{"id":534,"date":"2024-09-23T16:08:03","date_gmt":"2024-09-23T21:08:03","guid":{"rendered":"https:\/\/acsaudit.com.co\/?p=534"},"modified":"2024-09-23T16:15:00","modified_gmt":"2024-09-23T21:15:00","slug":"boletin-informativo-2024-003","status":"publish","type":"post","link":"https:\/\/acsaudit.com.co\/en\/boletin-informativo-2024-003\/","title":{"rendered":"BOLET\u00cdN INFORMATIVO 2024 &#8211; 003"},"content":{"rendered":"<p class=\"wp-block-paragraph\">SEPTIEMBRE 23 DE 2024<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>VI\u00c1TICOS EN CONTRATOS DE PRESTACI\u00d3N DE SERVICIOS Y SU TRATAMIENTO FISCAL<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><br>El tratamiento fiscal de los vi\u00e1ticos en contratos de prestaci\u00f3n de servicios ha generado diversas interpretaciones en el \u00e1mbito tributario colombiano. Ante esto, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) se pronunci\u00f3 con nuevos conceptos que clarifican c\u00f3mo deben manejarse los gastos de transporte, alimentaci\u00f3n y alojamiento para contratistas independientes. Este bolet\u00edn presenta las \u00faltimas consideraciones de la DIAN, establecidas en el Concepto 00113 de enero de 2024, sobre la inclusi\u00f3n o no de dichos reembolsos como ingreso gravable para el contratista.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><br><strong>La DIAN se pronuncia acerca de los Vi\u00e1ticos en Contratos de Prestaci\u00f3n de Servicios<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><br>La DIAN, en su Concepto 00113 del 10 de enero de 2024, aclar\u00f3 el tratamiento fiscal de los vi\u00e1ticos en los contratos de prestaci\u00f3n de servicios, reevaluando su postura previa en el Oficio 908123 del 12 de agosto de 2021. El enfoque principal se centra en si los gastos de transporte, alimentaci\u00f3n y alojamiento constituyen ingresos gravables para el contratista independiente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><br><strong>Contratos de Prestaci\u00f3n de Servicios con Cl\u00e1usula Expresa sobre Gastos de Manutenci\u00f3n<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-media-text has-media-on-the-right is-stacked-on-mobile\" style=\"grid-template-columns:auto 38%\"><div class=\"wp-block-media-text__content\">\n<p class=\"has-medium-font-size wp-block-paragraph\"><br>Cuando los contratos de prestaci\u00f3n de servicios incluyen una cl\u00e1usula expresa en la que el contratante asume los gastos de manutenci\u00f3n del contratista (alimentaci\u00f3n, transporte y alojamiento), el reembolso de estos no constituir\u00e1 un ingreso de renta para el contratista. El contratante puede deducir estos costos siempre que se cumplan los requisitos para su deducibilidad, y el contratista deber\u00e1 excluir estos valores de su factura o cuenta de cobro, trat\u00e1ndose de un simple reintegro de costos.<\/p>\n<\/div><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"469\" height=\"265\" src=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen1.png\" alt=\"\" class=\"wp-image-539 size-full\" srcset=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen1.png 469w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen1-300x170.png 300w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen1-18x10.png 18w\" sizes=\"auto, (max-width: 469px) 100vw, 469px\" \/><\/figure><\/div>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><br><strong>Contratos de Prestaci\u00f3n de Servicios sin Cl\u00e1usula Expresa<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:35% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"390\" height=\"255\" src=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen2.png\" alt=\"\" class=\"wp-image-538 size-full\" srcset=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen2.png 390w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen2-300x196.png 300w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen2-18x12.png 18w\" sizes=\"auto, (max-width: 390px) 100vw, 390px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><br><br>En ausencia de una disposici\u00f3n contractual clara, los valores pagados al contratista, sin importar su uso, s\u00ed constituir\u00e1n un ingreso gravable. Estos ingresos estar\u00e1n sujetos a retenci\u00f3n en la fuente y podr\u00e1n generar otras obligaciones fiscales como el cobro de IVA cuando el contribuyente tiene la responsabilidad; y tambi\u00e9n, deber\u00e1 contribuir a la seguridad social, dependiendo del r\u00e9gimen al que pertenezca el contratista.<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><br><strong>Precedente del Oficio 908123 de 2021<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-media-text has-media-on-the-right is-stacked-on-mobile\" style=\"grid-template-columns:auto 20%\"><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><br>La DIAN, en el Oficio 908123 de 2021, afirm\u00f3 que solo en los contratos laborales existe la figura de \u00abvi\u00e1ticos\u00bb. En estos casos, los vi\u00e1ticos ocasionales no constituyen ingreso de renta si se cumplen las condiciones del art\u00edculo 1.2.4.7 del DUT 1625 de 2016. Este tratamiento no aplica a los contratistas independientes, donde cualquier reembolso o pago para cubrir sus propios gastos s\u00ed constituye ingreso bruto, a menos que se estipule lo contrario en el contrato.