{"id":99,"date":"2023-08-08T01:05:56","date_gmt":"2023-08-08T06:05:56","guid":{"rendered":"https:\/\/www.reyesaa.com\/?p=99"},"modified":"2023-08-08T01:06:14","modified_gmt":"2023-08-08T06:06:14","slug":"calendario-tributario-impuesto-al-patrimonio","status":"publish","type":"post","link":"https:\/\/www.reyesaa.com\/en\/calendario-tributario-impuesto-al-patrimonio\/","title":{"rendered":"Calendario Tributario &#8211; Impuesto al Patrimonio"},"content":{"rendered":"<p>El impuesto al patrimonio para 2023, establecido por la Ley 2277 de 2022, est\u00e1 a cargo de las personas naturales y sucesiones il\u00edquidas que a 1 de enero de cada a\u00f1o tengan un patrimonio igual o superior a 72.000 UVT ($3.053.664.000). En el Decreto 0219 de febrero de 2023 el Gobierno defini\u00f3 los plazos para la presentaci\u00f3n y declaraci\u00f3n del impuesto al patrimonio en el a\u00f1o 2023. El cronograma se resume en la siguiente tabla para mejor comprensi\u00f3n:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-90\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/calendario-triutario.png\" alt=\"calendario triutario\" width=\"1080\" height=\"192\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/calendario-triutario.png 1080w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/calendario-triutario-300x53.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/calendario-triutario-1024x182.png 1024w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/calendario-triutario-150x27.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/calendario-triutario-768x137.png 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<p>A m\u00e1s tardar entre el 9 y el 23 de mayo se debe estar presentando y pagando la primera cuota del impuesto al patrimonio \u201450% del valor a pagar\u2014 de acuerdo con el \u00faltimo digito del NIT. La segunda cuota deber\u00e1 ser pagada entre el 7 y 20 de septiembre por el valor restante, seg\u00fan la fecha asignada.<\/p>\n<p><strong><em>This bulletin is for informational purposes only and does not constitute legal advice. For specific cases, we recommend obtaining tailored legal counsel before making decisions based on the information provided herein. In compliance with personal data protection regulations, REYES ABOGADOS ASOCIADOS S.A. invites you to contact us if you do not wish to continue receiving our legal updates.<\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>El impuesto al patrimonio para 2023, establecido por la Ley 2277 de 2022, est\u00e1 a cargo de las personas naturales<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-99","post","type-post","status-publish","format-standard","hentry","category-boletin-legal"],"_links":{"self":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/99","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/comments?post=99"}],"version-history":[{"count":1,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/99\/revisions"}],"predecessor-version":[{"id":100,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/99\/revisions\/100"}],"wp:attachment":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/media?parent=99"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/categories?post=99"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/tags?post=99"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}