{"id":7934,"date":"2018-07-04T21:33:26","date_gmt":"2018-07-05T02:33:26","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-148\/"},"modified":"2020-10-23T16:09:59","modified_gmt":"2020-10-23T21:09:59","slug":"dian-revenue-ruling-148","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-148\/","title":{"rendered":"VAT EXEMPTION FOR MAINTENANCE OF SOFTWARE AND EQUIPMENT APPLIES GENERALLY"},"content":{"rendered":"<p><strong>VAT EXEMPTION FOR MAINTENANCE OF SOFTWARE AND EQUIPMENT APPLIES GENERALLY<\/strong><\/p>\n<p><strong>Value Added Tax (VAT)<\/strong><\/p>\n<p><strong>VAT exemption for maintenance of software and equipment applies generally<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Section 476(24) of the Colombian Tax Code establishes that remote maintenance of software and equipment is VAT exempted. However, the section was not clear to determine whether the VAT exemption applies in a general way or in relation to specific programs and equipment.<\/p>\n<p>For this reason, the Colombia Tax Authority explained by means of Revenue Ruling No. 160 of 2018, that VAT exemption for the maintenance of software and equipment applies generally when it is rendered by a domestic or foreign provider, without being required to meet certain conditions or specific characteristics.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Value Added Tax (VAT)<\/p>\n<p>VAT exemption for maintenance of software and equipment applies generally<\/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-7934","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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