Terminación de la modalidad de exportación temporal por pereccionamiento pasivo
Published date | 23 October 2023 |
Author | Diana Ramírez |
Law Firm | Lloreda Camacho & Co |
TERMINACIÓN DE LA MODALIDAD DE EXPORTACIÓN TEMPORAL POR PERECCIONAMIENTO PASIVO
El 18 de septiembre de 2023, la Dirección de Impuestos y Aduanas Nacionales (“DIAN”) emitió una opinión en la cual analizó la viabilidad de terminar una exportación temporal por perfeccionamiento pasivo con la reimportación por perfeccionamiento pasivo, cuando el término de permanencia en el exterior se encuentra vencido.
Al respecto, la DIAN señaló que, si bien el artículo 371 del Decreto 1165 de 2019 establece la reimportación del bien como uno de los eventos que dan lugar a la terminación de la modalidad de exportación temporal para perfeccionamiento pasivo, el artículo 409 de la Resolución 046 de 2019 dispone que, para el efecto, el Servicio Informático Electrónico o el funcionario competente, verificará que la reimportación se realice dentro del...
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