{"id":2823,"date":"2026-02-18T20:29:26","date_gmt":"2026-02-18T20:29:26","guid":{"rendered":"https:\/\/planningtax.com\/?p=2823"},"modified":"2026-02-18T20:29:27","modified_gmt":"2026-02-18T20:29:27","slug":"reservas-tecnicas-y-renta-dian-precisa-momento-de-deducibilidad-en-juegos-de-azar","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/reservas-tecnicas-y-renta-dian-precisa-momento-de-deducibilidad-en-juegos-de-azar\/","title":{"rendered":"Reservas t\u00e9cnicas y renta: DIAN precisa momento de deducibilidad en juegos de azar"},"content":{"rendered":"<p>La DIAN, mediante el Concepto 001040 de 2026, aclar\u00f3 el tratamiento fiscal de las reservas t\u00e9cnicas constituidas para garantizar el pago de premios en el monopolio rent\u00edstico de juegos de suerte y azar. La entidad reiter\u00f3 que su reconocimiento contable no genera, por s\u00ed solo, un costo o gasto deducible, al tratarse de provisiones asociadas a obligaciones inciertas. En consecuencia, la deducci\u00f3n procede \u00fanicamente en el per\u00edodo en que se consolide una obligaci\u00f3n cierta y exigible de pago, respecto de la porci\u00f3n efectivamente aplicada, en l\u00ednea con los art\u00edculos 59 y 105 del Estatuto Tributario.<\/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-001040-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 001040 DIAN.\"><\/object><a id=\"wp-block-file--media-79c3bc78-6218-46e3-9888-d406ec8bea43\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-001040-DIAN.pdf\">CONCEPTO 001040 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/CONCEPTO-001040-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-79c3bc78-6218-46e3-9888-d406ec8bea43\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN, mediante el Concepto 001040 de 2026, aclar\u00f3 el tratamiento fiscal de las reservas t\u00e9cnicas constituidas para garantizar el pago de premios en el monopolio rent\u00edstico de juegos de suerte y azar. La entidad reiter\u00f3 que su reconocimiento contable no genera, por s\u00ed solo, un costo o gasto deducible, al tratarse de provisiones asociadas [&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-2823","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\/2823","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=2823"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2823\/revisions"}],"predecessor-version":[{"id":2825,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2823\/revisions\/2825"}],"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=2823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}