{"id":6154,"date":"2024-07-15T16:11:57","date_gmt":"2024-07-15T16:11:57","guid":{"rendered":"http:\/\/www.asobancaria.com\/leasingnew\/?page_id=6154"},"modified":"2024-07-16T20:47:26","modified_gmt":"2024-07-16T20:47:26","slug":"doctrina","status":"publish","type":"page","link":"https:\/\/www.asobancaria.com\/leasing\/doctrina\/","title":{"rendered":"Doctrina"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6154\" class=\"elementor elementor-6154\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-055c81e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"055c81e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7644501\" data-id=\"7644501\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64c3382 elementor-widget elementor-widget-bings-breadcrumb\" data-id=\"64c3382\" data-element_type=\"widget\" data-widget_type=\"bings-breadcrumb.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"bi-breadcrumbs-content headline ul-li text-center\">\r\n\t\t<h1 class=\"page-heading\">Doctrina<\/h1>\r\n        <ul>\r\n            <li class=\"breadcrumb-item\"><a href=\"https:\/\/www.asobancaria.com\/leasing\/\">Inicio &nbsp;<\/a><\/li><li class=\"breadcrumb-item\"><a href=\"https:\/\/www.asobancaria.com\/leasing\/doctrina\/\"><\/a><\/li>        <\/ul>\r\n    <\/div>\r\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b80bfd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b80bfd\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2bbf1c4\" data-id=\"2bbf1c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11bfd01 elementor-widget elementor-widget-bin-section-title\" data-id=\"11bfd01\" data-element_type=\"widget\" data-widget_type=\"bin-section-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"bi-section-title-1 headline pera-content text-left\">\n                <h2 class=\"tx-split-text split-in-right\"><\/h2>\n\n                    <div class=\"bins-text\">\n                <p class=\"bins-text\"><span> En esta p\u00e1gina encuentra los conceptos m\u00e1s importantes sobre Leasing.\n<\/span><\/p>\n            <\/div>\n            <\/div>\n\t    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-63c47e8 e-flex e-con-boxed e-con e-parent\" data-id=\"63c47e8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-246fac7 elementor-widget__width-initial espacio elementor-widget elementor-widget-bin-content-skill-item\" data-id=\"246fac7\" data-element_type=\"widget\" data-widget_type=\"bin-content-skill-item.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\r\n\t<div class=\"hap-skill-progress-area\">\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>Las empresas catalogadas como micro, peque\u00f1as y medianas pueden hacer uso del sistema contable consagrado en el numeral 1\u00ba del articulo 127-1 del estatuto tributario.<\/h3>\r\n                    <p>Concepto de la DIAN N\u00ba 041663 del 28 de junio del 2012<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>Quienes hayan celebrado contratos de estabilidad jur\u00eddica que incluya la deducci\u00f3n por inversi\u00f3n en activos fijos podr\u00e1n ofrecerla<\/h3>\r\n                    <p>Concepto de la DIAN N\u00ba 034920 del 31 de mayo del 2012<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>Las operaciones de leasing de infraestructura al ser asimiladas a operaciones de cr\u00e9dito p\u00fablico no requieren autorizaci\u00f3n de vigencias futuras. (aclaracion del concepto 025103 del 14 de septiembre del 2007)<\/h3>\r\n                    <p>Concepto N\u00aa025103 del Ministerio de Hacienda y Cr\u00e9dito P\u00fablico del 11 de julio del 2012.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>1. Ejercicio de la opci\u00f3n de adquisici\u00f3n.<\/h3>\r\n                    <p>Concepto Superintendencia de Sociedades N\u00ba440-14318, 3 de abril de 1998.\n\n<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>2. Restituci\u00f3n de bienes dados en leasing y apertura del tr\u00e1mite concordatario \u2013 Cr\u00e9ditos concordatarios y postconcordatarios.<\/h3>\r\n                    <p>Concepto Superintendencia de Sociedades N\u00ba220-20611, 5 de mayo de 1998.\n<br>\nConcepto Superintendencia de Sociedades N\u00ba220-49346, 20 de agosto de 1998.