{"id":3539,"date":"2026-09-09T18:01:26","date_gmt":"2026-09-09T18:01:26","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3539"},"modified":"2026-09-09T18:01:28","modified_gmt":"2026-09-09T18:01:28","slug":"base-gravable-especial-aiu-en-retencion-de-renta","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/base-gravable-especial-aiu-en-retencion-de-renta\/","title":{"rendered":"Base gravable especial AIU en retenci\u00f3n de renta"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La DIAN, mediante Concepto 016207 del 30 de agosto de 2026, reconsider\u00f3 su doctrina y precis\u00f3 que la retenci\u00f3n en la fuente del impuesto sobre la renta en servicios de aseo, cafeter\u00eda, vigilancia y temporales debe aplicarse sobre el componente AIU (Administraci\u00f3n, Imprevistos y Utilidad), que no puede ser inferior al 10% del valor del contrato. Esta interpretaci\u00f3n armoniza el art\u00edculo 462-1 del Estatuto Tributario con el Decreto 1625 de 2016, garantizando que las tarifas de retenci\u00f3n se apliquen sobre la base legalmente prevista y reforzando la seguridad jur\u00eddica en materia de 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\/09\/CONCEPTO-016207-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 016207 DIAN.\"><\/object><a id=\"wp-block-file--media-18937350-9592-4383-93b7-a1d54d40fbd0\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/09\/CONCEPTO-016207-DIAN.pdf\">CONCEPTO 016207 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/09\/CONCEPTO-016207-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-18937350-9592-4383-93b7-a1d54d40fbd0\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La DIAN, mediante Concepto 016207 del 30 de agosto de 2026, reconsider\u00f3 su doctrina y precis\u00f3 que la retenci\u00f3n en la fuente del impuesto sobre la renta en servicios de aseo, cafeter\u00eda, vigilancia y temporales debe aplicarse sobre el componente AIU (Administraci\u00f3n, Imprevistos y Utilidad), que no puede ser inferior al 10% del valor del [&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-3539","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\/3539","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=3539"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3539\/revisions"}],"predecessor-version":[{"id":3541,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3539\/revisions\/3541"}],"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=3539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}