{"id":1975,"date":"2025-01-07T19:05:32","date_gmt":"2025-01-07T19:05:32","guid":{"rendered":"https:\/\/planning-firm.com\/?p=1975"},"modified":"2025-01-07T19:05:32","modified_gmt":"2025-01-07T19:05:32","slug":"contratos-de-cuentas-en-participacion-retencion-en-la-fuente","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/contratos-de-cuentas-en-participacion-retencion-en-la-fuente\/","title":{"rendered":"Contratos de cuentas en participaci\u00f3n. Retenci\u00f3n en la fuente"},"content":{"rendered":"<p><strong>Problema Jur\u00eddico<\/strong><\/p>\n\n\n\n<p>A la luz de la decisi\u00f3n del Consejo de Estado del 30 de agosto de 2024 (Exp. 26085) len los contratos de cuentas en participaci\u00f3n las retenciones en la fuente pueden ser imputadas proporcionalmente entre el socio gestor y los socios participes?<\/p>\n\n\n\n<p><strong>Tesis Jur\u00eddica<\/strong><\/p>\n\n\n\n<p>S\u00ed. Con base en la decisi\u00f3n del Consejo de Estado, las retenciones en la fuente practicadas con ocasi\u00f3n de los contratos de cuentas de participaci\u00f3n podr\u00e1n ser imputadas proporcionalmente entre el socio gestor y los socios ocultos.<\/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\/2025\/01\/CONCEPTO-010470-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 010470 DIAN.\"><\/object><a id=\"wp-block-file--media-a02f86e1-0b1d-414c-b71f-58e0417c186e\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/01\/CONCEPTO-010470-DIAN.pdf\">CONCEPTO 010470 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/01\/CONCEPTO-010470-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a02f86e1-0b1d-414c-b71f-58e0417c186e\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Problema Jur\u00eddico A la luz de la decisi\u00f3n del Consejo de Estado del 30 de agosto de 2024 (Exp. 26085) len los contratos de cuentas en participaci\u00f3n las retenciones en la fuente pueden ser imputadas proporcionalmente entre el socio gestor y los socios participes? Tesis Jur\u00eddica S\u00ed. Con base en la decisi\u00f3n del Consejo de [&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-1975","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\/1975","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=1975"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/1975\/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=1975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=1975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=1975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}