{"id":10083,"date":"2017-09-12T23:11:20","date_gmt":"2017-09-13T04:11:20","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=10083"},"modified":"2017-09-12T23:14:23","modified_gmt":"2017-09-13T04:14:23","slug":"decreto-1412-agosto-25-2017-reglamentacion-numerales-23-25-del-articulo-476-e-t","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=10083","title":{"rendered":"Decreto 1412 de agosto 25 de 2017 &#8211; Reglamentaci\u00f3n numerales 23 y 25 del art\u00edculo 476 E.T."},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/www.cijuf.org.co\/sites\/cijuf.org.co\/files\/normatividad\/2017\/DECRETO%201412%20DEL%2025%20DE%20AGOSTO%20DE%202017.pdf\" target=\"_blank\" rel=\"noopener\"><strong>DECRETO 1412 DE AGOSTO 25 DE 2017<\/strong><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff6600;\"><strong><span style=\"text-decoration: underline;\">Por medio del cual se reglamenta la exclusi\u00f3n del IVA de los numerales 23 y 25 del<a href=\"http:\/\/www.dian.gov.co\/dian\/15servicios.nsf\/0108fdc3639d83ff05256f0b006abb3d\/2d303d8a8927e2ad05256f0c0057ea2f?OpenDocument\" target=\"_blank\" rel=\"noopener\"> art\u00edculo 476 del Estatuto<\/a> Tributario<\/span>. Define los t\u00e9rminos \u00abcontenido digital\u00bb, \u00absoftware para el desarrollo de contenidos digitales\u00bb, y \u00abServicios de educaci\u00f3n virtual para el desarrollo de contenidos digitales\u00bb.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a href=\"http:\/\/www.dian.gov.co\/dian\/15servicios.nsf\/0108fdc3639d83ff05256f0b006abb3d\/2d303d8a8927e2ad05256f0c0057ea2f?OpenDocument\" target=\"_blank\" rel=\"noopener\">Art\u00edculo 476 E.T. SERVICIOS EXCLUIDOS DEL IMPUESTO SOBRE LAS VENTAS<\/a>.<\/span><\/strong> Se except\u00faan del impuesto los siguientes servicios:<\/p>\n<p style=\"text-align: justify;\">&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Arial;\">23. Los servicios de educaci\u00f3n virtual para el desarrollo de contenidos digitales, de acuerdo con la reglamentaci\u00f3n expedida por el Ministerio TIC, prestados en Colombia o en el exterior.<\/span><span style=\"font-size: large;\"><br \/>\n<\/span><\/p>\n<p style=\"text-align: justify;\">&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Arial;\">25. Adquisici\u00f3n de licencias de software para el desarrollo comercial de contenidos digitales, de acuerdo con la reglamentaci\u00f3n expedida por el Ministerio TIC.<\/span><span style=\"font-size: large;\"><br \/>\n<\/span><\/p>\n<p><a href=\"https:\/\/www.cijuf.org.co\/sites\/cijuf.org.co\/files\/normatividad\/2017\/DECRETO%201412%20DEL%2025%20DE%20AGOSTO%20DE%202017.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 14pt;\"><strong>Para ver decreto 1412 de agosto 25 de 2017, dar click aqu\u00ed:<\/strong><\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECRETO 1412 DE AGOSTO 25 DE 2017 Por medio del cual se reglamenta la exclusi\u00f3n del IVA de los numerales 23 y 25 del art\u00edculo 476 del Estatuto Tributario. Define&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":10084,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[454,1],"tags":[],"class_list":["post-10083","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-uncategorized"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decreto 1412 de agosto 25 de 2017 - Reglamentaci\u00f3n numerales 23 y 25 del art\u00edculo 476 E.T. - Contadores P\u00fablicos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/contadoreshoy.com\/?p=10083\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decreto 1412 de agosto 25 de 2017 - Reglamentaci\u00f3n numerales 23 y 25 del art\u00edculo 476 E.T. - Contadores P\u00fablicos\" \/>\n<meta property=\"og:description\" content=\"DECRETO 1412 DE AGOSTO 25 DE 2017 Por medio del cual se reglamenta la exclusi\u00f3n del IVA de los numerales 23 y 25 del art\u00edculo 476 del Estatuto Tributario. 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