{"id":11485,"date":"2018-12-30T15:30:04","date_gmt":"2018-12-30T20:30:04","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=11485"},"modified":"2018-12-30T15:30:04","modified_gmt":"2018-12-30T20:30:04","slug":"decreto-2391-diciembre-24-2018-ajuste-del-costo-los-activos-fijos-ano-gravable-2018","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=11485","title":{"rendered":"Decreto 2391 diciembre 24 de 2018 &#8211; Ajuste del costo de los activos fijos a\u00f1o gravable 2018"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-10488 size-full\" src=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Propiedad-planta-y-equipo.jpg\" alt=\"\" width=\"800\" height=\"600\" srcset=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Propiedad-planta-y-equipo.jpg 800w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Propiedad-planta-y-equipo-200x150.jpg 200w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Propiedad-planta-y-equipo-533x400.jpg 533w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/12\/Propiedad-planta-y-equipo-768x576.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2018\/12\/DECRETO-2391-DEL-24-DE-DICIEMBRE-DE-2018.pdf\" target=\"_blank\" rel=\"noopener\">Decreto 2391 de diciembre 24 de 2018<\/a>, por el cual se establece el ajuste del costo de los activos fijos por el a\u00f1o gravable 2018 y se establece el ajuste de los bienes ra\u00edces y de acciones o aportes que tengan el car\u00e1cter de activos fijos, para efectos de determinar la renta o ganancia ocasional, proveniente de la enajenaci\u00f3n durante el a\u00f1o gravable 2018.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Los contribuyentes podr\u00e1n ajustar el costo de los activos fijos por el a\u00f1o gravable 2018, en un 4,.07%, de acuerdo con lo previsto en el <a href=\"http:\/\/www.secretariasenado.gov.co\/senado\/basedoc\/estatuto_tributario_pr002.html#70\" target=\"_blank\" rel=\"noopener\">art\u00edculo 70 del Estatuto Tributario<\/a>.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2018\/12\/DECRETO-2391-DEL-24-DE-DICIEMBRE-DE-2018.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong>Para ver Decreto 2391 de diciembre 24 de 2018, dar click aqu\u00ed:<\/strong><\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Decreto 2391 de diciembre 24 de 2018, por el cual se establece el ajuste del costo de los activos fijos por el a\u00f1o gravable 2018 y se establece el ajuste&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":10488,"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-11485","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 v27.6 - 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