{"id":95,"date":"2022-07-08T18:28:40","date_gmt":"2022-07-08T18:28:40","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/?page_id=95"},"modified":"2024-02-28T15:44:41","modified_gmt":"2024-02-28T15:44:41","slug":"beneficios","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/beneficios\/","title":{"rendered":"Beneficios"},"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\/07\/Grupo-7604-2.png\u00bb custom_margin=\u00bb||||true|true\u00bb custom_padding=\u00bb125px||125px||true|true\u00bb background_last_edited=\u00bbon|phone\u00bb background_position_phone=\u00bbcenter_left\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 _builder_version=\u00bb4.16&#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=\u00bb4.18.0&#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 custom_margin=\u00bb||0px|||\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>Beneficios del R\u00e9gimen Simple de Tributaci\u00f3n \u2013 RST<\/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||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&#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 _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||6px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.0&#8243; _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<h3><strong>Beneficios del R\u00e9gimen Simple de Tributaci\u00f3n \u2013 RST<\/strong><\/h3>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb53%\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_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; specialty=\u00bbon\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb5px||17px|||\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_column type=\u00bb1_2&#8243; specialty_columns=\u00bb2&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_row_inner _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb10px|||||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column_inner saved_specialty_column_type=\u00bb1_2&#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=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-67046a68-a366-4980-9897-ac7164fdd382&#8243; text_font_size=\u00bb12px\u00bb custom_margin=\u00bb||13px|||\u00bb custom_padding=\u00bb0px|||||\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-67046a68-a366-4980-9897-ac7164fdd382%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n<p>El RST es un valioso instrumento para reactivar la econom\u00eda, recuperar la inversi\u00f3n, incentivar la generaci\u00f3n de empleo formal, simplificar y facilitar la elaboraci\u00f3n y presentaci\u00f3n de las declaraciones de las distintas obligaciones tributarias a cargo de los contribuyentes, adem\u00e1s de reducir significativamente el valor a pagar por concepto de impuestos.<\/p>\n<p><span lang=\"ES-CO\">Sus principales beneficios son los siguientes:<\/span><\/p>\n<p>[\/et_pb_text][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 custom_padding=\u00bb0px|||||\u00bb hover_enabled=\u00bb0&#8243; locked=\u00bboff\u00bb 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;\"><strong>1. Mejora el Flujo de Caja del contribuyente:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Los contribuyentes no est\u00e1n sujetos a Retenciones en la Fuente a t\u00edtulo de Renta ni a t\u00edtulo de ICA. Tampoco est\u00e1n obligados a practicar retenciones a t\u00edtulo de Renta (salvo las laborales), ni a t\u00edtulo de ICA. Los contribuyentes del SIMPLE s\u00ed est\u00e1n sujetos a las reglas de retenci\u00f3n del IVA.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Las tarifas del RST est\u00e1n entre el 1.2% y el 14.5% y su aplicaci\u00f3n depender\u00e1 de los ingresos brutos y de la actividad empresarial desarrollada. Vea el detalle de las tarifas <a href=\"https:\/\/nam02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fmicrositios.dian.gov.co%2Fregimen-simple-tributacion%2Ftarifas-rst%2F&amp;data=05%7C01%7Cpublicacionesweb%40dian.gov.co%7Ccd1a53d59a024b159baf08db1bfd5343%7Cfab26e5a737a44388ccd8e465ecf21d8%7C0%7C0%7C638134547054841466%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=XMadUDOGKjjyT%2BsLPvSijvRlHWM%2FOKZCp56uWUBeFTc%3D&amp;reserved=0\" style=\"color: #000000;\">aqu\u00ed<\/a>. Es decir, son muy inferiores a las del Impuesto sobre la Renta.<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][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 custom_padding=\u00bb0px|||||\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n<p><span style=\"color: #000000;\"><strong>2. Reducci\u00f3n de costos de cumplimiento tributario:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Con un solo recibo se anticipa el pago de los siguientes impuestos:<\/span><\/li>\n<ul>\n<li><span style=\"color: #000000;\">Renta (Simple).<\/span><\/li>\n<li><span style=\"color: #000000;\">Impuesto Nacional al Consumo para el expendio de comidas y bebidas.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ganancia Ocasional.<\/span><\/li>\n<li><span style=\"color: #000000;\">Industria y Comercio.<\/span><\/li>\n<li><span style=\"color: #000000;\">Avisos y Tableros.<\/span><\/li>\n<li><span style=\"color: #000000;\">Sobretasa Bomberil.<\/span>\u00a0<\/li>\n<\/ul>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">No genera cargas administrativas adicionales relacionadas con el sistema de retenciones en la fuente.<\/span>\u00a0<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Se declara y paga por medios electr\u00f3nicos.