{"id":28336,"date":"2025-01-20T20:35:07","date_gmt":"2025-01-21T01:35:07","guid":{"rendered":"https:\/\/www.boyacaleinforma.com\/?p=28336"},"modified":"2025-01-20T20:46:39","modified_gmt":"2025-01-21T01:46:39","slug":"paipa-sera-sede-de-la-proxima-edicion-del-gran-fondo-nairo-quintana-copy-copy-copy-copy-copy-copy","status":"publish","type":"post","link":"https:\/\/www.boyacaleinforma.com\/?p=28336","title":{"rendered":"Tribunal Administrativo de Boyac\u00e1 ordena a la DIAN devolver el IVA a la UPTC"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"28336\" class=\"elementor elementor-28336\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62b311ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62b311ee\" data-element_type=\"section\" data-e-type=\"section\">\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-22e424c5\" data-id=\"22e424c5\" data-element_type=\"column\" data-e-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-7799c32 elementor-widget elementor-widget-image\" data-id=\"7799c32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" width=\"640\" height=\"372\" src=\"https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/01\/b7d-768x446.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-28347\" alt=\"b7d\" srcset=\"https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/01\/b7d-768x446.jpeg 768w, https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/01\/b7d-300x174.jpeg 300w, https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/01\/b7d-1024x594.jpeg 1024w, https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/01\/b7d.jpeg 1280w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" loading=\"lazy\" decoding=\"async\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Foto: Boyac\u00e1 Sie7e D\u00edas<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16316330 elementor-widget elementor-widget-text-editor\" data-id=\"16316330\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">El Tribunal Administrativo de Boyac\u00e1 ha fallado a favor de la Universidad Pedag\u00f3gica y Tecnol\u00f3gica de Colombia (UPTC) al ordenar a la DIAN (Direcci\u00f3n de Impuestos y Aduanas Nacionales) reintegrar el valor correspondiente al IVA generado por la compra de zapatos para su personal, con los intereses correspondientes.<br \/><br \/>La disputa se origin\u00f3 cuando la UPTC solicit\u00f3 la devoluci\u00f3n del IVA de dos facturas emitidas en julio de 2015 por la compra de calzado. La DIAN rechaz\u00f3 la solicitud, argumentando que se present\u00f3 de forma extempor\u00e1nea, ya que la solicitud deb\u00eda haberse hecho en mayo de 2015, mes siguiente al bimestre en que se realiz\u00f3 la compra.<br \/><br \/>Sin embargo, la universidad defendi\u00f3 que el pago se efectu\u00f3 el 14 de mayo de 2015, cuando entreg\u00f3 los cheques de gerencia, y que, por lo tanto, la solicitud era v\u00e1lida hasta julio de ese mismo a\u00f1o. El Tribunal, al analizar el caso, concluy\u00f3 que la transacci\u00f3n se perfeccion\u00f3 con la entrega de los cheques, y no con el retiro de fondos de la cuenta bancaria en abril, como argumentaba la DIAN.<br \/><br \/>El Tribunal tambi\u00e9n record\u00f3 que, seg\u00fan la normativa vigente, las instituciones educativas p\u00fablicas tienen derecho a la devoluci\u00f3n del IVA por bienes y servicios adquiridos, siempre que sigan los procedimientos establecidos. En este caso, la DIAN interpret\u00f3 err\u00f3neamente el momento en que la operaci\u00f3n se complet\u00f3.<br \/><br \/>Como resultado, el Tribunal anul\u00f3 las resoluciones de la DIAN y orden\u00f3 que se tramitara nuevamente la solicitud de devoluci\u00f3n del impuesto, dando un respiro a la UPTC y estableciendo un precedente sobre la interpretaci\u00f3n de los pagos mediante cheques de gerencia en el contexto tributario.<\/span><\/span><\/span><\/p>\t\t\t\t\t\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ac20cbd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac20cbd\" data-element_type=\"section\" data-e-type=\"section\">\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-10da45b\" data-id=\"10da45b\" data-element_type=\"column\" data-e-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-4c8136e elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"4c8136e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/whatsapp.com\/channel\/0029VaAjfv330LKT2pE2UU0q\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">S\u00edganos en 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X<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8082daa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8082daa\" data-element_type=\"section\" data-e-type=\"section\">\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-08d9d5a\" data-id=\"08d9d5a\" data-element_type=\"column\" data-e-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-5a76dcb elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"5a76dcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.facebook.com\/Boyacaleinforma\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">S\u00edganos en facebook<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-090a23f elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"090a23f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.instagram.com\/boyacaleinforma\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">S\u00edganos en Instagram<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0856796 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0856796\" data-element_type=\"section\" data-e-type=\"section\">\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-6979e4d\" data-id=\"6979e4d\" data-element_type=\"column\" data-e-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-f45ea9d elementor-widget elementor-widget-button\" data-id=\"f45ea9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.youtube.com\/channel\/UCGVsETSHpTEGKml3omnlscA\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-youtube\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">S\u00edganos en Youtube<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-86fb9ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"86fb9ca\" data-element_type=\"section\" data-e-type=\"section\">\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-6ca1229\" data-id=\"6ca1229\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-61dd253 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61dd253\" data-element_type=\"section\" data-e-type=\"section\">\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-50 elementor-inner-column elementor-element elementor-element-3442838\" data-id=\"3442838\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6b50b94\" data-id=\"6b50b94\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Foto: Boyac\u00e1 Sie7e D\u00edas El Tribunal Administrativo de Boyac\u00e1 ha fallado a favor de la Universidad Pedag\u00f3gica y<\/p>\n","protected":false},"author":1,"featured_media":28347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[8],"tags":[10],"class_list":["post-28336","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-judicial","tag-noticias","post_format-post-format-image"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/posts\/28336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=28336"}],"version-history":[{"count":0,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/posts\/28336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/media\/28347"}],"wp:attachment":[{"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=28336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=28336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=28336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}