{"id":3524,"date":"2026-09-03T16:13:28","date_gmt":"2026-09-03T16:13:28","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3524"},"modified":"2026-09-03T16:13:30","modified_gmt":"2026-09-03T16:13:30","slug":"dian-precisa-responsabilidades-de-iva-en-el-rut-para-las-entidades-territoriales","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/dian-precisa-responsabilidades-de-iva-en-el-rut-para-las-entidades-territoriales\/","title":{"rendered":"DIAN precisa responsabilidades de IVA en el RUT para las entidades territoriales"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La DIAN aclar\u00f3 que las entidades territoriales, por su naturaleza de personas jur\u00eddicas de derecho p\u00fablico, no deben registrar en el RUT las responsabilidades 49 \u00abNo responsable de IVA\u00bb ni 53 \u00abPersona jur\u00eddica no responsable de IVA\u00bb. Su situaci\u00f3n frente al impuesto debe determinarse seg\u00fan las operaciones que realicen: si desarrollan actividades gravadas que les atribuyan la calidad de responsables, deber\u00e1n registrar la responsabilidad 48 y cumplir las obligaciones correspondientes.<\/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\/09\/CONCEPTO-014296-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 014296 DIAN.\"><\/object><a id=\"wp-block-file--media-1cabd4d1-dabd-493c-822f-02e935ced833\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/09\/CONCEPTO-014296-DIAN.pdf\">CONCEPTO 014296 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/09\/CONCEPTO-014296-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1cabd4d1-dabd-493c-822f-02e935ced833\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN aclar\u00f3 que las entidades territoriales, por su naturaleza de personas jur\u00eddicas de derecho p\u00fablico, no deben registrar en el RUT las responsabilidades 49 \u00abNo responsable de IVA\u00bb ni 53 \u00abPersona jur\u00eddica no responsable de IVA\u00bb. Su situaci\u00f3n frente al impuesto debe determinarse seg\u00fan las operaciones que realicen: si desarrollan actividades gravadas que les [&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-3524","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\/3524","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=3524"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3524\/revisions"}],"predecessor-version":[{"id":3526,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3524\/revisions\/3526"}],"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=3524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}