{"id":2820,"date":"2026-02-18T20:28:28","date_gmt":"2026-02-18T20:28:28","guid":{"rendered":"https:\/\/planningtax.com\/?p=2820"},"modified":"2026-02-18T20:28:29","modified_gmt":"2026-02-18T20:28:29","slug":"dian-reconsidera-doctrina-sobre-documento-soporte-con-no-obligados-a-facturar-dsno","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/dian-reconsidera-doctrina-sobre-documento-soporte-con-no-obligados-a-facturar-dsno\/","title":{"rendered":"DIAN reconsidera doctrina sobre Documento Soporte con No Obligados a Facturar (DSNO)"},"content":{"rendered":"<p>La DIAN modific\u00f3 su interpretaci\u00f3n previa y confirm\u00f3 que el par\u00e1grafo 2 del art\u00edculo 771-2 del Estatuto Tributario s\u00ed resulta aplicable a operaciones soportadas mediante el Documento Soporte en adquisiciones con sujetos no obligados a facturar (DSNO). En el Concepto 000821 de 2026, la entidad reconoci\u00f3 que los costos y deducciones podr\u00e1n ser aceptados fiscalmente aun cuando el DSNO sea generado en el per\u00edodo siguiente, siempre que se demuestre la efectiva realizaci\u00f3n de la operaci\u00f3n en el a\u00f1o gravable correspondiente. El ajuste doctrinal cobra especial relevancia para contribuyentes y responsables de cumplimiento tributario, al reducir contingencias asociadas a la oportunidad en la generaci\u00f3n del soporte electr\u00f3nico, sin relevar el cumplimiento de los deberes formales.<\/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-000821-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 000821 DIAN.\"><\/object><a id=\"wp-block-file--media-30aa6f70-8b6e-4139-82f3-3cbf114b7aff\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-000821-DIAN.pdf\">CONCEPTO 000821 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-000821-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-30aa6f70-8b6e-4139-82f3-3cbf114b7aff\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN modific\u00f3 su interpretaci\u00f3n previa y confirm\u00f3 que el par\u00e1grafo 2 del art\u00edculo 771-2 del Estatuto Tributario s\u00ed resulta aplicable a operaciones soportadas mediante el Documento Soporte en adquisiciones con sujetos no obligados a facturar (DSNO). En el Concepto 000821 de 2026, la entidad reconoci\u00f3 que los costos y deducciones podr\u00e1n ser aceptados fiscalmente [&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-2820","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\/2820","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=2820"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2820\/revisions"}],"predecessor-version":[{"id":2822,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2820\/revisions\/2822"}],"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=2820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}