{"id":9507,"date":"2022-07-19T11:44:03","date_gmt":"2022-07-19T16:44:03","guid":{"rendered":"https:\/\/lewinywills.com\/?p=9507"},"modified":"2022-07-19T15:55:19","modified_gmt":"2022-07-19T20:55:19","slug":"el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva","status":"publish","type":"post","link":"https:\/\/lewinywills.com\/en\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/","title":{"rendered":"Colombian Council of State annuls DIAN\u2019s legal opinion that established that a membership to a shopping club is a service taxed with VAT"},"content":{"rendered":"<p>Ruling 25410 of June 16, 2022 of the Colombian Council of State determined that the payment of a membership to a shopping club is not subject to VAT since it is a right provided to costumers to enter the site where products are offered. It also clarified that this is not a service.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-white-color has-text-color has-background\" href=\"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/Sentencia-25410-del-16-de-junio-de-2022-1.pdf\" style=\"border-radius:50px;background-color:#650103\">View Ruling<\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\"><\/div>\n<\/div><\/div>\n\n\n\n<p>                                                                                                    <\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\"><\/div>\n<\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Ruling 25410 of June 16, 2022 of the Colombian Council of State determined that the payment of a membership to a shopping club is not subject to VAT since it is a right provided to costumers to enter the site where products are offered. It also clarified that this is not a service.<\/p>","protected":false},"author":20,"featured_media":9514,"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-9507","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>El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA - 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\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA - Lewin &amp; Wills %\" \/>\n<meta property=\"og:description\" content=\"Mediante la sentencia 25410 del 16 de junio de 2022, el Consejo de Estado determin\u00f3 que el pago de la membres\u00eda a un club de compras no est\u00e1 gravado con IVA al configurarse como un derecho a ingresar al lugar en donde se ofertan los productos. Adem\u00e1s, aclar\u00f3 que no se trata de un servicio.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lewinywills.com\/en\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/\" \/>\n<meta property=\"og:site_name\" content=\"Lewin &amp; Wills\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-19T16:44:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-19T20:55:19+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"618\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Federico Lewin\" \/>\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=\"Federico Lewin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/\"},\"author\":{\"name\":\"Federico Lewin\",\"@id\":\"https:\/\/lewinywills.com\/#\/schema\/person\/3b773ba8cdda17b45e8fcdd9450ee4f6\"},\"headline\":\"El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA\",\"datePublished\":\"2022-07-19T16:44:03+00:00\",\"dateModified\":\"2022-07-19T20:55:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/\"},\"wordCount\":83,\"image\":{\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg\",\"articleSection\":[\"Impuestos\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/\",\"url\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/\",\"name\":\"El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA - Lewin &amp; Wills %\",\"isPartOf\":{\"@id\":\"https:\/\/lewinywills.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg\",\"datePublished\":\"2022-07-19T16:44:03+00:00\",\"dateModified\":\"2022-07-19T20:55:19+00:00\",\"author\":{\"@id\":\"https:\/\/lewinywills.com\/#\/schema\/person\/3b773ba8cdda17b45e8fcdd9450ee4f6\"},\"breadcrumb\":{\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#primaryimage\",\"url\":\"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg\",\"contentUrl\":\"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg\",\"width\":810,\"height\":618},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inicio\",\"item\":\"https:\/\/lewinywills.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lewinywills.com\/#website\",\"url\":\"https:\/\/lewinywills.com\/\",\"name\":\"Lewin &amp; Wills\",\"description\":\"Firma de abogados | Especialidades | Lewin y Wills\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lewinywills.