{"id":4120,"date":"2026-03-04T09:18:00","date_gmt":"2026-03-04T14:18:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=4120"},"modified":"2026-03-09T11:42:20","modified_gmt":"2026-03-09T16:42:20","slug":"las-indemnizaciones-a-victimas-del-conflicto-constituyen-un-ingreso-gravable","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2026\/03\/las-indemnizaciones-a-victimas-del-conflicto-constituyen-un-ingreso-gravable\/","title":{"rendered":"\u00bfLas indemnizaciones a v\u00edctimas del conflicto constituyen un ingreso gravable?"},"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=\"Las indemnizaciones a v\u00edctimas del conflicto constituyen un ingreso gravable\" width=\"1920\" height=\"1080\" src=\"https:\/\/www.youtube.com\/embed\/3LF3K6eVKa8?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\"> <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\">Mediante el Concepto 1553 de 2026, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) precis\u00f3 que las indemnizaciones reconocidas a las v\u00edctimas del conflicto armado interno por graves violaciones a los derechos humanos o al derecho internacional humanitario, en el marco de la Ley 1448 de 2011*, no constituyen ingreso gravable en el impuesto sobre la renta ni est\u00e1n sujetas a retenci\u00f3n en la fuente.<\/p>\n\n\n\n<p style=\"text-align:justify\">La administraci\u00f3n tributaria explic\u00f3 que dichas indemnizaciones no tienen finalidad de enriquecimiento, sino de reparaci\u00f3n integral. Su prop\u00f3sito es restablecer los derechos vulnerados y mitigar el da\u00f1o sufrido, procurando la restituci\u00f3n al estado anterior a la violaci\u00f3n o, cuando ello no sea posible, una compensaci\u00f3n econ\u00f3mica justa, adecuada y proporcional.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2026\/03\/Concepto-1553-de-2026.pdf\">Concepto 1553 de 2026<\/a><\/p>\n\n\n\n<p style=\"text-align:justify\">*<em>Por la cual se dictan medidas de atenci\u00f3n, asistencia y reparaci\u00f3n integral a las v\u00edctimas del conflicto armado interno y se dictan otras disposiciones.<\/em><\/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>Mediante el Concepto 1553 de 2026, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) precis\u00f3 que las indemnizaciones reconocidas a las v\u00edctimas del conflicto armado interno por graves violaciones a los derechos humanos o al derecho internacional humanitario, en el marco de la Ley 1448 de 2011*, no constituyen ingreso gravable en el impuesto sobre la renta ni est\u00e1n sujetas a retenci\u00f3n en la fuente.<\/p>\n","protected":false},"author":27935,"featured_media":4142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4120","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\/4120","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=4120"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/4120\/revisions"}],"predecessor-version":[{"id":4143,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/4120\/revisions\/4143"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/4142"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=4120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=4120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=4120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}