{"id":7918,"date":"2018-05-22T15:50:20","date_gmt":"2018-05-22T20:50:20","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-143\/"},"modified":"2020-10-26T08:41:46","modified_gmt":"2020-10-26T13:41:46","slug":"dian-revenue-ruling-143","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-143\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>DIAN REVENUE RULING<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Tax exemption of income from hotel activities for fiscal year 2017<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>DIAN clarified that for the tax year 2017, income from hotel activities accrued by individuals is subject to income tax<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">The Tax Authority issued a ruling in connection with the income from hotel activities accrued by individuals during taxable year 2017, establishing that is subject to income tax for said fiscal year.<\/p>\n<p style=\"text-align: justify;\">Additionally, it was clarified that hotel income included in article 207 (3) (4) of the Colombian tax code applied until tax year 2016.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax exemption of income from hotel activities for fiscal year 2017<\/p>\n<p>DIAN clarified that for the tax year 2017, income from hotel activities accrued by individuals is subject to income tax<\/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-7918","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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