{"id":1710,"date":"2024-03-19T21:00:10","date_gmt":"2024-03-19T21:00:10","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/?page_id=1710"},"modified":"2024-04-18T16:37:51","modified_gmt":"2024-04-18T16:37:51","slug":"recomendaciones-para-diligenciar-el-formulario-260-periodo-2023","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/recomendaciones-para-diligenciar-el-formulario-260-periodo-2023\/","title":{"rendered":"Recomendaciones para diligenciar el Formulario 260 per\u00edodo 2023"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb background_image=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2022\/09\/24-Recomendaciones-para-diligenciar-260.png\u00bb custom_margin=\u00bb||||true|true\u00bb custom_padding=\u00bb150px||150px||true|true\u00bb background_last_edited=\u00bbon|phone\u00bb background_position_phone=\u00bbcenter_left\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.17.3&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bb971aa146-072d-458a-989b-3668ea4c23cf\u00bb text_text_color=\u00bb#41d78c\u00bb text_font_size=\u00bb35px\u00bb text_line_height=\u00bb1em\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbcenter\u00bb text_orientation_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2><strong>Recomendaciones para diligenciar el Formulario 260 per\u00edodo 2023<\/strong><\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb6px||24px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row column_structure=\u00bb3_5,2_5&#8243; disabled_on=\u00bbon|off|off\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb3_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_breadcrumb breadcrumb_layout=\u00bblayout2&#8243; link_target=\u00bbon\u00bb separator_text=\u00bb\/\u00bb separator_size=\u00bb14px\u00bb separator_color=\u00bb#000000&#8243; use_home_link_custom_text=\u00bbon\u00bb home_link_text=\u00bbInicio\u00bb use_home_link_icon=\u00bbon\u00bb home_link_icon=\u00bb&#x23;||divi||400&#8243; home_link_icon_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb global_text_settings_font_size=\u00bb12px\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#262944&#8243; link_font=\u00bbUbuntu|500|||||||\u00bb global_colors_info=\u00bb{}\u00bb text_text_color__hover_enabled=\u00bbon|desktop\u00bb text_text_color__hover=\u00bb#00b4dc\u00bb][\/dipl_breadcrumb][\/et_pb_column][et_pb_column type=\u00bb2_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_ajax_search search_placeholder=\u00bbBuscar por palabra clave\u00bb number_of_results=\u00bb-1&#8243; orderby=\u00bbpost_title\u00bb order=\u00bbASC\u00bb no_result_text=\u00bbNo encontramos resultados a tu b\u00fasqueda\u00bb include_post_types=\u00bbpage\u00bb url_new_window=\u00bbon\u00bb search_icon_color=\u00bb#41d78c\u00bb loader_size=\u00bb12px\u00bb loader_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb search_result_item_title_font=\u00bbWork Sans|700|||||||\u00bb search_result_item_excerpt_font=\u00bbUbuntu||||||||\u00bb search_result_item_excerpt_font_size=\u00bb12px\u00bb form_field_font=\u00bbUbuntu||||||||\u00bb form_field_font_size=\u00bb12px\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbright\u00bb border_radii_form_field=\u00bbon|6px|6px|6px|6px\u00bb border_width_all_form_field=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb][\/dipl_ajax_search][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bboff|off|off\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||6px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb20px\u00bb text_orientation=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p style=\"text-align: center;\">Recomendaciones para diligenciar el Formulario 260 per\u00edodo 2023<\/p>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb62%\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01&#8243; text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb-8px||15px|||\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p><span style=\"color: #000000;\">Si est\u00e1 inscrito al R\u00e9gimen Simple de Tributaci\u00f3n (RST), recuerde que entre el 15 y 19 de abril de 2024 son los plazos establecidos para presentar la Declaraci\u00f3n Anual Consolidada, con base en el \u00faltimo digito del N\u00famero de Identificaci\u00f3n Tributaria (NIT). Para cumplir con esta obligaci\u00f3n, es importante que tenga en cuenta las siguientes recomendaciones:<\/span><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>1. Presente los anticipos bimestrales <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Las personas jur\u00eddicas deben presentar y pagar en debida forma los anticipos bimestrales dependiendo de la fecha de inscripci\u00f3n en el Registro \u00danico Tributario (RUT).