{"id":6503,"date":"2017-02-17T23:00:47","date_gmt":"2017-02-18T04:00:47","guid":{"rendered":"https:\/\/lewinywills.com\/?p=6503"},"modified":"2020-09-23T23:14:50","modified_gmt":"2020-09-24T04:14:50","slug":"importante-cambio-retencion-en-la-fuente-por-pagos-al-exterior-de-intereses","status":"publish","type":"post","link":"https:\/\/lewinywills.com\/en\/importante-cambio-retencion-en-la-fuente-por-pagos-al-exterior-de-intereses\/","title":{"rendered":"Importante Cambio: Retenci\u00f3n en la Fuente por Pagos al Exterior de Intereses"},"content":{"rendered":"<p>La DIAN modific\u00f3 su posici\u00f3n por medio del Concepto No. 32227 del 2016, al concluir que los intereses provenientes de t\u00edtulos, bonos u otros t\u00edtulos de deuda, que sean emitidos por un emisor colombiano y transados en el exterior y en consecuencia, el acreedor no sea un residente ni est\u00e9 domiciliado en Colombia, NO se consideran ingresos de fuente nacional y por lo tanto, no estar\u00e1n sujetos a retenci\u00f3n en la fuente.<\/p>","protected":false},"excerpt":{"rendered":"<p>La DIAN modific\u00f3 su posici\u00f3n por medio del Concepto No. 32227 del 2016, al concluir que los intereses provenientes de t\u00edtulos, bonos u otros t\u00edtulos de deuda, que sean emitidos por un emisor colombiano y transados en el exterior y en consecuencia, el acreedor no sea un residente ni est\u00e9 domiciliado en Colombia, NO se [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":6505,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-6503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Importante Cambio: Retenci\u00f3n en la Fuente por Pagos al Exterior de Intereses - Lewin &amp; 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