{"id":2533,"date":"2025-09-10T22:46:39","date_gmt":"2025-09-10T22:46:39","guid":{"rendered":"https:\/\/planning-firm.com\/?p=2533"},"modified":"2025-09-10T22:46:40","modified_gmt":"2025-09-10T22:46:40","slug":"dian-publica-doctriflash-no-47-de-agosto-con-novedades-en-factura-electronica-timbre-renta-e-iva","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/dian-publica-doctriflash-no-47-de-agosto-con-novedades-en-factura-electronica-timbre-renta-e-iva\/","title":{"rendered":"DIAN publica Doctriflash No. 47 de agosto con novedades en factura electr\u00f3nica, timbre, renta e IVA"},"content":{"rendered":"<p>La DIAN present\u00f3 el Doctriflash No. 47 de agosto de 2025, en el que recopila los conceptos m\u00e1s recientes en materia tributaria, aduanera y cambiaria. Entre los principales pronunciamientos se encuentran precisiones sobre la factura electr\u00f3nica y sus excepciones, la aplicaci\u00f3n del impuesto de timbre en transferencias y convenios, la clasificaci\u00f3n de rentas a operadores extranjeros, el tratamiento en el r\u00e9gimen SIMPLE, la ganancia ocasional en sucesiones, as\u00ed como exclusiones de IVA para ciertos servicios de salud. Tambi\u00e9n se incluyen criterios sobre retenci\u00f3n en la fuente y reglas aduaneras aplicables a ventas de mercanc\u00edas aprehendidas, beneficios en Puerto Libre e importaciones diplom\u00e1ticas.<\/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\/09\/DIAN-publica-Doctriflash-No.-47-de-agosto.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of DIAN publica Doctriflash No. 47 de agosto.\"><\/object><a id=\"wp-block-file--media-6afb2843-161b-42d1-a02a-a49d4a59e300\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/09\/DIAN-publica-Doctriflash-No.-47-de-agosto.pdf\">DIAN publica Doctriflash No. 47 de agosto<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/09\/DIAN-publica-Doctriflash-No.-47-de-agosto.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6afb2843-161b-42d1-a02a-a49d4a59e300\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN present\u00f3 el Doctriflash No. 47 de agosto de 2025, en el que recopila los conceptos m\u00e1s recientes en materia tributaria, aduanera y cambiaria. Entre los principales pronunciamientos se encuentran precisiones sobre la factura electr\u00f3nica y sus excepciones, la aplicaci\u00f3n del impuesto de timbre en transferencias y convenios, la clasificaci\u00f3n de rentas a operadores [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1399,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2533","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\/2533","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=2533"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/2533\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/1399"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=2533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=2533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=2533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}