<\/span>\u00a0<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">No es complejo normativamente pues el procedimiento de liquidaci\u00f3n es igual para personas naturales o jur\u00eddicas, no tiene reg\u00edmenes excepcionales de determinaci\u00f3n, tampoco exenciones, ni tratamientos preferenciales.<\/span>\u00a0<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Quienes opten por el SIMPLE, podr\u00e1n inscribirse en el RUT y obtener su mecanismo de Firma Electr\u00f3nica desde cualquier lugar de forma gratuita.<\/span>\u00a0<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Certeza del impacto tributario en las decisiones econ\u00f3micas (f\u00e1cil evaluaci\u00f3n de las variables o escenarios fiscales).<\/span>\u00a0<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Simplifica la manera en que se paga el Impuesto de Industria y Comercio, el complementario de Avisos y Tableros y la Sobretasa Bomberil, ya que, adem\u00e1s de estar incluido en la tarifa del RST, no se pagar\u00e1n directamente en cada municipio o distrito, sino a trav\u00e9s del RST con un solo pago que luego el Ministerio de Hacienda distribuir\u00e1 muy r\u00e1pidamente a los respectivos entes territoriales.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Los contribuyentes inscritos en el RST que realicen \u00fanicamente actividades de tiendas peque\u00f1as, mini-mercados, micro-mercados y peluquer\u00edas, no ser\u00e1n responsables del Impuesto sobres las Ventas (IVA), de manera que no tendr\u00e1n que cumplir las obligaciones formales y sustanciales relacionadas con el IVA mientras permanezcan en el RST.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Se entiende por tiendas peque\u00f1as, mini-mercados, micro-mercados las que realicen como actividad principal, la comercializaci\u00f3n de alimentos, comidas y bebidas al detal para el uso o consumo final de hogares ya sea dentro o fuera del establecimiento, y no sean responsables del Impuesto Nacional al Consumo.<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][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 custom_padding=\u00bb0px|||||\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n<p><span style=\"color: #000000;\"><strong>3. Reducci\u00f3n de costos de contrataci\u00f3n de empleados:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Los pagos que el empresario realice por concepto de aportes de pensiones de sus trabajadores se descuentan del impuesto o anticipo a pagar del RST. Este descuento no afecta los recursos municipales o distritales.\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">El contribuyente que opte por el SIMPLE puede estar exonerado del pago de parafiscales (ICBF, SENA y Aportes a Salud) en los t\u00e9rminos del art\u00edculo 114-1 del Estatuto Tributario.<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][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 custom_padding=\u00bb0px|||||\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n<p><span style=\"color: #000000;\"><strong>4. Incentiva la bancarizaci\u00f3n:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">El 0.5% de los pagos recibidos por el empresario a trav\u00e9s de tarjetas d\u00e9bito o cr\u00e9dito u otros mecanismos de pagos electr\u00f3nicos, se descuentan del impuesto a pagar del RST. Este descuento no afecta los recursos municipales o distritales.<\/span><\/p>\n<p>[\/et_pb_text][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 custom_padding=\u00bb0px|||||\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n<p><span style=\"color: #000000;\"><strong>5. Puedes descontar de tu impuesto el 4&#215;1.000<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">A partir de 2023 puede descontar de su impuesto a pagar el Gravamen a los Movimientos Financieros -GMF- que haya sido efectivamente pagado durante el respectivo a\u00f1o gravable, sin importar que tenga o no relaci\u00f3n con la actividad econ\u00f3mica que desarrolle.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Para aplicarlo debe estar debidamente certificado por el agente retenedor y tiene como limite el pago asociado con los ingresos del contribuyente y, la parte que corresponda al Impuesto de Industria y Comercio Consolidado \u2013 ICAC- no podr\u00e1 ser cubierta con dicho descuento.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Tenga presente que este beneficio no es acumulable con el descuento por pagos electr\u00f3nicos.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">El pago del gravamen a los movimientos financieros (4X1000) se podr\u00e1 tomar como descuento del impuesto del RST. Alternativamente, el contribuyente del Simple puede elegir el beneficio que m\u00e1s le convenga entre este y el descuento del 0,5% por los ingresos obtenidos por pagos realizados en medios electr\u00f3nicos.<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text disabled_on=\u00bbon|on|on\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#000000&#8243; text_font_size=\u00bb12px\u00bb custom_padding=\u00bb0px|||||\u00bb disabled=\u00bbon\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p><span style=\"color: #000000;\"><strong>5. No responsabilidad del IVA para quienes \u00fanicamente realicen actividades de tiendas y peluquer\u00edas:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Los contribuyentes inscritos en el RST que realicen \u00fanicamente actividades de tiendas peque\u00f1as, mini-mercados, micro-mercados y peluquer\u00edas, no ser\u00e1n responsables del Impuesto sobres las Ventas (IVA), de manera que no tendr\u00e1n que cumplir las obligaciones formales y sustanciales relacionadas con el IVA mientras permanezcan en el RST.