{"id":3318,"date":"2026-06-10T16:47:42","date_gmt":"2026-06-10T16:47:42","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3318"},"modified":"2026-06-10T16:47:42","modified_gmt":"2026-06-10T16:47:42","slug":"dian-revisa-alcance-del-beneficio-de-auditoria-para-contribuyentes-provenientes-del-simple","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/dian-revisa-alcance-del-beneficio-de-auditoria-para-contribuyentes-provenientes-del-simple\/","title":{"rendered":"DIAN revisa alcance del beneficio de auditor\u00eda para contribuyentes provenientes del SIMPLE"},"content":{"rendered":"<p>A trav\u00e9s del Concepto 008207 de 2026, la DIAN analiz\u00f3 la aplicaci\u00f3n del beneficio de auditor\u00eda en aquellos contribuyentes que pertenecieron al R\u00e9gimen Simple de Tributaci\u00f3n y posteriormente pasaron al r\u00e9gimen ordinario del impuesto sobre la renta. El an\u00e1lisis doctrinal desarrolla interpretaciones relacionadas con la determinaci\u00f3n del impuesto neto de renta y su incidencia en la reducci\u00f3n del t\u00e9rmino de firmeza de las declaraciones tributarias, incorporando consideraciones de seguridad jur\u00eddica y transici\u00f3n entre reg\u00edmenes fiscales.<\/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\/06\/CONCEPTO-008207-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 008207 DIAN.\"><\/object><a id=\"wp-block-file--media-dca67855-5ba0-43c4-9afd-353691cc0d80\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/06\/CONCEPTO-008207-DIAN.pdf\">CONCEPTO 008207 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/06\/CONCEPTO-008207-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-dca67855-5ba0-43c4-9afd-353691cc0d80\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>A trav\u00e9s del Concepto 008207 de 2026, la DIAN analiz\u00f3 la aplicaci\u00f3n del beneficio de auditor\u00eda en aquellos contribuyentes que pertenecieron al R\u00e9gimen Simple de Tributaci\u00f3n y posteriormente pasaron al r\u00e9gimen ordinario del impuesto sobre la renta. El an\u00e1lisis doctrinal desarrolla interpretaciones relacionadas con la determinaci\u00f3n del impuesto neto de renta y su incidencia en [&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-3318","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\/3318","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=3318"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3318\/revisions"}],"predecessor-version":[{"id":3320,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3318\/revisions\/3320"}],"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=3318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}