{"id":2830,"date":"2026-02-25T12:16:43","date_gmt":"2026-02-25T12:16:43","guid":{"rendered":"https:\/\/planningtax.com\/?p=2830"},"modified":"2026-02-25T12:16:44","modified_gmt":"2026-02-25T12:16:44","slug":"decreto-de-emergencia-introduce-impuesto-al-patrimonio-para-empresas-con-altos-patrimonios","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/decreto-de-emergencia-introduce-impuesto-al-patrimonio-para-empresas-con-altos-patrimonios\/","title":{"rendered":"Decreto de emergencia introduce impuesto al patrimonio para empresas con altos patrimonios"},"content":{"rendered":"<p>Como parte de las medidas extraordinarias adoptadas durante la Emergencia Econ\u00f3mica, Social y Ecol\u00f3gica, el Gobierno nacional promulg\u00f3 el Decreto 0173 de 2026, que establece un impuesto temporal al patrimonio para personas jur\u00eddicas. La disposici\u00f3n aplica a contribuyentes con patrimonio l\u00edquido igual o superior a 200.000 UVT, incorpora tarifas diferenciadas, delimita los elementos de la base gravable y regula las condiciones de cumplimiento de la obligaci\u00f3n tributaria. El decreto busca fortalecer la capacidad fiscal del Estado para atender los compromisos presupuestales derivados de la situaci\u00f3n excepcional.<\/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\/DECRETO-No.-0173-DEL-24-DE-FEBRERO-DE-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of DECRETO No. 0173 DEL 24 DE FEBRERO DE 2026.\"><\/object><a id=\"wp-block-file--media-0eb1e0f4-7f7c-4b8e-b777-38fa00fd255d\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/DECRETO-No.-0173-DEL-24-DE-FEBRERO-DE-2026.pdf\">DECRETO No. 0173 DEL 24 DE FEBRERO DE 2026<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2026\/02\/DECRETO-No.-0173-DEL-24-DE-FEBRERO-DE-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0eb1e0f4-7f7c-4b8e-b777-38fa00fd255d\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Como parte de las medidas extraordinarias adoptadas durante la Emergencia Econ\u00f3mica, Social y Ecol\u00f3gica, el Gobierno nacional promulg\u00f3 el Decreto 0173 de 2026, que establece un impuesto temporal al patrimonio para personas jur\u00eddicas. La disposici\u00f3n aplica a contribuyentes con patrimonio l\u00edquido igual o superior a 200.000 UVT, incorpora tarifas diferenciadas, delimita los elementos de la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1313,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2830","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\/2830","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=2830"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2830\/revisions"}],"predecessor-version":[{"id":2832,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2830\/revisions\/2832"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1313"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=2830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}