{"id":4846,"date":"2026-10-26T08:24:46","date_gmt":"2026-10-26T13:24:46","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/sin-categoria\/2026\/10\/base-para-liquidar-el-iva-en-las-importaciones-de-gasolina-y-acpm\/"},"modified":"2026-10-26T08:24:46","modified_gmt":"2026-10-26T13:24:46","slug":"base-para-liquidar-el-iva-en-las-importaciones-de-gasolina-y-acpm","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/sin-categoria\/2026\/10\/base-para-liquidar-el-iva-en-las-importaciones-de-gasolina-y-acpm\/","title":{"rendered":"Base para liquidar el IVA en las importaciones de gasolina y ACPM"},"content":{"rendered":"<link href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.0.0-beta3\/css\/all.min.css\" rel=\"stylesheet\">\n<style>.incp-wa-container {height: 200px;position: relative;border: 0px solid green;}.incp-wa-center {margin: 0;position: absolute;top: 50%;left: 50%;-ms-transform: translate(-50%, -50%);transform: translate(-50%, -50%);}.incp-wa-button {background-color: #04AA6D;border: 2px solid #04AA6D;color: black;padding: 16px 32px;text-align: center;text-decoration: none;display: inline-block;font-size: 16px;margin: 4px 2px;transition-duration: 0.4s;cursor: pointer;border-radius: 25px;}.incp-wa-button:hover {background-color: #04AA6D;color: white;}<\/style>\n<div class=\"incp-wa-container\">\n<div class=\"incp-wa-center\"><a href=\"https:\/\/whatsapp.com\/channel\/0029Va8neTFCcW4h5pCJrM00\" target=\"_blank\" class=\"incp-wa-button\"><i class=\"fa-brands fa-whatsapp\"><\/i>&nbsp;&nbsp;&nbsp;\u00danete a nuestro canal de whatsapp<\/a><\/div>\n<\/div>\n<p>El Ministerio de Minas y Energ\u00eda (MinMinas), mediante la Resoluci\u00f3n 40562 del 15 de octubre de 2026, estableci\u00f3 que el precio base para liquidar el impuesto sobre las ventas (IVA) en las importaciones de gasolina motor corriente y ACPM ser\u00e1 el Ingreso al Productor (IP) del componente f\u00f3sil, vigente a la fecha de presentaci\u00f3n de la declaraci\u00f3n de importaci\u00f3n. Este valor es fijado conjuntamente por los ministerios de Hacienda y Cr\u00e9dito P\u00fablico y MinMinas.<\/p>\n<p>Seg\u00fan la entidad, la medida busca brindar mayor certeza jur\u00eddica, equiparar el tratamiento de los combustibles nacionales e importados y simplificar el c\u00e1lculo del impuesto. Tambi\u00e9n se espera que reduzca cargas financieras y administrativas asociadas.<\/p>\n<p>MinMinas aclar\u00f3 que la resoluci\u00f3n no modifica la tarifa del IVA, las exenciones y exclusiones tributarias vigentes, incluido el r\u00e9gimen aplicable a las zonas de frontera, ni la estructura general de precios de los combustibles.<\/p>\n<p>Para m\u00e1s detalles, consulte el siguiente documento.<\/p>\n<p><strong><a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2026\/10\/ResoluciA\u00b3n-40562-de-2026-a\u0080\u0093-MinMinas-a\u0080\u0093-INCP.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Ver: Resoluci\u00f3n 40562 de 2026 \u2013 MinMinas \u2013 INCP<\/a><\/strong><\/p>\n<p><strong>Redacci\u00f3n INCP<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Ministerio de Minas y Energ\u00eda (MinMinas), mediante la Resoluci\u00f3n 40562 del 15 de octubre de 2026, estableci\u00f3 que el precio base para liquidar el impuesto sobre las ventas (IVA) en las importaciones de gasolina motor corriente y ACPM ser\u00e1 el Ingreso al Productor (IP) del componente f\u00f3sil, vigente a la fecha de presentaci\u00f3n de [\u2026]<\/p>\n","protected":false},"author":27923,"featured_media":4845,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"views":11,"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/4846","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\/27923"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/comments?post=4846"}],"version-history":[{"count":0,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/4846\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/4845"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=4846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=4846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=4846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}