{"id":3298,"date":"2026-05-27T16:18:06","date_gmt":"2026-05-27T16:18:06","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3298"},"modified":"2026-05-27T16:18:07","modified_gmt":"2026-05-27T16:18:07","slug":"dian-ajusta-competencias-para-la-exclusion-del-regimen-simple-y-refuerza-el-control-tributario","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/dian-ajusta-competencias-para-la-exclusion-del-regimen-simple-y-refuerza-el-control-tributario\/","title":{"rendered":"DIAN ajusta competencias para la exclusi\u00f3n del R\u00e9gimen SIMPLE y refuerza el control tributario"},"content":{"rendered":"<p>La Resoluci\u00f3n 000014 de 2026 redefine la asignaci\u00f3n de competencias al interior de la DIAN para la expedici\u00f3n de actos administrativos de exclusi\u00f3n del R\u00e9gimen Simple de Tributaci\u00f3n (SIMPLE), en casos de incumplimientos subsanables y no subsanables. Desde una perspectiva tributaria, esta medida precisa el procedimiento de control, al facultar a distintas dependencias para ordenar la actualizaci\u00f3n del RUT, eliminando la responsabilidad del SIMPLE e incorporando la del impuesto sobre la renta bajo el r\u00e9gimen ordinario.<\/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\/Resolucion-0014_DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Resolucio\u0301n 0014_DIAN.\"><\/object><a id=\"wp-block-file--media-93834e12-2152-460e-829c-3f2a6f32ebb2\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/05\/Resolucion-0014_DIAN.pdf\">Resolucio\u0301n 0014_DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/05\/Resolucion-0014_DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-93834e12-2152-460e-829c-3f2a6f32ebb2\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La Resoluci\u00f3n 000014 de 2026 redefine la asignaci\u00f3n de competencias al interior de la DIAN para la expedici\u00f3n de actos administrativos de exclusi\u00f3n del R\u00e9gimen Simple de Tributaci\u00f3n (SIMPLE), en casos de incumplimientos subsanables y no subsanables. Desde una perspectiva tributaria, esta medida precisa el procedimiento de control, al facultar a distintas dependencias para ordenar [&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-3298","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\/3298","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=3298"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3298\/revisions"}],"predecessor-version":[{"id":3300,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3298\/revisions\/3300"}],"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=3298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}