{"id":3249,"date":"2026-04-15T17:54:48","date_gmt":"2026-04-15T17:54:48","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3249"},"modified":"2026-04-15T17:54:49","modified_gmt":"2026-04-15T17:54:49","slug":"alcance-de-la-firmeza-y-ejecutoriedad-en-actos-administrativos-aduaneros-para-efectos-del-cobro-coactivo","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/alcance-de-la-firmeza-y-ejecutoriedad-en-actos-administrativos-aduaneros-para-efectos-del-cobro-coactivo\/","title":{"rendered":"Alcance de la firmeza y ejecutoriedad en actos administrativos aduaneros para efectos del cobro coactivo"},"content":{"rendered":"<p>La DIAN, mediante el Concepto 003894 de 2026, desarrolla criterios interpretativos en torno al r\u00e9gimen de exigibilidad de obligaciones aduaneras en sede de cobro coactivo, abordando la naturaleza jur\u00eddica de los actos administrativos que integran tributos y sanciones. En particular, precisa que la firmeza del acto delimita el agotamiento de la v\u00eda gubernativa y su inmutabilidad en sede administrativa, mientras que la ejecutoriedad configura la aptitud jur\u00eddica del acto para su ejecuci\u00f3n forzosa. Asimismo, reitera la aplicaci\u00f3n supletoria del Estatuto Tributario en materia procedimental, delimitando expresamente la inaplicabilidad de determinadas disposiciones en el \u00e1mbito aduanero, conforme al marco normativo especial vigente.<\/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\/2026\/04\/CONCEPTO-003894-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 003894 DIAN.\"><\/object><a id=\"wp-block-file--media-dd934e1e-349f-486c-acd8-bfbdb325f903\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/04\/CONCEPTO-003894-DIAN.pdf\">CONCEPTO 003894 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/04\/CONCEPTO-003894-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-dd934e1e-349f-486c-acd8-bfbdb325f903\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN, mediante el Concepto 003894 de 2026, desarrolla criterios interpretativos en torno al r\u00e9gimen de exigibilidad de obligaciones aduaneras en sede de cobro coactivo, abordando la naturaleza jur\u00eddica de los actos administrativos que integran tributos y sanciones. En particular, precisa que la firmeza del acto delimita el agotamiento de la v\u00eda gubernativa y su [&hellip;]<\/p>\n","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-3249","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\/3249","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=3249"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3249\/revisions"}],"predecessor-version":[{"id":3251,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3249\/revisions\/3251"}],"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=3249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}