{"id":3518,"date":"2025-08-13T07:20:00","date_gmt":"2025-08-13T12:20:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=3518"},"modified":"2026-02-16T10:27:21","modified_gmt":"2026-02-16T15:27:21","slug":"contribuyentes-del-simple-pueden-pagar-el-aporte-voluntario-en-su-declaracion-anual-consolidada","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/08\/contribuyentes-del-simple-pueden-pagar-el-aporte-voluntario-en-su-declaracion-anual-consolidada\/","title":{"rendered":"\u00bfContribuyentes del SIMPLE pueden pagar el aporte voluntario en su declaraci\u00f3n anual consolidada?"},"content":{"rendered":"\n<link href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.0.0-beta3\/css\/all.min.css\" rel=\"stylesheet\">\n<style> \n.container{\n  height: 200px;\n  position: relative;\n  border: 0px solid green;\n}\n\n.center{\n  margin: 0;\n  position: absolute;\n  top: 50%;\n  left: 50%;\n  -ms-transform: translate(-50%, -50%);\n  transform: translate(-50%, -50%);\n}\n.button {\n  background-color: #04AA6D;\n  border: none;\n  color: #04AA6D;;\n  padding: 16px 32px;\n  text-align: center;\n  text-decoration: none;\n  display: inline-block;\n  font-size: 16px;\n  margin: 4px 2px;\n  transition-duration: 0.4s;\n  cursor: pointer;\nborder-radius: 25px;\n}\n.button1 {\n  background-color: #04AA6D;\n  color: black; \n  border: 2px solid #04AA6D;\n}\n.button1:hover {\n  background-color: #04AA6D;;\n  color: white;\n}\n<\/style>\n<div class=\"container\">\n  <div class=\"center\">\n<a href=\"https:\/\/whatsapp.com\/channel\/0029Va8neTFCcW4h5pCJrM00\" target=\"_blank\" class=\"button button1\" rel=\"noopener\"> <i class=\"fa-brands fa-whatsapp\"><\/i>&nbsp;&nbsp;&nbsp;\u00danete a nuestro canal de whatsapp<\/a>\n <\/div>\n<\/div>\n\n\n\n\n<p style=\"text-align:justify\">Por medio del Concepto No. 8918 de 2025, la Direcci\u00f3n Nacional de Impuestos y Aduanas Nacionales (DIAN) precis\u00f3 que los contribuyentes del R\u00e9gimen Simple de Tributaci\u00f3n (SIMPLE) no pueden realizar el aporte voluntario previsto en el art\u00edculo 244-1 del Estatuto Tributario (E.T.) al momento de presentar su declaraci\u00f3n anual consolidada.<\/p>\n\n\n\n<p style=\"text-align:justify\">Seg\u00fan la administraci\u00f3n tributaria, este aporte, destinado a programas de reducci\u00f3n de pobreza extrema y atenci\u00f3n a personas en condici\u00f3n de discapacidad f\u00edsica, solo puede liquidarse al declarar y pagar el impuesto de renta y complementarios en los formularios 110 (declarantes no residentes), y 210(declarantes residentes).<\/p>\n\n\n\n<p style=\"text-align:justify\">En este sentido, dado que los contribuyentes del SIMPLE presentan su declaraci\u00f3n anual consolidada a trav\u00e9s del formulario 260, no pueden realizar el aporte voluntario, ya que este formulario no cuenta con una casilla habilitada para tal fin y la ley no contempla su inclusi\u00f3n en dicha declaraci\u00f3n.<\/p>\n\n\n\n<p>Para m\u00e1s detalles, consulte el concepto de la DIAN a continuaci\u00f3n.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2025\/08\/Concepto-8918-de-2025-DIAN.pdf\">Concepto 8918 \u2013 DIAN<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><strong><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"<p>Por medio del Concepto No. 8918 de 2025, la Direcci\u00f3n Nacional de Impuestos y Aduanas Nacionales (DIAN) precis\u00f3 que los contribuyentes del R\u00e9gimen Simple de Tributaci\u00f3n (SIMPLE)<\/p>\n","protected":false},"author":27935,"featured_media":3527,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3518","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\/3518","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=3518"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3518\/revisions"}],"predecessor-version":[{"id":3528,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3518\/revisions\/3528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/3527"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=3518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=3518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=3518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}