{"id":3404,"date":"2026-07-14T20:49:17","date_gmt":"2026-07-14T20:49:17","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3404"},"modified":"2026-07-15T20:50:36","modified_gmt":"2026-07-15T20:50:36","slug":"consejo-de-estado-ratifica-sancion-por-presentar-autorretencion-sin-pago","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/consejo-de-estado-ratifica-sancion-por-presentar-autorretencion-sin-pago\/","title":{"rendered":"Consejo de Estado ratifica sanci\u00f3n por presentar autorretenci\u00f3n sin pago"},"content":{"rendered":"<p>El Consejo de Estado confirm\u00f3 que la presentaci\u00f3n de la declaraci\u00f3n de autorretenci\u00f3n en la fuente sin el pago total del impuesto carece de efectos jur\u00eddicos y habilita a la DIAN para imponer la sanci\u00f3n por no declarar. La decisi\u00f3n reafirma el criterio seg\u00fan el cual la obligaci\u00f3n tributaria comprende tanto la presentaci\u00f3n de la declaraci\u00f3n como el pago oportuno de la obligaci\u00f3n.<\/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\/07\/Radicado-30292-Consejo-de-Estado.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Radicado 30292 Consejo de Estado.\"><\/object><a id=\"wp-block-file--media-61bcf9b5-98bf-4143-a2f6-caf5b6192229\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/07\/Radicado-30292-Consejo-de-Estado.pdf\">Radicado 30292 Consejo de Estado<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/07\/Radicado-30292-Consejo-de-Estado.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-61bcf9b5-98bf-4143-a2f6-caf5b6192229\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>El Consejo de Estado confirm\u00f3 que la presentaci\u00f3n de la declaraci\u00f3n de autorretenci\u00f3n en la fuente sin el pago total del impuesto carece de efectos jur\u00eddicos y habilita a la DIAN para imponer la sanci\u00f3n por no declarar. La decisi\u00f3n reafirma el criterio seg\u00fan el cual la obligaci\u00f3n tributaria comprende tanto la presentaci\u00f3n de la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1383,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3404","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\/3404","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=3404"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3404\/revisions"}],"predecessor-version":[{"id":3406,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3404\/revisions\/3406"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/1383"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=3404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}