{"id":7872,"date":"2018-01-12T15:02:11","date_gmt":"2018-01-12T20:02:11","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/decree-of-the-ministry-of-finance-11\/"},"modified":"2020-10-23T16:19:56","modified_gmt":"2020-10-23T21:19:56","slug":"decree-of-the-ministry-of-finance-11","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/decree-of-the-ministry-of-finance-11\/","title":{"rendered":"DECREE OF THE MINISTRY OF FINANCE"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>DECREE OF THE MINISTRY OF FINANCE<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Tax Treatment of <\/strong><strong>concession agreements and Public Private Partnerships PPP<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Costs and expenses incurred in the stages of construction shall be capitalized and recognized as an intangible asset for tax purposes<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">By means of the Decree 2235 of 2017, the tax treatment of concession agreements and Public Private Partnerships has been regulated. More precisely, the stages of construction, management, operation and maintenance, should be recognized under the intangible model.<\/p>\n<p style=\"text-align: justify;\">The costs and expenses, in which income taxpayers have incurred, in the stage of construction, including loan costs, shall be capitalized and recognized as an intangible asset for tax purposes.<\/p>\n<p style=\"text-align: justify;\">Said intangible asset shall be amortized in straight-line in equal proportions since the beginning of the stage of operation and maintenance and until the termination of the term of the concession agreement.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Treatment of concession agreements and Public Private Partnerships PPP<\/p>\n<p>Costs and expenses incurred in the stages of construction shall be capitalized and recognized as an intangible asset for tax purposes<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","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":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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