{"id":3260,"date":"2026-05-06T20:46:35","date_gmt":"2026-05-06T20:46:35","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3260"},"modified":"2026-05-06T20:46:38","modified_gmt":"2026-05-06T20:46:38","slug":"deduccion-de-provisiones-de-cartera-y-aplicacion-de-metodos-alternativos","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/deduccion-de-provisiones-de-cartera-y-aplicacion-de-metodos-alternativos\/","title":{"rendered":"Deducci\u00f3n de provisiones de cartera y aplicaci\u00f3n de m\u00e9todos alternativos"},"content":{"rendered":"<p>Mediante el Concepto 007021 de 2026, la DIAN precis\u00f3 que las provisiones individuales y generales de cartera previstas en el art\u00edculo 145 del Estatuto Tributario constituyen mecanismos alternativos de deducci\u00f3n fiscal. En consecuencia, su aplicaci\u00f3n es excluyente y no procede el reconocimiento simult\u00e1neo de ambas deducciones sobre un mismo hecho econ\u00f3mico o per\u00edodo gravable.<\/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\/05\/CONCEPTO-007021-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 007021 DIAN.\"><\/object><a id=\"wp-block-file--media-ee3c12ec-6e4b-46f5-983c-69f7b14a45bc\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/05\/CONCEPTO-007021-DIAN.pdf\">CONCEPTO 007021 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/05\/CONCEPTO-007021-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ee3c12ec-6e4b-46f5-983c-69f7b14a45bc\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Mediante el Concepto 007021 de 2026, la DIAN precis\u00f3 que las provisiones individuales y generales de cartera previstas en el art\u00edculo 145 del Estatuto Tributario constituyen mecanismos alternativos de deducci\u00f3n fiscal. En consecuencia, su aplicaci\u00f3n es excluyente y no procede el reconocimiento simult\u00e1neo de ambas deducciones sobre un mismo hecho econ\u00f3mico o per\u00edodo gravable.<\/p>","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-3260","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\/3260","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=3260"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3260\/revisions"}],"predecessor-version":[{"id":3262,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3260\/revisions\/3262"}],"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=3260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}