{"id":2542,"date":"2025-09-17T21:06:39","date_gmt":"2025-09-17T21:06:39","guid":{"rendered":"https:\/\/planning-firm.com\/?p=2542"},"modified":"2025-09-18T21:11:23","modified_gmt":"2025-09-18T21:11:23","slug":"procedimiento-tributario-correccion-de-declaraciones-tributarias","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/procedimiento-tributario-correccion-de-declaraciones-tributarias\/","title":{"rendered":"Procedimiento Tributario \u2013 Correcci\u00f3n de declaraciones tributarias"},"content":{"rendered":"<ol class=\"wp-block-list\">\n<li>\u00bfPara determinar si la correcci\u00f3n de una declaraci\u00f3n de IVA procede por el art\u00edculo 589 del Estatuto Tributario, se deben comparar los renglones 80-81 (Saldo a pagar o saldo a favor del periodo fiscal), o los renglones 86-87 (Saldo a pagar o saldo a favor del per\u00edodo)?<\/li>\n<\/ol>\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\/CONCEPTO-013304-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 013304 DIAN.\"><\/object><a id=\"wp-block-file--media-9c61c099-adc8-42ba-b578-ac28cf3b92d2\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/09\/CONCEPTO-013304-DIAN.pdf\">CONCEPTO 013304 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/09\/CONCEPTO-013304-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9c61c099-adc8-42ba-b578-ac28cf3b92d2\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":1194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2542","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\/2542","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=2542"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/2542\/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=2542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=2542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=2542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}