{"id":1287,"date":"2024-08-13T04:40:49","date_gmt":"2024-08-13T04:40:49","guid":{"rendered":"https:\/\/gahma.com.co\/?p=1287"},"modified":"2024-08-13T04:43:57","modified_gmt":"2024-08-13T04:43:57","slug":"pasivos-con-socios-la-dian-los-puede-rechazar","status":"publish","type":"post","link":"https:\/\/gahma.com.co\/index.php\/2024\/08\/13\/pasivos-con-socios-la-dian-los-puede-rechazar\/","title":{"rendered":"Pasivos con socios \u00bfLa Dian los puede rechazar?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1287\" class=\"elementor elementor-1287\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4cc4e8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cc4e8c\" 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-50 elementor-top-column elementor-element elementor-element-8730086\" data-id=\"8730086\" 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-e128da8 elementor-widget elementor-widget-image\" data-id=\"e128da8\" 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\/AVvXsEiBVGIcHPl9fNgbbzwKCalLWXJQd1cUvZYoiHNJkACaOExlSbQCTbtmkWOKEHVaadbAJ_lJBCajVpED-_44L3TDpE6A6YGBchE5EmFSNajnDTco_FPTqBfu_Nw4mxV53vyo-8qlQXRseQOCX3AEPk-XBhI5TLu2FKiR6Op1LoU9ClwAJz7yos61kQgWu1I\/s1080\/Pasivos%20ok.jpg\" title=\"\" alt=\"\" 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\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9f8b79a\" data-id=\"9f8b79a\" 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-e1d7a3d elementor-widget elementor-widget-text-editor\" data-id=\"e1d7a3d\" 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>Bajo la din\u00e1mica empresarial colombiana, en donde la gran mayor\u00eda de empresas hacen parte de Pymes familiares, es com\u00fan que los socios presten dinero para apalancar financieramente las operaciones en la compra de equipos para la producci\u00f3n, inventarios para la venta, y dem\u00e1s bienes o servicios necesarios para el desarrollo del objeto social.<\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bcca940 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcca940\" 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-50 elementor-top-column elementor-element elementor-element-648e73f\" data-id=\"648e73f\" 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-11590cd elementor-widget elementor-widget-text-editor\" data-id=\"11590cd\" 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>Si bien, no es una pr\u00e1ctica que se encuentre por fuera de los negocios u operaciones l\u00edcitas que pueden ser ejecutadas entre sociedades y personas naturales, si es necesario que al momento de una eventual fiscalizaci\u00f3n por parte de la autoridad tributaria (DIAN) estos pasivos est\u00e9n correctamente soportados y declarados tanto por la parte que presta como por la parte que saca prestados los recursos. Existen diversas formas en las que estos pasivos pueden ser probados ante la autoridad Tributaria, sin que debe volverse una camisa de fuerza la firma de pagar\u00e9s con el lleno de requisitos que este tipo de documentos demandan (Valor, tasa de inter\u00e9s, valor de cuotas a pagar, fecha de pago) As\u00ed qued\u00f3 dispuesto en sentencia\u00a0<a href=\"https:\/\/drive.google.com\/file\/d\/1sknQodJxPZmPc7JYla2oK_FYrLO-Z9tg\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">No. CE-27061<\/a>\u00a0del Consejo de Estado secci\u00f3n cuarta, en donde se reconoce el contrato de mutuo por la existencia de confianza entre las partes que conduce a prescindir de tales formalidades.<\/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-50 elementor-top-column elementor-element elementor-element-4e6946d\" data-id=\"4e6946d\" 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-4bd5d8e elementor-widget elementor-widget-text-editor\" data-id=\"4bd5d8e\" 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><i>\u00abDe acuerdo con los art\u00edculos 2221 y 2222 del CC, el contrato de mutuo es real porque se perfecciona con la tradici\u00f3n o entrega de la cosa (art\u00edculo 754 del CC) y no est\u00e1 sometido a solemnidad alguna, de modo que, como lo ha precisado la Sala, no se requiere que conste por escrito, pero\u00bb\u00a0<\/i><i>\u00abes indispensable que la obligaci\u00f3n se encuentre soportada con documentos que permitan establecer la existencia del pasivo, su vigencia y existencia al fin del per\u00edodo gravable\u00bb9.<\/i><\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Bajo la din\u00e1mica empresarial colombiana, en donde la gran mayor\u00eda de empresas hacen parte de Pymes familiares, es com\u00fan que los socios presten dinero para apalancar financieramente las operaciones en la compra de equipos para la producci\u00f3n, inventarios para la venta, y dem\u00e1s bienes o servicios necesarios para el desarrollo del objeto social. Si bien, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1289,"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":"disabled","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":[11],"tags":[],"_links":{"self":[{"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/posts\/1287"}],"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=1287"}],"version-history":[{"count":4,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/posts\/1287\/revisions"}],"predecessor-version":[{"id":1292,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/posts\/1287\/revisions\/1292"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/media\/1289"}],"wp:attachment":[{"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/media?parent=1287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/categories?post=1287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gahma.com.co\/index.php\/wp-json\/wp\/v2\/tags?post=1287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}