{"id":4243,"date":"2026-04-17T15:47:01","date_gmt":"2026-04-17T20:47:01","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=4243"},"modified":"2026-04-20T15:49:00","modified_gmt":"2026-04-20T20:49:00","slug":"dian-aclaro-alcance-de-la-transmision-extemporanea-del-documento-soporte-de-nomina-electronica","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2026\/04\/dian-aclaro-alcance-de-la-transmision-extemporanea-del-documento-soporte-de-nomina-electronica\/","title":{"rendered":"DIAN aclar\u00f3 alcance de la transmisi\u00f3n extempor\u00e1nea del documento soporte de n\u00f3mina electr\u00f3nica"},"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<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN), mediante el Concepto No. 378 de 2026, reiter\u00f3 que la deducibilidad de los costos y gastos respaldados con el documento soporte de n\u00f3mina electr\u00f3nica (DSNE) est\u00e1 condicionada a su generaci\u00f3n y transmisi\u00f3n dentro de los plazos establecidos establecidos en la Resoluci\u00f3n 000013 de 2021, esto es, dentro de los diez (10) primeros d\u00edas del mes siguiente al que corresponden los pagos de n\u00f3mina, reiterando su car\u00e1cter de requisito formal para efectos del impuesto sobre la renta.<\/p>\n\n\n\n<p>Seg\u00fan precis\u00f3, este documento constituye un requisito formal para soportar costos y deducciones en el impuesto sobre la renta.<\/p>\n\n\n\n<p>El pronunciamiento surgi\u00f3 al analizar si los DSNE del a\u00f1o gravable 2025 pod\u00edan transmitirse antes de la presentaci\u00f3n de la declaraci\u00f3n de renta en 2026. Frente a ello, la autoridad tributaria reiter\u00f3 que, aunque la transmisi\u00f3n extempor\u00e1nea del DSNE no genera sanciones espec\u00edficas, ello no modifica la exigencia de su env\u00edo oportuno para efectos de la deducibilidad en el impuesto sobre la renta.<\/p>\n\n\n\n<p>Para m\u00e1s detalles, consulte el documento adjunto.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/agendatributariaincp\/wp-content\/uploads\/2026\/04\/Concepto-No.-378-de-2026-DIAN.pdf\" data-type=\"link\" data-id=\"https:\/\/incp.org.co\/agendatributariaincp\/wp-content\/uploads\/2026\/04\/Concepto-No.-378-de-2026-DIAN.pdf\">Concepto No. 378 de 2026 &#8211; DIAN<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;&nbsp;&nbsp;\u00danete a nuestro canal de whatsapp La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN), mediante el Concepto No. 378 de 2026, reiter\u00f3 que la deducibilidad de los costos y gastos respaldados con el documento soporte de n\u00f3mina electr\u00f3nica (DSNE) est\u00e1 condicionada a su generaci\u00f3n y transmisi\u00f3n dentro de los plazos establecidos establecidos en la Resoluci\u00f3n&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2026\/04\/dian-aclaro-alcance-de-la-transmision-extemporanea-del-documento-soporte-de-nomina-electronica\/\">Read more<\/a><\/p>\n","protected":false},"author":27928,"featured_media":4245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4243","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\/4243","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\/27928"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/comments?post=4243"}],"version-history":[{"count":2,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/4243\/revisions"}],"predecessor-version":[{"id":4247,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/4243\/revisions\/4247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/4245"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=4243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=4243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=4243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}