{"id":749,"date":"2021-08-27T21:38:00","date_gmt":"2021-08-27T21:38:00","guid":{"rendered":"http:\/\/bklaw.com.co\/?p=749"},"modified":"2021-11-05T03:58:28","modified_gmt":"2021-11-04T22:58:28","slug":"economic-relief-for-companies-in-bankruptcy","status":"publish","type":"post","link":"https:\/\/www.bendiksenlaw.co\/es\/alivio-economico-para-empresas-en-regimen-de-insolvencia\/","title":{"rendered":"Alivio Econ\u00f3mico para Empresas en R\u00e9gimen de Insolvencia"},"content":{"rendered":"<p>El gobierno nacional expidi\u00f3 el Decreto 939 de 2021 que autoriza a la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) y a otras entidades estatales a hacer rebajas de capital, intereses, sanciones y multas, entre otros, a aquellas deudas insolutas de sociedades que se acogieron al r\u00e9gimen de insolvencia planteado en el Decreto 560 de 2020 debido a la emergencia sanitaria tra\u00edda por el COVID-19. Estas rebajas no ser\u00e1n aplicadas a: (i) retenciones en la fuente, (ii) impuesto sobre las ventas (IVA) ni (iii) deudas derivadas de la condena en un proceso de responsabilidad fiscal adelantado por la Contralor\u00eda.<\/p>\n\n\n\n<p>El Art\u00edculo 2.2.2.9.7.4 del Decreto 939 establece que la DIAN o la entidad estatal que haga el descuento deber\u00e1 tener en cuenta los tiempos de pago establecidos en el acuerdo de reorganizaci\u00f3n, el comportamiento del deudor y la compensaci\u00f3n de las acreencias. El factor del tiempo de pago es la parte vital para el an\u00e1lisis y c\u00e1lculo de estos incentivos.  Si la deuda se encuentra diferida en uno (1) a tres (3) a\u00f1os puede optarse por una rebaja de capital de cuarenta por ciento (40%). Si la deuda se difiere a un periodo de cinco (5) a\u00f1os, la compa\u00f1\u00eda podr\u00e1 optar por una rebaja del veinte por ciento (20%). Por \u00faltimo, si la deuda se difiere hasta m\u00e1ximo siete (7) a\u00f1os se aplicar\u00e1 un descuento de cinco por ciento (5%). Es decir, mientras m\u00e1s se postergue el pago, habr\u00e1 menor descuento.<\/p>\n\n\n\n<p>Finalmente, este decreto crea un comit\u00e9 de aprobaci\u00f3n de rebajas, el cual estar\u00e1 conformado por m\u00ednimo tres (3) miembros que deber\u00e1n pertenecer a la DIAN o a otras entidades estatales que puedan aplicar estos beneficios. El comit\u00e9 estar\u00e1 encargado de aprobar las rebajas solicitadas por las compa\u00f1\u00edas en un plazo m\u00e1ximo de sesenta (60) d\u00edas h\u00e1biles contados a partir de la fecha de presentaci\u00f3n de la petici\u00f3n por parte del deudor.<\/p>\n\n\n\n<p>Si su compa\u00f1\u00eda o alguna filial se encuentran en proceso de insolvencia, B\u00e9ndiksenLaw puede ayudarle a determinar si alguno de los descuentos que establece el Decreto 939 le son aplicables.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.bendiksenlaw.co\/es\/eng\/contact-us\/\">contactarnos<\/a>&nbsp;para m\u00e1s informaci\u00f3n.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Colombian government issued Decree 939 of 2021 which authorizes the National Tax Authority (DIAN) and other state entities to make reductions in capital, interest, penalties, and fines, among others, to past-due debts of companies that took advantage of the bankruptcy regime established in Decree 560 of 2020 due to the health emergency started by [&hellip;]<\/p>","protected":false},"author":3,"featured_media":1312,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - 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