{"id":1257,"date":"2024-08-02T05:30:40","date_gmt":"2024-08-02T05:30:40","guid":{"rendered":"https:\/\/gahma.com.co\/?p=1257"},"modified":"2024-08-13T04:11:39","modified_gmt":"2024-08-13T04:11:39","slug":"elementor-1257","status":"publish","type":"post","link":"https:\/\/gahma.com.co\/index.php\/2024\/08\/02\/elementor-1257\/","title":{"rendered":"A prop\u00f3sito del Impuesto de Industria y Comercio (Ica)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1257\" class=\"elementor elementor-1257\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e026397 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e026397\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0d2ea75\" data-id=\"0d2ea75\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af6fa31 elementor-widget elementor-widget-image\" data-id=\"af6fa31\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEhArQ0j_Z2EZI-I821a8NVpjkPGlRD3IHfKFEAhx6FsVLdCRjNOAqH-cE36h99X-goWo0rQ0DH0SNyDUeP91hD07-WXlwy3ilncs6C3ZpZSLrTk6eshNavlnwfQD3bp8Q7BbWvEhT5lQ2gbCyEhrhS2RIs-tVLeL-_PBJMuhJJlCRVjW6soTBgP2BlbuQg\/s1080\/Territorialidad%20ica.png\" title=\"\" alt=\"Impuesto de Industria y Comercio\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfc608e elementor-widget elementor-widget-text-editor\" data-id=\"bfc608e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 07-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>En los pr\u00f3ximos d\u00edas inician de manera casi masiva los vencimientos del impuesto de Industria y Comercio en la gran mayor\u00eda de los municipios del pa\u00eds, trayendo consigo, la tarea de determinar la territorialidad en la liquidaci\u00f3n de este tributo; no est\u00e1 de menos, mencionar que \u00e9sta es una tarea que recae sobre los contribuyentes sujetos pasivos de este impuesto.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-38105e1\" data-id=\"38105e1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19201d0 elementor-widget elementor-widget-text-editor\" data-id=\"19201d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Teniendo en cuenta, que el Impuesto de Industria y Comercio en Colombia es de tipo territorial a nivel de municipios, y el cual consiste en gravar las actividades comerciales, industriales y de servicios realizadas de forma permanente u ocasional por personas jur\u00eddicas, sociedades de hecho y personas naturales de forma directa e indirecta con y sin establecimiento comercial, es importante precisar algunos aspectos claves a la hora de determinar su territorialidad.<\/p><p>Mediante la\u00a0<a href=\"https:\/\/docs.google.com\/document\/d\/1feSVd1H_ZFJFvASey5D_f-Y3F4eVsGda\/edit?usp=sharing&amp;ouid=111985337837436481770&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">sentencia 19256 del mes de agosto del a\u00f1o 2014<\/a>, el Consejo de Estado unific\u00f3 su postura, indicando que el impuesto de Industria y Comercio se causa en el lugar en que se realizan las actividades comerciales, industriales o de servicios, sin desconocer el sitio en que concurren los elementos del contrato de compraventa, es decir, el precio, el plazo de pago y la cosa que se vende;<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c909e53\" data-id=\"c909e53\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8edb77b elementor-widget elementor-widget-text-editor\" data-id=\"8edb77b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div id=\"post-body-4029593692992267626\" class=\"post-body entry-content\"><p>y que no resulta relevante el lugar desde el cual se realizan los pedidos. Por tal raz\u00f3n, no se puede meramente asignar el ingreso al municipio donde el sujeto pasivo tiene su domicilio principal, siendo necesario identificar tambi\u00e9n el lugar donde se ejecutan los contratos de compraventa.<\/p><p>Sobre el particular, y de forma m\u00e1s detallada, la\u00a0<a href=\"https:\/\/drive.google.com\/file\/d\/1waL8KMQaJQu6hb1UrUhUjjP9UvkTfZrV\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">ley de reforma tributaria 1819 del a\u00f1o 2016<\/a>\u00a0en su art\u00edculo 343, precis\u00f3 aspectos a tener en cuenta y fij\u00f3 las reglas a la hora de determinar la territorialidad del impuesto de Industria y Comercio en las actividades comerciales, industriales y de servicios, incluyendo el lugar donde se fija el precio y la cosa vendida.<\/p><div>\u00a0<\/div><\/div><div class=\"post-footer\">\u00a0<\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>En los pr\u00f3ximos d\u00edas inician de manera casi masiva los vencimientos del impuesto de Industria y Comercio en la gran mayor\u00eda de los municipios del pa\u00eds, trayendo consigo, la tarea de determinar la territorialidad en la liquidaci\u00f3n de este tributo; no est\u00e1 de menos, mencionar que \u00e9sta es una tarea que recae sobre los contribuyentes [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_kadence_starter_templates_imported_post":false,"footnotes":""},"categories":[18],"tags":[],"_links":{"self":[{"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/posts\/1257"}],"collection":[{"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/comments?post=1257"}],"version-history":[{"count":11,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/posts\/1257\/revisions"}],"predecessor-version":[{"id":1277,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/posts\/1257\/revisions\/1277"}],"wp:attachment":[{"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/media?parent=1257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/categories?post=1257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/tags?post=1257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}