\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">\u00a0<\/span><span style=\"color: #000000;\">Las personas naturales inscritas que no superen las 3.500 Unidades de Valor Tributario (UVT) de ingreso ($148.442.000 para 2023) deber\u00e1n presentar \u00fanicamente una declaraci\u00f3n anual consolidada.\u00a0sin necesidad de realizar pagos anticipados a trav\u00e9s del recibo electr\u00f3nico SIMPLE.<\/span><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Las personas naturales o jur\u00eddicas que hubiesen obtenido ingresos iguales o superiores a doce mil 12.000 ($508.944.000 para 2023) UVT en el periodo gravable objeto de declaraci\u00f3n por concepto de las actividades empresariales de que trata el grupo 3 (sic) \u201cServicios profesionales de consultor\u00eda y cient\u00edficos en los que predomine el factor intelectual sobre el material, incluidos los servicios de profesiones liberales\u201d y que en el periodo gravable objeto de declaraci\u00f3n no pudieron inscribirse o permanecer como contribuyentes del SIMPLE con motivo de las normas que declar\u00f3 inexequibles la Sentencia C-540\/23, podr\u00e1n optar por declarar por el a\u00f1o gravable 2023 como contribuyente del r\u00e9gimen simple de tributaci\u00f3n &#8211; SIMPLE, utilizando la secci\u00f3n \u201cAjustes a Bimestres Recibo Electr\u00f3nico SIMPLE\u201d que habilita el SI de Diligenciamiento, a efectos de diligenciar, entre otras, las casillas que m\u00e1s adelante se indican, para efectos de reportar la informaci\u00f3n que no haya sido registrada en los F2593 \u2013 Recibo electr\u00f3nico del SIMPLE que se debieron liquidar y pagar en el a\u00f1o gravable.<\/span><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Solo para aquellas personas que se inscriben al SIMPLE y se registren por primera vez en el RUT, aplica el siguiente cuadro respecto a la cantidad de anticipos a presentar:<\/span><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<table width=\"480\">\n<tbody>\n<tr>\n<td width=\"239\"><span style=\"color: #000000;\"><strong>Si se inscribe en el Registro \u00danico Tributario entre:<\/strong><\/span><\/td>\n<td width=\"239\"><span style=\"color: #000000;\"><strong>Anticipos que debe presentar respecto de 2023<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"239\"><span style=\"color: #000000;\">1 de enero y 28 de febrero de 2023<\/span><\/td>\n<td width=\"239\"><span style=\"color: #000000;\">Total 6 anticipos: Bimestres 1 al 6.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"239\"><span style=\"color: #000000;\">1 de marzo y 30 de abril de 2023<\/span><\/td>\n<td width=\"239\"><span style=\"color: #000000;\">Total 5 anticipos: Bimestres 2 al 6.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"239\"><span style=\"color: #000000;\">1 de mayo y 30 de junio de 2023<\/span><\/td>\n<td width=\"239\"><span style=\"color: #000000;\">Total 4 anticipos: Bimestres 3 al 6.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"239\"><span style=\"color: #000000;\">1 de julio y 31 de agosto de 2023<\/span><\/td>\n<td width=\"239\"><span style=\"color: #000000;\">Total 3 anticipos: Bimestres 4 al 6.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"239\"><span style=\"color: #000000;\">1 de septiembre y 31 de octubre de 2023<\/span><\/td>\n<td width=\"239\"><span style=\"color: #000000;\">Total 2 anticipos: Bimestres 5 y 6.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"239\"><span style=\"color: #000000;\">1 de noviembre y 31 de diciembre de 2023<\/span><\/td>\n<td width=\"239\"><span style=\"color: #000000;\">Total 1 anticipo: Bimestre 6.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000000;\"><strong>2. Tutoriales Formulario 2593 anticipos bimestrales <\/strong><\/span><\/p>\n<p><iframe title=\"\u00bfC\u00f3mo diligenciar el Formulario 2593 para el pago de anticipo bimestral del RST? - DIAN\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/T_Q-MMc6ZOw?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<p><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><span style=\"color: #000000;\"><strong>Tenga en cuenta:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Los anticipos se deben presentar, as\u00ed el ingreso respectivo sea cero pesos.