{"id":7938,"date":"2018-07-04T21:41:58","date_gmt":"2018-07-05T02:41:58","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/special-vat-exemption-on-the-acquisition-of-capital-goods-is-extensive-to-related-services\/"},"modified":"2020-10-23T16:07:05","modified_gmt":"2020-10-23T21:07:05","slug":"special-vat-exemption-on-the-acquisition-of-capital-goods-is-extensive-to-related-services","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/special-vat-exemption-on-the-acquisition-of-capital-goods-is-extensive-to-related-services\/","title":{"rendered":"SPECIAL VAT EXEMPTION ON THE ACQUISITION OF CAPITAL GOODS IS EXTENSIVE TO RELATED SERVICES"},"content":{"rendered":"<p><strong>SPECIAL VAT EXEMPTION ON THE ACQUISITION OF CAPITAL GOODS IS EXTENSIVE TO RELATED SERVICES<\/strong><\/p>\n<p><strong>Input VAT on transportation and installation of capital goods, can be deducted from income tax according to section 115-2 of the Colombian Tax Code<\/strong><\/p>\n<p><strong>According to section 115-2 of the Colombian Tax Code, input VAT on the acquisition of capital goods can be computed as tax deductible. However, the aforementioned section did not referred expressly to related services<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Therefore, by means of Revenue Ruling No. 0000319 of 2018, the Colombian Tax Administration concluded that input VAT on transportation and installation of capital goods can be computed as tax deductible, extending the tax treatment set forth by section 115-2 of the Colombian Tax Code to services rendered for setting up capital goods.<\/p>\n<p>For this purpose, the Colombian Tax Authority considered that the input VAT on services related to capitals good have to be included in the same invoice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input VAT on transportation and installation of capital goods, can be deducted from income tax according to section 115-2 of the Colombian Tax Code<\/p>\n<p>According to section 115-2 of the Colombian Tax Code, input VAT on the acquisition of capital goods can be computed as tax deductible. However, the aforementioned section did not referred expressly to related services<\/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-7938","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SPECIAL VAT EXEMPTION ON THE ACQUISITION OF CAPITAL GOODS IS EXTENSIVE TO RELATED SERVICES - PHR Legal | Posse Herrera Ruiz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/phrlegal.com\/en\/novelties-en\/special-vat-exemption-on-the-acquisition-of-capital-goods-is-extensive-to-related-services\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SPECIAL VAT EXEMPTION ON THE ACQUISITION OF CAPITAL GOODS IS EXTENSIVE TO RELATED SERVICES - PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"og:description\" content=\"Input VAT on transportation and installation of capital goods, can be deducted from income tax according to section 115-2 of the Colombian Tax Code  According to section 115-2 of the Colombian Tax Code, input VAT on the acquisition of capital goods can be computed as tax deductible. 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