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},[{\"@type\":[\"Person\"],\"@id\":\"https:\/\/lewinywills.com\/#\/schema\/person\/3b773ba8cdda17b45e8fcdd9450ee4f6\",\"name\":\"Federico Lewin\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/lewinywills.com\/#\/schema\/person\/image\/\",\"inLanguage\":\"en_US\",\"url\":\"https:\/\/lewinywills.com\/wp-content\/uploads\/2021\/05\/federico-lewin-1.jpg\",\"caption\":\"Federico Lewin\"}},{\"@type\":[\"Person\"],\"@id\":\"https:\/\/lewinywills.com\/#\/schema\/person\/3b773ba8cdda17b45e8fcdd9450ee4f6\",\"name\":\"Laura Ricaurte\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/lewinywills.com\/#\/schema\/person\/image\/\",\"inLanguage\":\"en_US\",\"url\":\"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/08\/DSC0035_e-scaled.jpg\",\"caption\":\"Laura Ricaurte\"}}]]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA - Lewin &amp; Wills %","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lewinywills.com\/en\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/","og_locale":"en_US","og_type":"article","og_title":"El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA - Lewin &amp; Wills %","og_description":"Mediante la sentencia 25410 del 16 de junio de 2022, el Consejo de Estado determin\u00f3 que el pago de la membres\u00eda a un club de compras no est\u00e1 gravado con IVA al configurarse como un derecho a ingresar al lugar en donde se ofertan los productos. Adem\u00e1s, aclar\u00f3 que no se trata de un servicio.","og_url":"https:\/\/lewinywills.com\/en\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/","og_site_name":"Lewin &amp; Wills","article_published_time":"2022-07-19T16:44:03+00:00","article_modified_time":"2022-07-19T20:55:19+00:00","og_image":[{"width":810,"height":618,"url":"http:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg","type":"image\/jpeg"}],"author":"Federico Lewin","twitter_card":"summary_large_image","twitter_creator":"@LewinWills","twitter_site":"@LewinWills","twitter_misc":{"Written by":"Federico Lewin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#article","isPartOf":{"@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/"},"author":{"name":"Federico Lewin","@id":"https:\/\/lewinywills.com\/#\/schema\/person\/3b773ba8cdda17b45e8fcdd9450ee4f6"},"headline":"El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA","datePublished":"2022-07-19T16:44:03+00:00","dateModified":"2022-07-19T20:55:19+00:00","mainEntityOfPage":{"@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/"},"wordCount":83,"image":{"@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#primaryimage"},"thumbnailUrl":"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg","articleSection":["Impuestos"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/","url":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/","name":"El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA - Lewin &amp; Wills %","isPartOf":{"@id":"https:\/\/lewinywills.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#primaryimage"},"image":{"@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#primaryimage"},"thumbnailUrl":"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg","datePublished":"2022-07-19T16:44:03+00:00","dateModified":"2022-07-19T20:55:19+00:00","author":{"@id":"https:\/\/lewinywills.com\/#\/schema\/person\/3b773ba8cdda17b45e8fcdd9450ee4f6"},"breadcrumb":{"@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#primaryimage","url":"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg","contentUrl":"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/07\/BoletinIVAMembresias.jpg","width":810,"height":618},{"@type":"BreadcrumbList","@id":"https:\/\/lewinywills.com\/el-consejo-de-estado-anulo-concepto-de-la-dian-que-establecia-que-la-membresia-a-un-club-de-compras-es-un-servicio-gravado-con-iva\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inicio","item":"https:\/\/lewinywills.com\/"},{"@type":"ListItem","position":2,"name":"El Consejo de Estado anul\u00f3 concepto de la DIAN que establec\u00eda que la membres\u00eda a un club de compras es un servicio gravado con IVA"}]},{"@type":"WebSite","@id":"https:\/\/lewinywills.com\/#website","url":"https:\/\/lewinywills.com\/","name":"Lewin &amp; Wills","description":"Firma de abogados | Especialidades | Lewin y Wills","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lewinywills.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},[{"@type":["Person"],"@id":"https:\/\/lewinywills.com\/#\/schema\/person\/3b773ba8cdda17b45e8fcdd9450ee4f6","name":"Federico Lewin","image":{"@type":"ImageObject","@id":"https:\/\/lewinywills.com\/#\/schema\/person\/image\/","inLanguage":"en_US","url":"https:\/\/lewinywills.com\/wp-content\/uploads\/2021\/05\/federico-lewin-1.jpg","caption":"Federico Lewin"}},{"@type":["Person"],"@id":"https:\/\/lewinywills.com\/#\/schema\/person\/3b773ba8cdda17b45e8fcdd9450ee4f6","name":"Laura Ricaurte","image":{"@type":"ImageObject","@id":"https:\/\/lewinywills.com\/#\/schema\/person\/image\/","inLanguage":"en_US","url":"https:\/\/lewinywills.com\/wp-content\/uploads\/2022\/08\/DSC0035_e-scaled.jpg","caption":"Laura Ricaurte"}}]]}},"_links":{"self":[{"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/posts\/9507","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/comments?post=9507"}],"version-history":[{"count":2,"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/posts\/9507\/revisions"}],"predecessor-version":[{"id":9512,"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/posts\/9507\/revisions\/9512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/media\/9514"}],"wp:attachment":[{"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/media?parent=9507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/categories?post=9507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lewinywills.com\/en\/wp-json\/wp\/v2\/tags?post=9507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}