{"id":3594,"date":"2025-09-15T10:28:00","date_gmt":"2025-09-15T15:28:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=3594"},"modified":"2026-02-16T10:19:53","modified_gmt":"2026-02-16T15:19:53","slug":"a-que-se-refiere-el-estatuto-tributario-cuando-habla-de-valor-a-pagar","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/09\/a-que-se-refiere-el-estatuto-tributario-cuando-habla-de-valor-a-pagar\/","title":{"rendered":"\u00bfA qu\u00e9 se refiere el Estatuto Tributario cuando habla de \u2018valor a pagar\u2019?"},"content":{"rendered":"\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div class='embed-container'><iframe loading=\"lazy\" title=\"\u00bfA qu\u00e9 se refiere el Estatuto Tributario cuando habla de \u2018valor a pagar\u2019?\" width=\"1920\" height=\"1080\" src=\"https:\/\/www.youtube.com\/embed\/hzG3-E2HS7o?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\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<p style=\"text-align:justify\">Por medio del Concepto 13304 de 2025 la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) precis\u00f3 que la expresi\u00f3n \u2018valor a pagar\u2019, utilizada en los art\u00edculos 588 y 589 del Estatuto Tributario (E.T.) \u2500los cuales establecen el procedimiento para corregir declaraciones tributarias\u2500 debe entenderse como el \u201ctotal saldo a pagar\u201d consignado en los formularios de declaraciones tributarias. Este incluye no solo el impuesto a cargo, sino tambi\u00e9n las sanciones liquidadas por el contribuyente en esa declaraci\u00f3n.<\/p>\n\n\n\n<p style=\"text-align:justify\">La administraci\u00f3n tributaria explic\u00f3 que, aunque las sanciones no forman parte de la obligaci\u00f3n tributaria sustancial, la ley dispone que estas deben incluirse en las declaraciones, tal como ocurre con el impuesto mismo. Por esa raz\u00f3n, el \u201cvalor a pagar\u201d hace referencia al monto final que se refleja en el formulario como total saldo a pagar, y no \u00fanicamente al valor del impuesto a cargo.<\/p>\n\n\n\n<p>Para m\u00e1s detalles, consulte el Concepto 13304 a continuaci\u00f3n.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2025\/09\/Concepto-13304-de-2025-DIAN.pdf\">Concepto 13304 de 2025 &#8211; DIAN<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por medio del Concepto 13304 de 2025 la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) precis\u00f3 que la expresi\u00f3n \u2018valor a pagar\u2019, utilizada en los art\u00edculos 588 y 589 del Estatuto Tributario (E.T.) \u2500los cuales establecen el procedimiento para corregir declaraciones<\/p>\n","protected":false},"author":27935,"featured_media":3597,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3594","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\/3594","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=3594"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3594\/revisions"}],"predecessor-version":[{"id":3598,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3594\/revisions\/3598"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/3597"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=3594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=3594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=3594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}