<\/span><\/li>\n<li><span style=\"color: #000000;\">En el caso en el que en la liquidaci\u00f3n del recibo bimestral 2593, le genere saldo a pagar debes tener en cuenta lo siguiente:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">El recibo oficial de pago 490 debe generarse, en forma virtual, desde el recibo electr\u00f3nico del SIMPLE o desde la declaraci\u00f3n del SIMPLE, una vez se hayan diligenciado.<\/span><\/li>\n<li><span style=\"color: #000000;\">El recibo 490 debe pagarse el mismo d\u00eda de su generaci\u00f3n. En caso contrario, debe generar uno nuevo el d\u00eda del pago.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>3. Debe contar con el Instrumento Firma Electr\u00f3nica <\/strong><\/span><\/p>\n<ol start=\"3\"><\/ol>\n<p><span style=\"color: #000000;\">La DIAN suministra este instrumento totalmente gratis. Para conocer c\u00f3mo generarlo lo invitamos a consultar el siguiente video:<\/span><\/p>\n<p><iframe title=\"\u00bfC\u00f3mo generar tu Firma Electr\u00f3nica? - DIAN\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/IoLJzetIg80?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<p><strong><span style=\"color: #000000;\">4. Para liquidar el Formulario260 de la Declaraci\u00f3n Anual Consolidada del RST tenga presente est\u00e1 informaci\u00f3n:<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Pagar los aportes al Sistema General de Pensiones antes de presentar el recibo electr\u00f3nico del RTS, para que proceda la aplicaci\u00f3n del descuento previsto.<\/span><\/li>\n<li><span style=\"color: #000000;\">Descuentos por pagos en medios electr\u00f3nicos o Gravamen a los Movimientos Financieros (GMF). Tenga presente que debe aplicar el beneficio de descuento que m\u00e1s le convenga, ya que no son acumulables.<\/span><\/li>\n<li><span style=\"color: #000000;\">Anticipos de renta por el 2022.<\/span><\/li>\n<li><span style=\"color: #000000;\">Anticipos del ICA que pago a su municipio.<\/span><\/li>\n<li><span style=\"color: #000000;\">Consulte la Gu\u00eda Pr\u00e1ctica del formulario 260 <a href=\"https:\/\/www.dian.gov.co\/impuestos\/Regimen-Simple-de-Tributacion-RST\/Documents\/Guia-practica-formulario-260-AG-2023.pdf\" target=\"_blank\" rel=\"noopener\">aqu\u00ed <\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Vea el video tutorial para el diligenciamiento del Formulario 260 <\/span><\/p>\n<p><iframe title=\"Video tutorial - Diligenciamiento Formulario 260\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/LVVPovi_cHQ?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<p><span style=\"color: #000000;\"><strong>5. Calendario presentaci\u00f3n<\/strong><\/span><\/p>\n<p><img decoding=\"async\" width=\"2355\" height=\"420\" src=\"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2024\/04\/CT-abril-RST-2024.png\" alt=\"\" class=\"size-medium alignnone\" \/><\/p>\n<ol start=\"5\"><\/ol>\n<p><span style=\"color: #000000;\"><strong>6. Otras recomendaciones:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Limpie el cach\u00e9 y las cookies de su navegador antes de usar nuestros servicios.\u00a0<\/span><\/li>\n<li><span style=\"color: #000000;\">Aseg\u00farese de haber presentado todos los anticipos del a\u00f1o 2022 que le correspondan. Si no los ha presentado, recuerde que estos son prerrequisito para presentar esta declaraci\u00f3n, sin estos no puede presentar la Declaraci\u00f3n Anual Consolidada.<\/span><\/li>\n<li><span style=\"color: #000000;\">Mantenga actualizado el correo electr\u00f3nico en el RUT.<\/span><\/li>\n<li><span style=\"color: #000000;\">Evite abrir varias sesiones al mismo tiempo. Esto puede generar errores en sus transacciones.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>7. Normas relacionadas:<\/strong><\/span><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Art\u00edculo 607 del Estatuto Tributario.<\/span><\/li>\n<li><span style=\"color: #000000;\">Par\u00e1grafo 4 del art\u00edculo 903 del Estatuto Tributario.<\/span><\/li>\n<li><span style=\"color: #000000;\">Art\u00edculo 912 del Estatuto Tributario<\/span><\/li>\n<li><span style=\"color: #000000;\">Inciso 3 del art\u00edculo 915 del Estatuto Tributario.<\/span><\/li>\n<li><span style=\"color: #000000;\">Inciso 2 del art\u00edculo 915 del Estatuto Tributario<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.16&#8243; 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