{"id":6512,"date":"2017-01-01T23:17:56","date_gmt":"2017-01-02T04:17:56","guid":{"rendered":"https:\/\/lewinywills.com\/?p=6512"},"modified":"2020-09-23T23:22:38","modified_gmt":"2020-09-24T04:22:38","slug":"aspectos-relevantes-de-la-reforma-tributaria-para-las-personas-naturales-2","status":"publish","type":"post","link":"https:\/\/lewinywills.com\/en\/aspectos-relevantes-de-la-reforma-tributaria-para-las-personas-naturales-2\/","title":{"rendered":"Aspectos Relevantes de la Reforma Tributaria para las Personas Naturales"},"content":{"rendered":"<p>El pasado 29 de diciembre de 2016, el Congreso de la Rep\u00fablica aprob\u00f3 la reforma tributaria mediante la Ley 1819 de 2016. Entre otras modificaciones, los principales cambios para personas naturales son; (i) se reestructur\u00f3 el sistema para determinar el impuesto de renta de las personas naturales, (ii) se cre\u00f3 el impuesto a los dividendos, (iii) se modific\u00f3 la tarifa general del IVA, (iv) se establecieron beneficios en relaci\u00f3n con terminaciones de procesos con la UGPP, (v) se cre\u00f3 un nuevo r\u00e9gimen de Entidades Controladas del Exterior y (vi) se introdujo un delito por la evasi\u00f3n en materia de impuesto sobre la renta. Adem\u00e1s, modific\u00f3 otros requisitos como los topes para ser obligado a declarar renta, el t\u00e9rmino de firmeza de las declaraciones tributarias y los beneficios que establec\u00eda la Ley 1429 de 2010. A continuaci\u00f3n, se realiza un breve recuento de las principales modificaciones.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/lewinywills.com\/wp-content\/uploads\/2020\/09\/NOTA-TRIBUTARIA_Reforma-Tributaria-Personas-Naturales-2017-VD-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ver documento .pdf (Aspectos Relevantes de la Reforma Tributaria para las Personas Naturales)<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>El pasado 29 de diciembre de 2016, el Congreso de la Rep\u00fablica aprob\u00f3 la reforma tributaria mediante la Ley 1819 de 2016. Entre otras modificaciones, los principales cambios para personas naturales son; (i) se reestructur\u00f3 el sistema para determinar el impuesto de renta de las personas naturales, (ii) se cre\u00f3 el impuesto a los dividendos, [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":6508,"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-6512","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>Aspectos Relevantes de la Reforma Tributaria para las Personas Naturales - Lewin &amp; Wills<\/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:\/\/lewinywills.com\/en\/aspectos-relevantes-de-la-reforma-tributaria-para-las-personas-naturales-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aspectos Relevantes de la Reforma Tributaria para las Personas Naturales - Lewin &amp; Wills\" \/>\n<meta property=\"og:description\" content=\"El pasado 29 de diciembre de 2016, el Congreso de la Rep\u00fablica aprob\u00f3 la reforma tributaria mediante la Ley 1819 de 2016. Entre otras modificaciones, los principales cambios para personas naturales son; (i) se reestructur\u00f3 el sistema para determinar el impuesto de renta de las personas naturales, (ii) se cre\u00f3 el impuesto a los dividendos, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lewinywills.com\/en\/aspectos-relevantes-de-la-reforma-tributaria-para-las-personas-naturales-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Lewin &amp; Wills\" \/>\n<meta property=\"article:published_time\" content=\"2017-01-02T04:17:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-24T04:22:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lewinywills.com\/wp-content\/uploads\/2020\/09\/Foto-19-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1706\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Lewin &amp; Wills Tax Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@LewinWills\" \/>\n<meta name=\"twitter:site\" content=\"@LewinWills\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lewin &amp; 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