{"id":222,"date":"2019-08-29T18:54:21","date_gmt":"2019-08-29T18:54:21","guid":{"rendered":"https:\/\/magnadigital.co\/sfi\/?p=2439"},"modified":"2020-01-28T23:47:32","modified_gmt":"2020-01-28T23:47:32","slug":"nueva-reglamentacion-en-la-reclamacion-de-saldos-a-favor","status":"publish","type":"post","link":"https:\/\/sfai.co\/english\/nueva-reglamentacion-en-la-reclamacion-de-saldos-a-favor\/","title":{"rendered":"NUEVA REGLAMENTACI\u00d3N EN LA RECLAMACI\u00d3N DE SALDOS A FAVOR"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i1.wp.com\/sfai.co\/wp-content\/uploads\/2019\/08\/A-00-Reglamentacion-Saldos-a-Favor-www.sfai_.co-www.magnadigital.jpg?fit=640%2C640&amp;ssl=1\" alt=\"\" class=\"wp-image-2442\" width=\"640\" height=\"640\"\/><\/figure><\/div>\n\n\n\n<p>El Gobierno nacional, en ejercicio de las facultades\nconstitucionales y legales, sancion\u00f3 la Ley 1943 del 28 de diciembre de 2018,\nla que, en su art\u00edculo 98, adicion\u00f3 el par\u00e1grafo 5\u00ba al art\u00edculo 855 del\nEstatuto Tributario y estableci\u00f3: <em>La Direcci\u00f3n de Impuestos y Aduanas\nNacionales-DIAN, podr\u00e1 devolver de forma autom\u00e1tica, los saldos a favor\noriginados en el impuesto sobre la renta y sobre las ventas.<\/em><\/p>\n\n\n\n<p>Por lo anterior y de acuerdo con lo establecido en el Decreto\n1422 del 6 de agosto de 2019, se regula el mecanismo para la procedencia de la\nDevoluci\u00f3n autom\u00e1tica y se adiciona al Decreto \u00fanico Reglamentario en Materia\nTributaria: <strong>a)<\/strong> Devoluci\u00f3n\nautom\u00e1tica, <strong>b)<\/strong> T\u00e9rminos para el\nreconocimiento de la devoluci\u00f3n autom\u00e1tica, <strong>c)<\/strong> requisitos especiales en las solicitudes de devoluci\u00f3n y\/o\ncompensaci\u00f3n y, <strong>d)<\/strong> Implementaci\u00f3n de\nla devoluci\u00f3n autom\u00e1tica.<\/p>\n\n\n<div class=\"wp-block-pdfemb-pdf-embedder-viewer\"><a href=\"https:\/\/sfai.co\/english\/wp-content\/uploads\/2019\/08\/Art128Nueva-reglamentaci\u00f3n-en-la-reclamaci\u00f3n-de-saldos-a-favorV2.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"top\" data-toolbar-fixed=\"on\">Art128Nueva-reglamentaci\u00f3n-en-la-reclamaci\u00f3n-de-saldos-a-favorV2<\/a><\/div>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Gobierno nacional, en ejercicio de las facultades constitucionales y legales, sancion\u00f3 la Ley 1943 del 28 de diciembre de 2018, la que, en su art\u00edculo 98, adicion\u00f3 el par\u00e1grafo 5\u00ba al art\u00edculo 855 del Estatuto Tributario y estableci\u00f3: La Direcci\u00f3n de Impuestos y Aduanas Nacionales-DIAN, podr\u00e1 devolver de forma autom\u00e1tica, los saldos a favor originados en el impuesto sobre la renta y sobre las ventas.<\/p>\n","protected":false},"author":1,"featured_media":223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[7,4,3,5,6],"class_list":["post-222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-devolucion","tag-dian","tag-impuestos","tag-reglamentacion","tag-saldos"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.9 - aioseo.com -->\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"SFAI Consulting\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/sfai.co\/english\/nueva-reglamentacion-en-la-reclamacion-de-saldos-a-favor\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.9\" \/>\n\t\t<meta property=\"og:locale\" content=\"es_ES\" \/>\n\t\t<meta 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