{"id":1793,"date":"2024-10-04T19:29:49","date_gmt":"2024-10-04T19:29:49","guid":{"rendered":"https:\/\/planning-firm.com\/?p=1793"},"modified":"2024-10-04T19:29:50","modified_gmt":"2024-10-04T19:29:50","slug":"retencion-en-la-fuente-pago-de-sentencias-de-obligaciones-laborales-intereses-corrientes-y-moratorios","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/retencion-en-la-fuente-pago-de-sentencias-de-obligaciones-laborales-intereses-corrientes-y-moratorios\/","title":{"rendered":"Retenci\u00f3n en la fuente &#8211; Pago de sentencias de obligaciones laborales &#8211; Intereses corrientes y moratorios"},"content":{"rendered":"<p>\u00bfLos intereses causados desde la ejecutoria de la sentencia hasta el momento del pago, cuando se trata de pagos laborales, deben someterse a la tarifa de retenci\u00f3n en la fuente prevista en el art\u00edculo&nbsp;383&nbsp;del Estatuto Tributario?<\/p>\n\n\n\n<p>S\u00ed, los intereses generados desde la ejecutoria de la sentencia hasta el momento del pago, en casos relacionados con pagos laborales, deben someterse a la retenci\u00f3n en la fuente con base en la tarifa progresiva establecida en el art\u00edculo&nbsp;383&nbsp;del Estatuto Tributario. Esto es as\u00ed porque los intereses se consideran accesorios a la obligaci\u00f3n laboral principal, la cual est\u00e1 sujeta a las tarifas de retenci\u00f3n en la fuente de dicho art\u00edculo.<\/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\/10\/Concepto-17535-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Concepto 17535 DIAN.\"><\/object><a id=\"wp-block-file--media-89c0ade1-bf03-4ea0-9f7e-d26e3794c841\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/10\/Concepto-17535-DIAN.pdf\">Concepto 17535 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/10\/Concepto-17535-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-89c0ade1-bf03-4ea0-9f7e-d26e3794c841\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfLos intereses causados desde la ejecutoria de la sentencia hasta el momento del pago, cuando se trata de pagos laborales, deben someterse a la tarifa de retenci\u00f3n en la fuente prevista en el art\u00edculo&nbsp;383&nbsp;del Estatuto Tributario? S\u00ed, los intereses generados desde la ejecutoria de la sentencia hasta el momento del pago, en casos relacionados con [&hellip;]<\/p>\n","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-1793","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\/1793","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=1793"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/1793\/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=1793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=1793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=1793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}