{"id":1797,"date":"2024-10-07T15:56:00","date_gmt":"2024-10-07T15:56:00","guid":{"rendered":"https:\/\/planning-firm.com\/?p=1797"},"modified":"2024-10-07T15:56:01","modified_gmt":"2024-10-07T15:56:01","slug":"impuesto-sobre-la-renta-y-complementarios-retencion-en-la-fuente-sobre-cotizaciones-voluntarias-en-virtud-de-su-retiro","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/impuesto-sobre-la-renta-y-complementarios-retencion-en-la-fuente-sobre-cotizaciones-voluntarias-en-virtud-de-su-retiro\/","title":{"rendered":"Impuesto sobre la Renta y Complementarios. Retenci\u00f3n en la fuente sobre cotizaciones voluntarias en virtud de su retiro"},"content":{"rendered":"<p>\u00bfEl traslado de cotizaciones voluntarias a un fondo de pensiones voluntarias derivado del cambio del R\u00e9gimen de Ahorro Individual con Solidaridad (RAIS) al R\u00e9gimen Solidario de Prima Media con Prestaci\u00f3n Definida (RPM), se considera un retiro para fines diferentes a una mayor pensi\u00f3n o un retiro anticipado, sujeto a la retenci\u00f3n por no cumplir los requisitos del art\u00edculo 55 del Estatuto Tributario?<\/p>\n\n\n\n<p>S\u00ed, el traslado de cotizaciones voluntarias a un fondo de pensiones voluntarias a un fondo de pensiones voluntarias derivado del cambio del r\u00e9gimen de ahorro individual con solidaridad (RAIS) al r\u00e9gimen solidario de prima media con prestaci\u00f3n definida (RPM), se considera un retiro para fines diferentes de obtener una mayor pensi\u00f3n o un retiro anticipado, sujeto a la retenci\u00f3n por no cumplir los requisitos del art\u00edculo 55 del Estatuto Tributario.<\/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-006470-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 006470 DIAN.\"><\/object><a id=\"wp-block-file--media-bf35a9d0-cb8d-428a-8298-f00e730c1c30\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/10\/CONCEPTO-006470-DIAN.pdf\">CONCEPTO 006470 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/10\/CONCEPTO-006470-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-bf35a9d0-cb8d-428a-8298-f00e730c1c30\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfEl traslado de cotizaciones voluntarias a un fondo de pensiones voluntarias derivado del cambio del R\u00e9gimen de Ahorro Individual con Solidaridad (RAIS) al R\u00e9gimen Solidario de Prima Media con Prestaci\u00f3n Definida (RPM), se considera un retiro para fines diferentes a una mayor pensi\u00f3n o un retiro anticipado, sujeto a la retenci\u00f3n por no cumplir los [&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-1797","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\/1797","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=1797"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/1797\/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=1797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=1797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=1797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}