{"id":10553,"date":"2018-01-03T21:48:53","date_gmt":"2018-01-04T02:48:53","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=10553"},"modified":"2018-01-03T22:20:39","modified_gmt":"2018-01-04T03:20:39","slug":"resolucion-00073-diciembre-29-2017-formato-reporte-conciliacion-fiscal","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=10553","title":{"rendered":"Resoluci\u00f3n 00073 de diciembre 29 de 2017 &#8211; Formato de reporte conciliaci\u00f3n fiscal"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-10429 size-full\" src=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Conciliaci\u00f3n-contable-fiscal2.jpg\" alt=\"\" width=\"800\" height=\"600\" srcset=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Conciliaci\u00f3n-contable-fiscal2.jpg 800w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Conciliaci\u00f3n-contable-fiscal2-200x150.jpg 200w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Conciliaci\u00f3n-contable-fiscal2-533x400.jpg 533w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Conciliaci\u00f3n-contable-fiscal2-768x576.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>Por medio de la <a href=\"http:\/\/www.dian.gov.co\/descargas\/normatividad\/2017\/Resoluciones\/Resol_000073_29_DIC_2017\/Resolucion_000073%20_29_DIC_2017.pdf\" target=\"_blank\" rel=\"noopener\">resoluci\u00f3n 000073 de diciembre 29 de 2017 DIAN<\/a>, se prescribe el formato de reporte de conciliaci\u00f3n fiscal de que trata el numeral 2 del art\u00edculo 1.7.1 del <a href=\"http:\/\/www.minhacienda.gov.co\/HomeMinhacienda\/content\/conn\/OCS\/path\/Contribution%20Folders\/SitioWeb\/Home\/elministerio\/NormativaMinhacienda\/DURTRIBUTARIO\/DURTRIBUTARIOConsolidado\/23-2-2017-DUR-decreto-unico-reglamentario-tributario-actualizacion4%20oficial.htm\" target=\"_blank\" rel=\"noopener\">Decreto 1625 del 11 de octubre de 2016<\/a>, \u00danico Reglamentario en materia tributaria.<\/strong><\/p>\n<p style=\"text-align: justify;\">El formato de reporte de conciliaci\u00f3n fiscal para los contribuyentes obligados a llevar contabilidad (Formato 2516), <strong><span style=\"color: #0000ff;\">deber\u00e1 ser diligenciado por los contribuyentes obligados a llevar contabilidad o quienes de manera voluntaria decidan llevarla, que presenten declaraci\u00f3n de renta y complementario mediante el formulario 110<\/span><\/strong>.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>El \u00abReporte de conciliaci\u00f3n fiscal\u00bb deber\u00e1 ser diligenciado y presentado a trav\u00e9s de los servicios inform\u00e1ticos electr\u00f3nicos &#8211; SIES, por los contribuyentes del impuesto sobre la renta y complementarios obligados a llevar contabilidad, cuyos ingresos brutos fiscales sean iguales o superiores a 45.000 UVT<\/strong><\/span>. En los dem\u00e1s casos, el formato deber\u00e1 ser diligenciado y encontrarse a disposici\u00f3n de la Unidad Administrativa Especial Direcci\u00f3n de Impuestos y Aduanas Nacionales &#8211; DIAN.<\/p>\n<p style=\"text-align: justify;\">Para efectos de establecer la obligaci\u00f3n de presentar el \u00abReporte de conciliaci\u00f3n fiscal Anexo formulario 110\u00bb, los \u00abIngresos brutos fiscales\u00bb incluyen todos los ingresos ordinarios y extraordinarios, y entre los ingresos extraordinarios se deben tener en cuenta los correspondientes a las ganancias ocasionales.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"http:\/\/www.dian.gov.co\/descargas\/normatividad\/2017\/Resoluciones\/Resol_000073_29_DIC_2017\/Resolucion_000073%20_29_DIC_2017.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong>Resoluci\u00f3n 000073 de diciembre 29 de 2017 DIAN<\/strong><\/span><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"http:\/\/www.dian.gov.co\/descargas\/normatividad\/2017\/Resoluciones\/Resol_000073_29_DIC_2017\/ANEXO_1_FORMATO_2516_RESOLUCION_000073_29_DIC_2017.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong>Anexo 1 Resoluci\u00f3n 000073 de diciembre 29 de 2017 &#8211; Formato 2516<\/strong><\/span><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"http:\/\/www.dian.gov.co\/descargas\/normatividad\/2017\/Resoluciones\/Resol_000073_29_DIC_2017\/ANEXO_2_GUIA_RESOLUCION_000073_%2029_DIC_2017.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong>Anexo 2 Resoluci\u00f3n 000073 de diciembre 29 de 2017 &#8211; Gu\u00eda de dilingeciamiento Formato 2516<\/strong><\/span><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/contadoreshoy.com\/decreto-1998-noviembre-30-2017-reglamentacion-conciliacion-fiscal\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\"><strong>Art\u00edculo relacionado : Decreto 1998 de noviembre 30 de 2017 (Reglamentaci\u00f3n conciliaci\u00f3n fiscal)<\/strong><\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por medio de la resoluci\u00f3n 000073 de diciembre 29 de 2017 DIAN, se prescribe el formato de reporte de conciliaci\u00f3n fiscal de que trata el numeral 2 del art\u00edculo 1.7.1&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":10429,"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-10553","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 v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Resoluci\u00f3n 00073 de diciembre 29 de 2017 - Formato de reporte conciliaci\u00f3n fiscal - 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=10553\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n 00073 de diciembre 29 de 2017 - Formato de reporte conciliaci\u00f3n fiscal - Contadores P\u00fablicos\" \/>\n<meta property=\"og:description\" content=\"Por medio de la resoluci\u00f3n 000073 de diciembre 29 de 2017 DIAN, se prescribe el formato de reporte de conciliaci\u00f3n fiscal de que trata el numeral 2 del art\u00edculo 1.7.1&#046;&#046;&#046;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/contadoreshoy.com\/?p=10553\" \/>\n<meta property=\"og:site_name\" content=\"Contadores P\u00fablicos\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CCCPBucaramanga\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-04T02:48:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-01-04T03:20:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Conciliaci\u00f3n-contable-fiscal2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=10553#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=10553\"},\"author\":{\"name\":\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#\\\/schema\\\/person\\\/96d8979cb865537c5dc9345e40089fc5\"},\"headline\":\"Resoluci\u00f3n 00073 de diciembre 29 de 2017 &#8211; 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