{"id":2711,"date":"2025-12-18T16:55:14","date_gmt":"2025-12-18T16:55:14","guid":{"rendered":"https:\/\/planning-firm.com\/?p=2711"},"modified":"2025-12-18T16:55:15","modified_gmt":"2025-12-18T16:55:15","slug":"dian-fija-el-valor-de-la-uvt-aplicable-para-el-ano-gravable-2026","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/dian-fija-el-valor-de-la-uvt-aplicable-para-el-ano-gravable-2026\/","title":{"rendered":"DIAN fija el valor de la UVT aplicable para el a\u00f1o gravable 2026"},"content":{"rendered":"<p>La DIAN expidi\u00f3 la Resoluci\u00f3n 000238 de 2025, mediante la cual establece el valor de la Unidad de Valor Tributario (UVT) que regir\u00e1 durante el a\u00f1o gravable 2026. Este ajuste, realizado conforme a la variaci\u00f3n del \u00cdndice de Precios al Consumidor (IPC) certificado por el DANE, impacta de manera transversal la determinaci\u00f3n de impuestos nacionales, sanciones, topes, bases gravables y obligaciones formales previstas en la normativa tributaria. El nuevo valor de la UVT constituye un referente clave para la planeaci\u00f3n fiscal y el cumplimiento tributario de personas naturales y jur\u00eddicas en el pr\u00f3ximo periodo.<\/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\/12\/Resolucion-000238-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Resolucion-000238-DIAN.\"><\/object><a id=\"wp-block-file--media-6a41b05f-b2d3-48d4-bcb3-f4c3a5c52551\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/12\/Resolucion-000238-DIAN.pdf\">Resolucion-000238-DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2025\/12\/Resolucion-000238-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6a41b05f-b2d3-48d4-bcb3-f4c3a5c52551\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN expidi\u00f3 la Resoluci\u00f3n 000238 de 2025, mediante la cual establece el valor de la Unidad de Valor Tributario (UVT) que regir\u00e1 durante el a\u00f1o gravable 2026. Este ajuste, realizado conforme a la variaci\u00f3n del \u00cdndice de Precios al Consumidor (IPC) certificado por el DANE, impacta de manera transversal la determinaci\u00f3n de impuestos nacionales, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":953,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2711","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\/2711","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=2711"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/2711\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/953"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=2711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=2711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=2711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}