{"id":76799,"date":"2021-10-27T14:35:02","date_gmt":"2021-10-27T14:35:02","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/10\/27\/retencion-en-la-fuente\/"},"modified":"2021-10-27T14:35:02","modified_gmt":"2021-10-27T14:35:02","slug":"retencion-en-la-fuente","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/10\/27\/retencion-en-la-fuente\/","title":{"rendered":"RETENCION EN LA FUENTE"},"content":{"rendered":"\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal; margin-bottom: 0.0001pt\">  RETENCION EN LA FUENTE &#8211; Constituye mecanismo de recaudo y funci\u00f3n p\u00fablica que  sirve un objetivo de especial importancia constitucional.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/file:\/\/Mauricio-pc\/matriz_dms\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2015\/C-102-15.html\">C-102\/15<\/a> <\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal; margin-bottom: 0.0001pt\">  RETENCION EN LA FUENTE &#8211; Sistema de recaudo anticipado.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/file:\/\/Mauricio-pc\/matriz_dms\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2015\/C-102-15.html\">C-102\/15<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-421-95.html\">C-421\/95<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-445-95.html\">C-445\/95<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-489-95.html\">C-489\/95<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Alcance.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-883-11.html\">C-883\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Autorretenedor coadyuvante en la funci\u00f3n recaudadora del  tributo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-009-03.html\">C-009\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Caracter\u00edsticas.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-883-11.html\">C-883\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Causaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-883-11.html\">C-883\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Compensaci\u00f3n frente a saldos a favor de los  contribuyentes.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-883-11.html\">C-883\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Concepto.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-064-08.html\">C-064\/08<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2012\/C-198-12.html\">C-198\/12<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Cumplimiento anticipado de la obligaci\u00f3n para el  contribuyente.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Definici\u00f3n desde el punto de vista impositivo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-883-11.html\">C-883\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Definici\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-883-11.html\">C-883\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Diferencia de trato para extranjeros se limita a la  manera de recaudar el gravamen.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Establecimiento no desconoce debido proceso.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Integraci\u00f3n de la relaci\u00f3n jur\u00eddica tributaria.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-883-11.html\">C-883\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Integraci\u00f3n de la relaci\u00f3n jur\u00eddico tributaria.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Legislaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-009-03.html\">C-009\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Legitimidad para acudir a la devoluci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1149-03.html\">C-1149\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Modo de extinguir la obligaci\u00f3n tributaria.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Naturaleza.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-421-95.html\">C-421\/95<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-009-03.html\">C-009\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-883-11.html\">C-883\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-No es impuesto.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2012\/C-198-12.html\">C-198\/12<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-No es un impuesto sino un procedimiento para el recaudo  tributario.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Objetivo principal.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Objetivos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-883-11.html\">C-883\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Objeto.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2012\/C-198-12.html\">C-198\/12<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Quienes la recaudan no son los que soportan la carga  econ\u00f3mica del tributo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Regulaci\u00f3n legal de cobro anticipado no desconoce debido  proceso.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-485-03.html\">C-485\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Regulaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-643-02.html\">C-643\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Responsables en caso de la existencia de saldos a favor.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1149-03.html\">C-1149\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Sistema de recaudo anticipado.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-913-03.html\">C-913\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  RETENCION EN LA FUENTE-Sujetos pasivos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-643-02.html\">C-643\/02<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>RETENCION EN LA FUENTE &#8211; Constituye mecanismo de recaudo y funci\u00f3n p\u00fablica que sirve un objetivo de especial importancia constitucional.\u00a0C-102\/15 RETENCION EN LA FUENTE &#8211; Sistema de recaudo anticipado.\u00a0C-102\/15 RETENCION EN LA FUENTE.\u00a0C-421\/95,\u00a0C-445\/95,\u00a0C-489\/95 RETENCION EN LA FUENTE-Alcance.\u00a0C-883\/11 RETENCION EN LA FUENTE-Autorretenedor coadyuvante en la funci\u00f3n recaudadora del tributo.\u00a0C-009\/03 RETENCION EN LA FUENTE-Caracter\u00edsticas.\u00a0C-883\/11 RETENCION EN LA [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-76799","post","type-post","status-publish","format-standard","hentry","category-r"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/76799","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/comments?post=76799"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/76799\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/media?parent=76799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/categories?post=76799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/tags?post=76799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}