{"id":2478,"date":"2025-08-04T23:00:38","date_gmt":"2025-08-04T23:00:38","guid":{"rendered":"https:\/\/planning-firm.com\/?p=2478"},"modified":"2025-08-04T23:00:40","modified_gmt":"2025-08-04T23:00:40","slug":"impuesto-sobre-la-renta-y-complementarios-deducibilidad-de-pagos-en-especie","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/impuesto-sobre-la-renta-y-complementarios-deducibilidad-de-pagos-en-especie\/","title":{"rendered":"Impuesto sobre la Renta y Complementarios. Deducibilidad\u00a0de\u00a0pagos en especie."},"content":{"rendered":"<p>\u00bfLa sociedad A, en calidad de pagadora, debe reportar el pago o abono en cuenta exclusivamente respecto del pago en especie que realiza a su empleado, o tambi\u00e9n debe reportar el pago o abono en cuenta que efect\u00faa al proveedor del servicio?<\/p>\n\n\n\n<p>En caso de reportar tanto el pago en especie efectuado a su empleado como el pago o abono en cuenta efectuado al proveedor del servicio \u00bfCu\u00e1l de ellos se debe reportar como deducible y cu\u00e1l como no deducible?<\/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\/08\/CONCEPTO-008969-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO-008969-DIAN.\"><\/object><a id=\"wp-block-file--media-f8fb20eb-3a72-4190-b9b6-1052b1e1e4bf\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/08\/CONCEPTO-008969-DIAN.pdf\">CONCEPTO-008969-DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/08\/CONCEPTO-008969-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-f8fb20eb-3a72-4190-b9b6-1052b1e1e4bf\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfLa sociedad A, en calidad de pagadora, debe reportar el pago o abono en cuenta exclusivamente respecto del pago en especie que realiza a su empleado, o tambi\u00e9n debe reportar el pago o abono en cuenta que efect\u00faa al proveedor del servicio? En caso de reportar tanto el pago en especie efectuado a su empleado [&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-2478","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\/2478","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=2478"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/2478\/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=2478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=2478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=2478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}