<\/span><\/li>\n<li><span style=\"color: #000000;\">Se entiende por tiendas peque\u00f1as, mini-mercados, micro-mercados las que realicen como actividad principal, la comercializaci\u00f3n de alimentos, comidas y bebidas al detal para el uso o consumo final de hogares, ya sea dentro o fuera del establecimiento, y no sean responsables del Impuesto Nacional al Consumo.<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text disabled_on=\u00bbon|on|on\u00bb _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 custom_padding=\u00bb0px|||||\u00bb disabled=\u00bbon\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n<p><span style=\"color: #000000;\"><strong>6. Actividades de expendio de bebidas y comidas ser\u00e1n NO responsables de Impuesto Nacional al Consumo en 2022.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Negocios de expendio de bebida y comida deber\u00e1n actualizar su RUT en l\u00ednea para reemplazar la responsabilidad 33 de Impoconsumo por los c\u00f3digos 50 (No responsable de Impuesto al Consumo) o 57 (Persona Jur\u00eddica NO responsable del Impuesto al Consumo), seg\u00fan corresponda y as\u00ed gozar de este beneficio de la Ley de Inversi\u00f3n Social durante 2022.<\/span><\/p>\n<p>[\/et_pb_text][et_pb_accordion _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb toggle_level=\u00bbh4&#8243; body_link_font=\u00bb||||on||||\u00bb body_link_text_color=\u00bb#00b4dc\u00bb border_width_all=\u00bb2px\u00bb border_color_all=\u00bb#cccccc\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_accordion_item title=\u00bbNegocios que se transforman con el RST &#8211; DIAN\u00bb open=\u00bbon\u00bb open_toggle_text_color=\u00bb#262944&#8243; closed_toggle_text_color=\u00bb#262944&#8243; closed_toggle_background_color=\u00bb#FFFFFF\u00bb icon_color=\u00bb#41d78c\u00bb toggle_icon=\u00bb&#x33;||divi||400&#8243; _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_text_color=\u00bb#262944&#8243; body_font_size=\u00bb12px\u00bb body_link_font=\u00bb||||on||||\u00bb body_link_text_color=\u00bb#00b4dc\u00bb border_width_all=\u00bb1px\u00bb global_colors_info=\u00bb{}\u00bb toggle_text_color=\u00bb#262944&#8243; toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu|700|||||||\u00bb toggle_font_size=\u00bb12px\u00bb closed_toggle_font=\u00bbUbuntu|700|||||||\u00bb]<\/p>\n<p><iframe src=\"https:\/\/www.youtube.com\/embed\/O6rSegQFvzI\" title=\"YouTube video player\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen=\"\" width=\"560\" height=\"315\" frameborder=\"0\"><\/iframe><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u00bbBeneficios del R\u00e9gimen Simple de Tributaci\u00f3n RST &#8211; DIAN\u00bb open_toggle_text_color=\u00bb#262944&#8243; closed_toggle_text_color=\u00bb#262944&#8243; closed_toggle_background_color=\u00bb#FFFFFF\u00bb icon_color=\u00bb#41d78c\u00bb toggle_icon=\u00bb&#x33;||divi||400&#8243; _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_text_color=\u00bb#262944&#8243; body_font_size=\u00bb12px\u00bb border_width_all=\u00bb1px\u00bb global_colors_info=\u00bb{}\u00bb toggle_text_color=\u00bb#262944&#8243; toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu|700|||||||\u00bb toggle_font_size=\u00bb12px\u00bb closed_toggle_font=\u00bbUbuntu|700|||||||\u00bb open=\u00bboff\u00bb]<\/p>\n<p><iframe title=\"Beneficios sobre el R\u00e9gimen Simple de Tributaci\u00f3n, RST - DIAN\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/hPVL01k_FIM?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_image src=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2022\/09\/2-Beneficios-de-RST.png\u00bb title_text=\u00bbBeneficios de RST\u00bb disabled_on=\u00bbon|on|off\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-12px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb25px|||||\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&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_margin_tablet=\u00bb\u00bb custom_margin_phone=\u00bb||-87px||false|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb custom_padding=\u00bb3px|||||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb 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dipl_ajax_search_0\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module_inner\">\n\t\t\t\t\t<div class=\"dipl_ajax_search_wrap\">\n\t\t\t\t<div class=\"dipl_ajax_search_field_wrap dipl_ajax_search_icon\">\n\t\t\t\t\t<input type=\"search\" placeholder=\"\u00bbBuscar\" class=\"dipl_ajax_search_field\" data-search-in=\"post_title,post_content,post_excerpt\" data-search-post-type=\"\u00bbpage\u00bb\" data-display-fields=\"title,excerpt,featured_image\" data-url-new-window=\"\u00bbon\u00bb\" data-number-of-results=\"0\" data-no-result-text=\"\u00bbNo\" data-orderby=\"\u00bbpost_title\u00bb\" data-order=\"\u00bbASC\u00bb\" data-use-masonry=\"off\" \/>\n\t\t\t\t\t<input type=\"hidden\" class=\"dipl_ajax_search_nonce\" value=\"64cb737951\" \/>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"dipl_ajax_search_results_wrap dipl_ajax_search_result_1_cols 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