{"id":3533,"date":"2026-09-07T16:59:39","date_gmt":"2026-09-07T16:59:39","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3533"},"modified":"2026-09-07T16:59:42","modified_gmt":"2026-09-07T16:59:42","slug":"alcance-de-la-responsabilidad-del-representante-legal-en-cobro-coactivo","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/alcance-de-la-responsabilidad-del-representante-legal-en-cobro-coactivo\/","title":{"rendered":"Alcance de la responsabilidad del representante legal en cobro coactivo"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El Consejo de Estado, en reciente pronunciamiento de la Secci\u00f3n Cuarta, delimit\u00f3 el alcance de la responsabilidad subsidiaria de los representantes legales frente a procesos de cobro coactivo adelantados por la DIAN. La decisi\u00f3n enfatiza que dicha responsabilidad se circunscribe a obligaciones derivadas del incumplimiento de deberes formales, conforme al art\u00edculo 573 del Estatuto Tributario, y no puede extenderse autom\u00e1ticamente a obligaciones sustanciales de la sociedad. El fallo reafirma la necesidad de un acto administrativo previo que garantice el derecho de defensa, consolidando seguridad jur\u00eddica en la aplicaci\u00f3n de la figura de responsabilidad subsidiaria.<\/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\/Sentencia-CE_29453_Consejo-de-Estado.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Sentencia CE_29453_Consejo de Estado.\"><\/object><a id=\"wp-block-file--media-ffba8ba3-e9b0-4f34-a408-6ad9a6a9c8fa\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/09\/Sentencia-CE_29453_Consejo-de-Estado.pdf\">Sentencia CE_29453_Consejo de Estado<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/09\/Sentencia-CE_29453_Consejo-de-Estado.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ffba8ba3-e9b0-4f34-a408-6ad9a6a9c8fa\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>El Consejo de Estado, en reciente pronunciamiento de la Secci\u00f3n Cuarta, delimit\u00f3 el alcance de la responsabilidad subsidiaria de los representantes legales frente a procesos de cobro coactivo adelantados por la DIAN. La decisi\u00f3n enfatiza que dicha responsabilidad se circunscribe a obligaciones derivadas del incumplimiento de deberes formales, conforme al art\u00edculo 573 del Estatuto Tributario, [&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-3533","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\/3533","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=3533"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3533\/revisions"}],"predecessor-version":[{"id":3535,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3533\/revisions\/3535"}],"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=3533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}