\n<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>3. Leasing operativo, actividad permitida a no vigiladas por la Superintendencia Financiera de Colombia.<\/h3>\r\n                    <p>Concepto Superintendencia Financiera de N\u00ba2007026846-001, 13 de junio de 2007. <\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>4. Si la importaci\u00f3n de bienes de las subpartidas arancelarias consagradas en el Decreto 4743 de 2005 la hacen las empresas dedicadas a la explotaci\u00f3n del sector de hidrocarburos a trav\u00e9s del sistema de arrendamiento financiero o leasing pueden acceder al beneficio de exenci\u00f3n arancelaria consagrada en dicho decreto.<\/h3>\r\n                    <p>Concepto de la Oficina Jur\u00eddica de la Direcci\u00f3n de Impuestos y Aduanas Nacionales, DIAN de N\u00ba52696, 12 de julio de 2007.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>5. El IVA pagado en la adquisici\u00f3n o importaci\u00f3n de maquinaria,  no har\u00e1 parte del valor del respectivo bien.<\/h3>\r\n                    <p>Concepto de la Oficina Jur\u00eddica de la Direcci\u00f3n de Impuestos y Aduanas Nacionales, DIAN de N\u00ba047264, 25 de junio de 2007.\n<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>6. Leasing, operaci\u00f3n de financiamiento.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba2007039517-001, 30 de agosto de 2007.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>7. Los contratos de leasing inmobiliario y\/o habitacional no corresponden a los contratos de financiamiento para la compra de bienes inmuebles a que hace referencia el art\u00edculo 278 del Estatuto Tributario.<\/h3>\r\n                    <p>Concepto de la Oficina Jur\u00eddica de la Direcci\u00f3n de Impuestos y Aduanas Nacionales \u2013 DIAN No 087705, 26 de octubre de 2007.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>8. Giro para pagar bienes que ser\u00e1n entregados a terceros mediante leasing est\u00e1 sujeto al GMF.<\/h3>\r\n                    <p>Concepto de la Oficina Jur\u00eddica de la Direcci\u00f3n de Impuestos y Aduanas Nacionales \u2013 DIAN N\u00ba091749 (000595) , 8 de noviembre de 2007.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>9. Seguros, leasing -Prestaci\u00f3n asegurada y extinci\u00f3n de la obligaci\u00f3n del locatario.<\/h3>\r\n                    <p>Concepto de la Superintendencia Financiera de Colombia No 2007012751-001, 30 de abril de 2007.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>10. Leasing operativo, leasing financiero, leasing de importaci\u00f3n, caracter\u00edsticas.<\/h3>\r\n                    <p>Concepto de la Superintendencia Financiera de Colombia N\u00ba2007049014-001, 30 de octubre de 2007.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>11. Costo de activaci\u00f3n de bien de leasing operativo en opci\u00f3n de compra anticipada se dar\u00e1 por valor pactado en contrato.<\/h3>\r\n                    <p>Concepto del Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica N\u00ba00168, 11 de diciembre de 2007.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>12. No es viable terminar la modalidad de importaci\u00f3n temporal de corto plazo de helic\u00f3pteros o aerodinos de servicio p\u00fablico y de fumigaci\u00f3n mediante la legalizaci\u00f3n voluntaria de la mercanc\u00eda sin el pago del impuesto sobre las ventas.<\/h3>\r\n                    <p>Concepto de la DIAN N\u00ba092239(000074), 9 de noviembre de 2007.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>13. Alcance de la expresi\u00f3n \u201cveh\u00edculos de uso productivo\u201d contenida en el art\u00edculo 127-1 del Estatuto Tributario.<\/h3>\r\n                    <p>Concepto de la DIAN N\u00ba064697, 7 de julio de 2008.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>14. No existen restricciones que impidan la venta de un inmueble por parte de un Banco matriz a su Compa\u00f1\u00eda de Financiamiento, el cual ha sido adquirido por el primero a t\u00edtulo de daci\u00f3n en pago y que la segunda lo destinar\u00e1 a celebrar un contrato de leasing \u2013 Fusi\u00f3n por absorci\u00f3n.