{"id":3499,"date":"2026-08-25T18:12:06","date_gmt":"2026-08-25T18:12:06","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3499"},"modified":"2026-08-25T18:12:09","modified_gmt":"2026-08-25T18:12:09","slug":"consejo-de-estado-refuerza-criterios-probatorios-en-materia-tributaria-y-aduanera","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/consejo-de-estado-refuerza-criterios-probatorios-en-materia-tributaria-y-aduanera\/","title":{"rendered":"Consejo de Estado refuerza criterios probatorios en materia tributaria y aduanera"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El Bolet\u00edn 297 de la Secci\u00f3n Cuarta del Consejo de Estado recoge decisiones relevantes sobre beneficios fiscales, pasivos, incrementos patrimoniales y precios de transferencia. La Corporaci\u00f3n reitera la importancia de contar con soporte probatorio suficiente para sustentar deducciones e impuestos descontables, as\u00ed como el principio de plena competencia y las facultades de fiscalizaci\u00f3n de la DIAN, criterios que resultan relevantes para la gesti\u00f3n del riesgo y el cumplimiento tributario.<\/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\/08\/Boletin-297-Consejo-de-Estado.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Bolet\u00edn 297 Consejo de Estado.\"><\/object><a id=\"wp-block-file--media-e3a73faa-eabd-4c21-bec4-258de34e6eb1\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/08\/Boletin-297-Consejo-de-Estado.pdf\">Bolet\u00edn 297 Consejo de Estado<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/08\/Boletin-297-Consejo-de-Estado.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e3a73faa-eabd-4c21-bec4-258de34e6eb1\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>El Bolet\u00edn 297 de la Secci\u00f3n Cuarta del Consejo de Estado recoge decisiones relevantes sobre beneficios fiscales, pasivos, incrementos patrimoniales y precios de transferencia. La Corporaci\u00f3n reitera la importancia de contar con soporte probatorio suficiente para sustentar deducciones e impuestos descontables, as\u00ed como el principio de plena competencia y las facultades de fiscalizaci\u00f3n de la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1399,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3499","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\/3499","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=3499"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3499\/revisions"}],"predecessor-version":[{"id":3501,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3499\/revisions\/3501"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/1399"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=3499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}