{"id":2839,"date":"2025-01-09T16:10:00","date_gmt":"2025-01-09T21:10:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=2839"},"modified":"2026-02-19T07:42:38","modified_gmt":"2026-02-19T12:42:38","slug":"como-se-deben-gravar-los-dispositivos-de-calentamiento-electronico-de-tabaco","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias-incp\/2025\/01\/como-se-deben-gravar-los-dispositivos-de-calentamiento-electronico-de-tabaco\/","title":{"rendered":"\u00bfC\u00f3mo se deben gravar los dispositivos de calentamiento electr\u00f3nico de tabaco?"},"content":{"rendered":"\n<p>La Direcci\u00f3n General de Apoyo Fiscal del Ministerio de Hacienda y Cr\u00e9dito P\u00fablico (MinHacienda) public\u00f3 el Concepto No. 022823 de 2024, en el que se pronunci\u00f3 sobre la aplicaci\u00f3n de impuestos a los dispositivos de calentamiento electr\u00f3nico de tabaco.<\/p>\n\n\n\n<p>El ministerio concluy\u00f3 que este tipo de dispositivos se enmarca en el concepto de cigarrillo o cigarro y que, por tanto, se encuentran sujetos al impuesto al consumo de cigarrillos y tabaco elaborado. As\u00ed pies, se deber\u00e1 aplicar la tarifa establecida en el numeral 1 del art\u00edculo 211 de la Ley 223 de 1995, que corresponde a $&nbsp;3.725 por cada cajetilla de 20 unidades.<\/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\/wp-content\/uploads\/2024\/12\/Concepto-No.-022823-de-2024-MinHacienda.pdf\">Concepto No. 022823 de 2024 &#8211; MinHacienda<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n General de Apoyo Fiscal del Ministerio de Hacienda y Cr\u00e9dito P\u00fablico (MinHacienda) public\u00f3 el Concepto No. 022823 de 2024, en el que se pronunci\u00f3 sobre la aplicaci\u00f3n de impuestos a los dispositivos de calentamiento electr\u00f3nico de tabaco. El ministerio concluy\u00f3 que este tipo de dispositivos se enmarca en el concepto de cigarrillo o&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/incp.org.co\/agendatributariaincp\/noticias-incp\/2025\/01\/como-se-deben-gravar-los-dispositivos-de-calentamiento-electronico-de-tabaco\/\">Read more<\/a><\/p>\n","protected":false},"author":27935,"featured_media":2841,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2839","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\/2839","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\/27935"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/comments?post=2839"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/2839\/revisions"}],"predecessor-version":[{"id":2842,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/2839\/revisions\/2842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/2841"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=2839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=2839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=2839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}