<\/h3>\r\n                    <p>Concepto de la Superintendencia Financiera de Colombia N\u00ba2010016567-001 ,del 29 de abril de 2010.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>15.Leasing financiero y operativo, diferencias conceptuales y elementos esenciales.<\/h3>\r\n                    <p>Concepto de la Superintendencia Financiera de Colombia N\u00ba2010027830-002 del ,1 de junio de 2010.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>16.Proyectos de infraestructura del sector energ\u00e9tico.<\/h3>\r\n                    <p>Concepto de la DIAN N\u00baN00060_56_1997 del 28 de enero de 1997.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>17. El activo dado en leasing no puede comprender s\u00f3lo la edificaci\u00f3n o construcci\u00f3n sin que pueda entenderse no incorporado al mismo el terreno sobre el cual se levanta la construcci\u00f3n.<\/h3>\r\n                    <p>Concepto de la Superintendencia Financiera de Colombia N\u00ba2011052709-002 del 28 de septiembre de 2011.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>18. Aseguramiento del bien objeto del contrato. Valor indemnizaci\u00f3n \u2013 primas de los seguros de bienes de las Compa\u00f1\u00edas de Leasing.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria No 2001017021-1, 13 de julio de 2001.\n<br>\nConcepto Superintendencia Bancaria No 2002019081-0, 17 de mayo de 2002.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>19. El contrato de leasing se considera como un contrato asimilado a las operaciones de cr\u00e9dito p\u00fablico, excepto para la contrataci\u00f3n con las entidades p\u00fablicas encargadas de la prestaci\u00f3n del servicio de las telecomunicaciones.<\/h3>\r\n                    <p>Concepto Ministerio de Hacienda y Cr\u00e9dito P\u00fablico N\u00ba5001, de 2005.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>20. Las operaciones de leasing de infraestructura al ser asimiladas a operaciones de cr\u00e9dito p\u00fablico no requieren autorizaci\u00f3n de vigencias futuras. (aclaracion del concepto 025103 del 14 de septiembre del 2007)<\/h3>\r\n                    <p>Concepto N\u00aa025103 del Ministerio de Hacienda y Cr\u00e9dito P\u00fablico del 11 de julio del 2012.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>21.  El leasing no es operaci\u00f3n activa de cr\u00e9dito.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba91040577-0, 2 de octubre de 1991.\n<br>\nConcepto Superintendencia Bancaria N\u00ba2000099829-1, 10 de enero de 2001.\n\n <\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>22. El prepago por parte del arrendatario no desvirt\u00faa la naturaleza del contrato del arrendamiento financiero- Tratamiento de los prepagos.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba97040567-1, 27 de noviembre de 1997.\n<br>\nConcepto Superintendencia Bancaria N\u00ba2002019081-0, 17 mayo de 2002.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>23.  Depreciaci\u00f3n equipos de computo en operaciones de leasing operativo.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba2000090612-0,<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>24. La compa\u00f1\u00eda de leasing no est\u00e1 obligada a aceptar modificaciones unilaterales del plazo del contrato.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba97040567-1, 27 de noviembre de 1997.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>25. La Superintendencia Bancaria no tiene facultades para ordenar pagos ni restituciones a las Compa\u00f1\u00edas de leasing.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba95042561-0, 13 de agosto de 1999.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>26. Leasing, Parte, clasificaci\u00f3n y elementos.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba2001041346-0, 28 de agosto de 2001.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>27. Naturaleza jur\u00eddica de los contratos de leasing.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba90073839-0, 18 de enero de 1991.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>28. Obligaci\u00f3n de pagar el canon hasta tanto se abone el seguro<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba96019775-0, 10 de julio de 1996.