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Presentaci\u00f3n inicial<\/p>\n
[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb6px||0px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb locked=\u00bboff\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″ disabled_on=\u00bbon|off|off\u00bb _builder_version=\u00bb4.17.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb3_5″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_breadcrumb breadcrumb_layout=\u00bblayout2″ link_target=\u00bbon\u00bb separator_text=\u00bb\/\u00bb separator_size=\u00bb14px\u00bb separator_color=\u00bb#000000″ use_home_link_custom_text=\u00bbon\u00bb home_link_text=\u00bbInicio\u00bb use_home_link_icon=\u00bbon\u00bb home_link_icon=\u00bb#||divi||400″ home_link_icon_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb global_text_settings_font_size=\u00bb12px\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#262944″ 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″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_ajax_search search_placeholder=\u00bbBuscar por palabra clave\u00bb number_of_results=\u00bb-1″ 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″ _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_section][et_pb_section fb_built=\u00bb1″ _builder_version=\u00bb4.17.3″ _module_preset=\u00bbdefault\u00bb da_disable_devices=\u00bboff|off|off\u00bb locked=\u00bboff\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=\u00bb1_2,1_2″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb min_height=\u00bb467.4px\u00bb custom_padding=\u00bb0px||0px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_2″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.3″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb20px\u00bb text_orientation_tablet=\u00bbcenter\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n
Presentaci\u00f3n inicial<\/p>\n
[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.17.3″ _module_preset=\u00bbdefault\u00bb width=\u00bb40%\u00bb width_tablet=\u00bb47%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbleft\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.17.3″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-67046a68-a366-4980-9897-ac7164fdd382″ text_font_size=\u00bb12px\u00bb global_colors_info=\u00bb{%22gcid-67046a68-a366-4980-9897-ac7164fdd382%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n
El R\u00e9gimen Simple de Tributaci\u00f3n (en adelante RST) es un sistema para el pago de impuestos que se declara anualmente y se paga con anticipos bimestrales a trav\u00e9s de los sistemas electr\u00f3nicos de la DIAN y al que pueden acceder de forma voluntaria.<\/span><\/p>\n [\/et_pb_text][et_pb_text _builder_version=\u00bb4.17.3″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-67046a68-a366-4980-9897-ac7164fdd382″ text_font_size=\u00bb12px\u00bb global_colors_info=\u00bb{%22gcid-67046a68-a366-4980-9897-ac7164fdd382%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n Tanto personas naturales como personas jur\u00eddicas que cumplan con los requisitos que se encuentran en el siguiente enlace:<\/span><\/p>\n [\/et_pb_text][et_pb_button button_url=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/quienes-pueden-optar-por-el-simple\/\u00bb button_text=\u00bbQUIENES SI PUEDEN OPTAR POR EL SIMPLE\u00bb button_alignment=\u00bbleft\u00bb _builder_version=\u00bb4.17.4″ _module_preset=\u00bbdefault\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb13px\u00bb button_text_color=\u00bb#262944″ button_bg_color=\u00bb#41d78c\u00bb button_border_width=\u00bb0px\u00bb button_border_radius=\u00bb6px\u00bb button_font=\u00bbWork Sans|700|||||||\u00bb button_use_icon=\u00bboff\u00bb position_origin_a=\u00bbtop_right\u00bb vertical_offset=\u00bb25px\u00bb horizontal_offset=\u00bb100px\u00bb hover_enabled=\u00bb0″ locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb button_bg_color__hover_enabled=\u00bbon|desktop\u00bb button_bg_color__hover=\u00bb#00ac57″ button_bg_enable_color__hover=\u00bbon\u00bb sticky_enabled=\u00bb0″][\/et_pb_button][et_pb_text _builder_version=\u00bb4.17.3″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-67046a68-a366-4980-9897-ac7164fdd382″ text_font_size=\u00bb12px\u00bb global_colors_info=\u00bb{%22gcid-67046a68-a366-4980-9897-ac7164fdd382%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n No pueden optar por el RST, las personas naturales o jur\u00eddicas que se encuentren en cualquiera de las situaciones que encuentran en el siguiente enlace:<\/span><\/p>\n [\/et_pb_text][et_pb_button button_url=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/quienes-no-pueden-optar-por-el-regimen-simple-de-tributacion-rst\/\u00bb button_text=\u00bbQUIENES NO PUEDEN OPTAR\u00bb button_alignment=\u00bbleft\u00bb _builder_version=\u00bb4.17.4″ _module_preset=\u00bbdefault\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb13px\u00bb button_text_color=\u00bb#262944″ button_bg_color=\u00bb#41d78c\u00bb button_border_width=\u00bb0px\u00bb button_border_radius=\u00bb6px\u00bb button_font=\u00bbWork Sans|700|||||||\u00bb button_use_icon=\u00bboff\u00bb position_origin_a=\u00bbtop_right\u00bb vertical_offset=\u00bb25px\u00bb horizontal_offset=\u00bb100px\u00bb hover_enabled=\u00bb0″ locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb button_bg_color__hover_enabled=\u00bbon|desktop\u00bb button_bg_color__hover=\u00bb#00ac57″ button_bg_enable_color__hover=\u00bbon\u00bb sticky_enabled=\u00bb0″][\/et_pb_button][et_pb_text _builder_version=\u00bb4.17.3″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-67046a68-a366-4980-9897-ac7164fdd382″ text_font_size=\u00bb12px\u00bb global_colors_info=\u00bb{%22gcid-67046a68-a366-4980-9897-ac7164fdd382%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n Este nuevo r\u00e9gimen busca facilitar el cumplimiento de las obligaciones tributarias de los contribuyentes, especialmente de aquellos que est\u00e1n en la informalidad, a quienes les permitir\u00e1 gozar de todos los\u00a0<\/span>beneficios que ofrece formalizarse<\/span>,<\/a> no solo porque ver\u00e1n reducida ostensiblemente la carga impositiva y los costos de cumplimiento de la obligaci\u00f3n tributaria, sino tambi\u00e9n porque mejorar\u00e1n sus condiciones de competitividad en el mercado.<\/p>\n Los contribuyentes de este nuevo modelo de tributaci\u00f3n no estar\u00e1n sometidos al Impuesto sobre la Renta, debido a que se sustituye por el RST.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n Compartir contenido:<\/p>\n [\/et_pb_text][et_pb_code _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb width=\u00bb45%\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb]