{"id":3806,"date":"2025-12-23T13:00:00","date_gmt":"2025-12-23T18:00:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=3806"},"modified":"2026-02-16T09:54:10","modified_gmt":"2026-02-16T14:54:10","slug":"dian-fijo-en-73-la-tarifa-del-impuesto-al-consumo-de-bolsas-plasticas-para-2026","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/12\/dian-fijo-en-73-la-tarifa-del-impuesto-al-consumo-de-bolsas-plasticas-para-2026\/","title":{"rendered":"DIAN fij\u00f3 en $ 73 la tarifa del impuesto al consumo de bolsas pl\u00e1sticas para 2026"},"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\"> <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\">La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) expidi\u00f3 el pasado 16 de diciembre la Circular 000005 de 2025, mediante la cual estableci\u00f3 en $73 por unidad la tarifa del impuesto nacional al consumo de bolsas pl\u00e1sticas que regir\u00e1 durante el a\u00f1o 2026, en cumplimiento de lo dispuesto en el art\u00edculo 512-15 del Estatuto Tributario (E.T.).<\/p>\n\n\n\n<p style=\"text-align:justify\">Este valor corresponde a un incremento del 5,30 % frente a la tarifa vigente en 2025, fijada en $ 70, y fue determinado con base en la variaci\u00f3n anual del \u00cdndice de Precios al Consumidor (IPC) entre noviembre de 2024 y noviembre de 2025, seg\u00fan la informaci\u00f3n publicada por el Departamento Administrativo Nacional de Estad\u00edstica (DANE).<\/p>\n\n\n\n<p>Para m\u00e1s informaci\u00f3n, consulte el documento a continuaci\u00f3n.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2025\/12\/Circular-000005-de-2025-DIAN.pdf\">Circular 000005 de 2025 &#8211; 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","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) expidi\u00f3 el pasado 16 de diciembre la Circular 000005 de 2025, mediante la cual estableci\u00f3 en $73 por unidad la tarifa del impuesto nacional al consumo de bolsas pl\u00e1sticas que regir\u00e1 durante el<\/p>\n","protected":false},"author":27935,"featured_media":3809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3806","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\/3806","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=3806"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3806\/revisions"}],"predecessor-version":[{"id":3810,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3806\/revisions\/3810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/3809"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=3806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=3806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=3806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}