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>29. Posibilidad de realizar Lease Back en contratos de infraestructura.<\/h3>\r\n                    <p>Concepto DIAN N\u00ba110432, 24 de diciembre de 2001.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>30. Solamente las Compa\u00f1\u00edas de Financiamiento Comercial pueden realizar operaciones de leasing en calidad de arrendadores.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba1999025345-1, 8 de junio de 1999.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>31. Sujetos Intervinientes en el Leasing Financiero.<\/h3>\r\n                    <p>Concepto Superintendencia Bancaria N\u00ba2000079672-0, 27 de marzo de 2001.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>32. El deber de entregar el bien corresponde al proveedor as\u00ed como la obligaci\u00f3n de responder por los deterioros presentados como consecuencia de vicios ocultos o fallas de calidad del objeto.<\/h3>\r\n                    <p>La carga de mantener la cosa en el estado en que sirva para la finalidad para la cual fue contratada, se desplaza al arrendatario quien asume las propias del due\u00f1o y debe soportar los costos de las reparaciones. La responsabilidad de garantizar el funcionamiento del bien recae sobre el productor o proveedor.\n<br>\nConcepto Superintendencia Financiera N\u00ba2011091655-001, 20 de enero de 2012.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>33. Requisitos para acceder a deducci\u00f3n por inversi\u00f3n en activos fijos est\u00e1 en art\u00edculo 127-1 del Estatuto Tributario.<\/h3>\r\n                    <p>Concepto DIAN 090093, 17 de noviembre de 2011.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n                <div class=\"hap-skill-progress-item d-flex align-items-center justify-content-between wow fadeInUp\"  data-wow-delay=\"400ms\" data-wow-duration=\"1000ms\">\r\n            <div class=\"skill-icon-text  d-flex align-items-center\">\r\n                <div class=\"skill-icon d-flex justify-content-center align-items-center\">\r\n                    <img decoding=\"async\" src=\"https:\/\/publicacionesabc.com\/wp-content\/uploads\/2024\/07\/Depositphotos_471029222_L-removebg-preview.png\" alt=\"\">\r\n                <\/div>\r\n                <div class=\"skill-text hap-headline pera-content\">\r\n                    <h3>34. Los Organismos de Tr\u00e1nsito no pueden exigir el paz y salvo del contrato de vinculaci\u00f3n expedido por la empresa de transporte para realizar tr\u00e1mites de Tr\u00e1nsito.<\/h3>\r\n                    <p>Concepto Ministerio de Transporte No 20134000252691, 17 de julio de 2013.<\/p>\r\n\t\t\t\t\t                <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n            <\/div>\r\n    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Doctrina Inicio &nbsp; En esta p&aacute;gina encuentra los conceptos m&aacute;s importantes sobre Leasing. Las empresas catalogadas como micro, peque&ntilde;as y medianas pueden hacer uso del sistema contable consagrado en el numeral 1&ordm; del articulo 127-1 del estatuto tributario. Concepto de la DIAN N&ordm; 041663 del 28 de junio del 2012 Quienes hayan celebrado contratos de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"invite-template.php","meta":{"inline_featured_image":false,"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.asobancaria.com\/leasing\/wp-json\/wp\/v2\/pages\/6154"}],"collection":[{"href":"https:\/\/www.asobancaria.com\/leasing\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.asobancaria.com\/leasing\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.asobancaria.com\/leasing\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.asobancaria.com\/leasing\/wp-json\/wp\/v2\/comments?post=6154"}],"version-history":[{"count":112,"href":"https:\/\/www.asobancaria.com\/leasing\/wp-json\/wp\/v2\/pages\/6154\/revisions"}],"predecessor-version":[{"id":6285,"href":"https:\/\/www.asobancaria.com\/leasing\/wp-json\/wp\/v2\/pages\/6154\/revisions\/6285"}],"wp:attachment":[{"href":"https:\/\/www.asobancaria.com\/leasing\/wp-json\/wp\/v2\/media?parent=6154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}