{"id":3530,"date":"2025-08-15T07:00:00","date_gmt":"2025-08-15T12:00:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=3530"},"modified":"2026-02-16T10:27:14","modified_gmt":"2026-02-16T15:27:14","slug":"la-valorizacion-de-acciones-es-un-ingreso-no-constitutivo-de-renta-ni-ganancia-ocasional","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/08\/la-valorizacion-de-acciones-es-un-ingreso-no-constitutivo-de-renta-ni-ganancia-ocasional\/","title":{"rendered":"\u00bfLa valorizaci\u00f3n de acciones es un Ingreso No Constitutivo de Renta Ni Ganancia Ocasional?"},"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\">Mediante el Concepto 008937 de 2025, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) explic\u00f3 que el aumento en libros del valor contable de acciones inscritas en la Bolsa de Valores de Colombia (BVC) no es considerado un Ingreso No Constitutivo de Renta Ni Ganancia Ocasional (INCRNGO). En este sentido, no puede incluirse en la variable INCRNGO de la f\u00f3rmula para calcular la Utilidad Depurada (UD) establecida en el par\u00e1grafo 6 del art\u00edculo 240 del Estatuto Tributario:<\/p>\n\n\n\n<p><em>UD = UC + DPARL &#8211; <strong>INCRNGO<\/strong> &#8211; VIMPP &#8211; VNGO &#8211; RE \u2013 C<\/em><\/p>\n\n\n\n<p style=\"text-align:justify\">As\u00ed mismo, la DIAN aclar\u00f3 que solo la utilidad resultante de la venta de acciones inscritas en la BVC es un INCRNGO, siempre que cumpla las condiciones previstas en el Articulo 36-1 del Estatuto Tributario:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pertenecen a un mismo \u2018beneficiario real\u2019.<\/li>\n\n\n\n<li>La venta no supere el 3 % de las acciones en circulaci\u00f3n de la sociedad en un mismo a\u00f1o gravable.<\/li>\n<\/ul>\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-008937-DIAN.pdf\">Concepto 008937 de 2025 &#8211; 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>Mediante el Concepto 008937 de 2025, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) explic\u00f3 que el aumento en libros del valor contable de acciones inscritas en la Bolsa de Valores de Colombia (BVC) no es considerado<\/p>\n","protected":false},"author":27935,"featured_media":3540,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3530","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\/3530","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=3530"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3530\/revisions"}],"predecessor-version":[{"id":3541,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3530\/revisions\/3541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/3540"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=3530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=3530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=3530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}