{"id":1705,"date":"2024-08-26T00:13:37","date_gmt":"2024-08-26T00:13:37","guid":{"rendered":"https:\/\/planning-firm.com\/?p=1705"},"modified":"2024-08-28T00:15:16","modified_gmt":"2024-08-28T00:15:16","slug":"intereses-moratorios-a-favor-del-contribuyente","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/intereses-moratorios-a-favor-del-contribuyente\/","title":{"rendered":"Intereses moratorios a favor del contribuyente"},"content":{"rendered":"<p>\u00bfTrat\u00e1ndose de sentencias judiciales en las que se deban pagar sumas a favor del contribuyente, el t\u00e9rmino de causaci\u00f3n de intereses moratorios a su favor previsto en el art\u00edculo&nbsp;863&nbsp;del Estatuto Tributario se suspende de acuerdo con lo previsto en el art\u00edculo&nbsp;192&nbsp;de la Ley 1437 de 2011?<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/08\/Concepto-14960-de-2024-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Concepto 14960 de 2024 DIAN.\"><\/object><a id=\"wp-block-file--media-87144776-aaaa-4bff-9829-bef3836767cb\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/08\/Concepto-14960-de-2024-DIAN.pdf\">Concepto 14960 de 2024 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/08\/Concepto-14960-de-2024-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-87144776-aaaa-4bff-9829-bef3836767cb\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfTrat\u00e1ndose de sentencias judiciales en las que se deban pagar sumas a favor del contribuyente, el t\u00e9rmino de causaci\u00f3n de intereses moratorios a su favor previsto en el art\u00edculo&nbsp;863&nbsp;del Estatuto Tributario se suspende de acuerdo con lo previsto en el art\u00edculo&nbsp;192&nbsp;de la Ley 1437 de 2011?<\/p>","protected":false},"author":2,"featured_media":1194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1705","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/1705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/comments?post=1705"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/1705\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=1705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=1705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=1705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}