<\/p>\n<\/div><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"199\" height=\"198\" src=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen3.png\" alt=\"\" class=\"wp-image-537 size-full\" srcset=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen3.png 199w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen3-150x150.png 150w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen3-12x12.png 12w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen3-140x140.png 140w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen3-100x100.png 100w\" sizes=\"auto, (max-width: 199px) 100vw, 199px\" \/><\/figure><\/div>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><br><strong>\u00bfQu\u00e9 deber\u00e1 hacer usted si es contratista?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><br>Para evitar que los gastos de manutenci\u00f3n, transporte y alojamiento se consideren ingreso gravable para el contratista independiente, es necesario que los contratos de prestaci\u00f3n de servicios incluyan una cl\u00e1usula expresa en la que el contratante asuma dichos gastos por separado. En caso contrario, el contratista deber\u00e1 declarar esos valores como ingresos y estar sujeto a las retenciones y obligaciones fiscales correspondientes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"352\" height=\"234\" src=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen4.png\" alt=\"\" class=\"wp-image-536\" style=\"width:485px;height:auto\" srcset=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen4.png 352w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen4-300x199.png 300w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen4-18x12.png 18w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen4-350x234.png 350w\" sizes=\"auto, (max-width: 352px) 100vw, 352px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><br><strong>Sustento Conceptual<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Concepto 00113 del 10 de enero de 2024<\/li>\n\n\n\n<li>Oficio 908123 del 12 de agosto de 2021<\/li>\n\n\n\n<li>Art\u00edculo 1.2.4.7 del DUT 1625 de 2016<\/li>\n\n\n\n<li>Estatuto Tributario, art\u00edculos 107 y 206<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong><em>El prop\u00f3sito de este texto es proporcionar informaci\u00f3n general y educativa solamente, y no debe considerarse como vinculante ni comprometer la responsabilidad del autor o de cualquier otra parte. Este documento tiene un enfoque pedag\u00f3gico y su intenci\u00f3n es ilustrar de manera general los conceptos que se abordan. Por lo tanto, cualquier decisi\u00f3n o acci\u00f3n tomada basada en la informaci\u00f3n presentada aqu\u00ed es responsabilidad exclusiva del lector.<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"360\" height=\"516\" src=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen1-1.jpg\" alt=\"\" class=\"wp-image-515 size-full\" srcset=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen1-1.jpg 360w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen1-1-209x300.jpg 209w, https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Imagen1-1-8x12.jpg 8w\" sizes=\"auto, (max-width: 360px) 100vw, 360px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><strong>Leonardo S\u00e1nchez Ruenes<br>Columnista<br>Senior de Auditor\u00cda y BPO<\/strong><\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>SEPTIEMBRE 23 DE 2024 VI\u00c1TICOS EN CONTRATOS DE PRESTACI\u00d3N DE SERVICIOS Y SU TRATAMIENTO FISCAL El tratamiento fiscal de los vi\u00e1ticos en contratos de prestaci\u00f3n de servicios ha generado diversas&#8230;<\/p>","protected":false},"author":1,"featured_media":535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,13,10],"tags":[64,62,61,53,60,50,55,59,58,54,52,63,57,56],"class_list":["post-534","post","type-post","status-publish","format-standard","has-post-thumbnail","category-boletines","category-derecho-laboral","category-tributario","tag-alimentacion","tag-alojamiento","tag-concepto-00113","tag-contratos-de-prestacion-de-servicios","tag-dian","tag-estatuto-tributario","tag-gastos-de-manutencion","tag-ingresos-tributarios","tag-normativa-fiscal","tag-reembolso-de-gastos","tag-retencion-en-la-fuente","tag-transporte","tag-tratamiento-fiscal","tag-viaticos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BOLET\u00cdN INFORMATIVO 2024 - 003 - Audit and Consulting Services S.A.S | SMS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/acsaudit.com.co\/en\/boletin-informativo-2024-003\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BOLET\u00cdN INFORMATIVO 2024 - 003 - Audit and Consulting Services S.A.S | SMS\" \/>\n<meta property=\"og:description\" content=\"SEPTIEMBRE 23 DE 2024 VI\u00c1TICOS EN CONTRATOS DE PRESTACI\u00d3N DE SERVICIOS Y SU TRATAMIENTO FISCAL El tratamiento fiscal de los vi\u00e1ticos en contratos de prestaci\u00f3n de servicios ha generado diversas...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/acsaudit.com.co\/en\/boletin-informativo-2024-003\/\" \/>\n<meta property=\"og:site_name\" content=\"Audit and Consulting Services S.A.S | SMS\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-23T21:08:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-23T21:15:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/acsaudit.com.co\/wp-content\/uploads\/2024\/09\/Captura-de-pantalla-2024-09-23-154524.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1057\" \/>\n\t<meta property=\"og:image:height\" content=\"473\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/acsaudit.com.co\\\/boletin-informativo-2024-003\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/acsaudit.com.co\\\/boletin-informativo-2024-003\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/acsaudit.com.co\\\/#\\\/schema\\\/person\\\/983fa906306919093372ad4506c984bf\"},\"headline\":\"BOLET\u00cdN INFORMATIVO 2024 &#8211; 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