimentaci\u00f3n y lavander\u00eda hospitalaria cuando son contratados con terceros. El concepto confirma que la alimentaci\u00f3n bajo contrato no genera IVA, pero s\u00ed INC, incluso si responde a prescripciones m\u00e9dicas. Asimismo, advierte que la exclusi\u00f3n del IVA en lavander\u00eda hospitalaria no es autom\u00e1tica y depende [&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-2817","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\/2817","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=2817"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2817\/revisions"}],"predecessor-version":[{"id":2819,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2817\/revisions\/2819"}],"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=2817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}