{"id":10411,"date":"2017-12-03T20:10:58","date_gmt":"2017-12-04T01:10:58","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=10411"},"modified":"2017-12-03T20:10:58","modified_gmt":"2017-12-04T01:10:58","slug":"obras-impuestos-oxi-articulo-238-ley-1819-2016","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=10411","title":{"rendered":"Obras por impuestos (OXI) &#8211; Art\u00edculo 238 ley 1819 de 2016"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>OBRAS POR IMPUESTOS<\/strong><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.alcaldiabogota.gov.co\/sisjur\/normas\/Norma1.jsp?i=68189\" target=\"_blank\" rel=\"noopener\">Art\u00edculo 238 ley 1819 de 2016<\/a>.&nbsp;<b>OBRAS POR IMPUESTOS.&nbsp;<\/b>Las personas jur\u00eddicas contribuyentes del impuesto sobre la renta y complementarios que en el a\u00f1o o per\u00edodo gravable obtengan ingresos brutos iguales o superiores a 33.610 UVT, podr\u00e1n efectuar el pago hasta del cincuenta por ciento (50%) del impuesto a cargo determinado en la correspondiente declaraci\u00f3n de renta, mediante la destinaci\u00f3n de dicho valor a la inversi\u00f3n directa en la ejecuci\u00f3n de proyectos viabilizados y prioritarios de trascendencia social en los diferentes municipios ubicados en las&nbsp;<span class=\"SpellE\">Zomac<\/span>, que se encuentren debidamente aprobados por la Agencia para la Renovaci\u00f3n del Territorio ART, previo visto bueno del Departamento Nacional de Planeaci\u00f3n (DNP), relacionados con el suministro de agua potable, alcantarillado, energ\u00eda, salud p\u00fablica, educaci\u00f3n p\u00fablica o construcci\u00f3n y\/o reparaci\u00f3n de infraestructura vial.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><a href=\"http:\/\/www.dian.gov.co\/descargas\/centrales\/2017\/PyR_obras_x_impuestos.pdf\" target=\"_blank\" rel=\"noopener\">Para ver documento \u00abPreguntas y Respuestas Obras por Impuestos (OXI)\u00bb emitido por la DIAN, dar click aqu\u00ed:<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>OBRAS POR IMPUESTOS Art\u00edculo 238 ley 1819 de 2016.&nbsp;OBRAS POR IMPUESTOS.&nbsp;Las personas jur\u00eddicas contribuyentes del impuesto sobre la renta y complementarios que en el a\u00f1o o per\u00edodo gravable obtengan ingresos&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":6311,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[454,1],"tags":[],"class_list":["post-10411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-uncategorized"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"OBRAS POR IMPUESTOS Art\u00edculo 238 ley 1819 de 2016. 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Las personas jur\u00eddicas contribuyentes del impuesto sobre la renta y complementarios que en el a\u00f1o o per\u00edodo gravable obtengan ingresos brutos iguales o superiores a 33.610 UVT, podr\u00e1n efectuar el pago hasta del cincuenta por ciento (50%) del impuesto a cargo determinado en la correspondiente\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/contadoreshoy.com\/?p=10411\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2024\/01\/cropped-cropped-cropped-Copia-de-M.jpg\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2024\/01\/cropped-cropped-cropped-Copia-de-M.jpg\" \/>\n\t\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t\t<meta property=\"og:image:height\" content=\"371\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2017-12-04T01:10:58+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2017-12-04T01:10:58+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Obras por impuestos (OXI) \u2013 Art\u00edculo 238 ley 1819 de 2016 - Contadores P\u00fablicos\" \/>\n\t\t<meta name=\"twitter:description\" content=\"OBRAS POR IMPUESTOS Art\u00edculo 238 ley 1819 de 2016. 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