{"id":3542,"date":"2026-09-09T18:02:32","date_gmt":"2026-09-09T18:02:32","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3542"},"modified":"2026-09-09T18:07:56","modified_gmt":"2026-09-09T18:07:56","slug":"plazo-y-condiciones-para-el-pago-de-la-contribucion-supersociedades-2026","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/plazo-y-condiciones-para-el-pago-de-la-contribucion-supersociedades-2026\/","title":{"rendered":"Plazo y condiciones para el pago de la contribuci\u00f3n SuperSociedades 2026"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La Resoluci\u00f3n 100-027492 del 20 de agosto de 2026 fij\u00f3 la tarifa de la contribuci\u00f3n en $0.1212 por cada $1.000 de activos totales, con un m\u00ednimo equivalente a un SMMLV ($1.750.905). El plazo general de pago vence el 15 de septiembre de 2026, salvo para sociedades domiciliadas en Valle del Cauca, Risaralda, Quind\u00edo, Caldas, Choc\u00f3 y Cauca, que cuentan con un t\u00e9rmino especial de 60 d\u00edas por la calamidad derivada del sismo del 10 de agosto. El incumplimiento genera intereses moratorios conforme al art\u00edculo 44 de la Ley 1429 de 2010 y puede dar lugar a procesos de cobro coactivo.<\/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\/Resolucion-100-027492-SuperSociedades.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Resoluci\u00f3n 100-027492 SuperSociedades.\"><\/object><a id=\"wp-block-file--media-c1f5e2ce-7716-46ac-91ef-2f53af7be6d4\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/09\/Resolucion-100-027492-SuperSociedades.pdf\">Resoluci\u00f3n 100-027492 SuperSociedades<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/09\/Resolucion-100-027492-SuperSociedades.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c1f5e2ce-7716-46ac-91ef-2f53af7be6d4\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La Resoluci\u00f3n 100-027492 del 20 de agosto de 2026 fij\u00f3 la tarifa de la contribuci\u00f3n en $0.1212 por cada $1.000 de activos totales, con un m\u00ednimo equivalente a un SMMLV ($1.750.905). El plazo general de pago vence el 15 de septiembre de 2026, salvo para sociedades domiciliadas en Valle del Cauca, Risaralda, Quind\u00edo, Caldas, Choc\u00f3 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":953,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3542","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\/3542","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=3542"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3542\/revisions"}],"predecessor-version":[{"id":3544,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3542\/revisions\/3544"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/953"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=3542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}