{"id":2502,"date":"2024-09-23T15:10:40","date_gmt":"2024-09-23T20:10:40","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=2502"},"modified":"2024-09-23T15:10:47","modified_gmt":"2024-09-23T20:10:47","slug":"dian-aclara-alcance-del-requisito-para-deduccion-del-1-en-compras-con-factura-electronica","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias-incp\/2024\/09\/dian-aclara-alcance-del-requisito-para-deduccion-del-1-en-compras-con-factura-electronica\/","title":{"rendered":"DIAN aclara alcance del requisito para deducci\u00f3n del 1\u00a0% en compras con factura electr\u00f3nica"},"content":{"rendered":"\n<p><p style=\"text-align:justify\">La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) public\u00f3 el Concepto No. 536 de 2024, en el cual indic\u00f3 que el numeral 5.3 del art\u00edculo 336 del Estatuto Tributario (E.T.) establece claramente como requisito para la procedencia de la deducci\u00f3n del 1&nbsp;% por adquisiciones soportadas con factura electr\u00f3nica que:<\/p><\/p>\n\n\n\n<p><p style=\"text-align:justify; padding-left:5%\" >[\u2026] la factura electr\u00f3nica de venta se encuentre pagada a trav\u00e9s de tarjeta d\u00e9bito\/cr\u00e9dito o cualquier medio electr\u00f3nico en el cual intervenga una entidad vigilada por la Superintendencia Financiera (SuperFinanciera) o quien haga sus veces dentro del periodo gravable en el cual se solicita la deducci\u00f3n de que trata el presente numeral.<\/p><\/p>\n\n\n\n<p>Para m\u00e1s informaci\u00f3n, consulte el documento adjunto.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/agendatributariaincp\/wp-content\/uploads\/2024\/09\/Concepto-No.-536-de-2024-\u2013-DIAN.pdf\">Concepto No. 536 de 2024 \u2013 DIAN<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) public\u00f3 el Concepto No. 536 de 2024, en el cual indic\u00f3 que el numeral 5.3 del art\u00edculo 336 del Estatuto Tributario (E.T.) establece claramente como requisito para la procedencia de la deducci\u00f3n del 1&nbsp;% por adquisiciones soportadas con factura electr\u00f3nica que: [\u2026] la factura electr\u00f3nica de venta&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/incp.org.co\/agendatributariaincp\/noticias-incp\/2024\/09\/dian-aclara-alcance-del-requisito-para-deduccion-del-1-en-compras-con-factura-electronica\/\">Read more<\/a><\/p>\n","protected":false},"author":24468,"featured_media":2496,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/2502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/users\/24468"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/comments?post=2502"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/2502\/revisions"}],"predecessor-version":[{"id":2503,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/2502\/revisions\/2503"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/2496"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=2502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=2502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=2502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}