{"id":8801,"date":"2017-02-21T20:30:42","date_gmt":"2017-02-22T01:30:42","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=8801"},"modified":"2017-02-21T21:34:54","modified_gmt":"2017-02-22T02:34:54","slug":"deduccion-prestaciones-sociales-aportes-parafiscales-e-impuestos","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=8801","title":{"rendered":"Deducci\u00f3n prestaciones sociales, aportes parafiscales  e impuestos"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Para los contribuyentes obligados a llevar contabilidad, las prestaciones sociales, los aportes parafiscales, los impuestos de industria y comercio, avisos y tableros y predial, que tengan relaci\u00f3n de causalidad con la actividad econ\u00f3mica, ser\u00e1n deducibles en el per\u00edodo gravable en que se devenguen, es decir que se elimina la condici\u00f3n, para su deducibilidad, de que se hayan pagado durante el a\u00f1o o per\u00edodo gravable.<\/p>\n<p style=\"text-align: justify;\">Para el caso de los aportes parafiscales e impuestos, la condici\u00f3n es que se encuentren efectivamente pagados previamente a la presentaci\u00f3n de la declaraci\u00f3n del impuesto sobre la renta.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">A continuaci\u00f3n se transcribe el texto de la norma:<\/span><\/p>\n<p style=\"text-align: justify;\"><em>\u00abArt\u00edculo 66. Ley 1819 de 2016. Adici\u00f3nese el art\u00edculo 115-1 del Estatuto Tributario, el cual quedar\u00e1 as\u00ed:<\/em><\/p>\n<p style=\"text-align: justify;\"><em>ART\u00cdCULO 115-1. DEDUCCI\u00d3N PARA LAS PRESTACIONES SOCIALES, APORTES PARAFISCALES E IMPUESTOS. Para los contribuyentes obligados a llevar contabilidad, ser\u00e1n aceptadas las erogaciones devengadas por concepto de prestaciones sociales, aportes parafiscales e impuestos de que trata el art\u00edculo 115 de este Estatuto, en el a\u00f1o o periodo gravable que se devenguen, siempre y cuando los aportes parafiscales e impuestos se encuentren efectivamente pagados previamente a la presentaci\u00f3n de la declaraci\u00f3n inicial del impuesto sobre la renta.\u00bb<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Para los contribuyentes obligados a llevar contabilidad, las prestaciones sociales, los aportes parafiscales, los impuestos de industria y comercio, avisos y tableros y predial, que tengan relaci\u00f3n de causalidad&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":8802,"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":[454,458],"tags":[],"class_list":["post-8801","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-ultimas"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - 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