{"id":37309,"date":"2025-07-01T10:27:29","date_gmt":"2025-07-01T15:27:29","guid":{"rendered":"https:\/\/www.unicafam.edu.co\/?page_id=37309"},"modified":"2025-10-06T14:57:33","modified_gmt":"2025-10-06T19:57:33","slug":"seminario-renta-personas-naturales","status":"publish","type":"page","link":"https:\/\/www.unicafam.edu.co\/index.php\/seminario-renta-personas-naturales\/","title":{"rendered":"Seminario Renta Personas Naturales"},"content":{"rendered":"

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Extensi\u00f3n y Educaci\u00f3n Continua<\/strong><\/span><\/h4>\n

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SEMINARIO<\/strong><\/h4>\n

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Renta de personas naturales<\/span><\/strong><\/h4>\n

[\/et_pb_text][et_pb_blurb title=”Horario: ” use_icon=”on” font_icon=”}||divi||400″ icon_color=”#002a42″ icon_placement=”left” image_icon_width_tablet=”101px” _builder_version=”4.27.0″ header_font=”|700|||||||” header_text_color=”#002a42″ header_font_size=”16px” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ background_layout=”dark” animation=”off” z_index_tablet=”0″ header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” box_shadow_horizontal_image_tablet=”0px” box_shadow_vertical_image_tablet=”0px” box_shadow_blur_image_tablet=”40px” box_shadow_spread_image_tablet=”0px” text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength_tablet=”1px” global_colors_info=”{}”]<\/p>\n

Viernes y S\u00e1bado<\/span><\/p>\n

[\/et_pb_blurb][et_pb_blurb title=”Duraci\u00f3n:” use_icon=”on” font_icon=”||divi||400″ icon_color=”#002a42″ icon_placement=”left” image_icon_width_tablet=”101px” _builder_version=”4.27.0″ header_font=”|700|||||||” header_text_color=”#002a42″ header_font_size=”16px” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ background_layout=”dark” animation=”off” z_index_tablet=”0″ header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” box_shadow_horizontal_image_tablet=”0px” box_shadow_vertical_image_tablet=”0px” box_shadow_blur_image_tablet=”40px” box_shadow_spread_image_tablet=”0px” text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength_tablet=”1px” global_colors_info=”{}”]<\/p>\n

8 Horas (Virtuales Sincr\u00f3nicas)<\/span><\/p>\n

[\/et_pb_blurb][et_pb_blurb title=”Fecha de inicio:” use_icon=”on” font_icon=”||divi||400″ icon_color=”#002a42″ icon_placement=”left” image_icon_width_tablet=”101px” _builder_version=”4.27.0″ header_font=”|700|||||||” header_text_color=”#002a42″ header_font_size=”16px” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ background_layout=”dark” custom_margin=”||26px|||” animation=”off” hover_enabled=”0″ z_index_tablet=”0″ header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” box_shadow_horizontal_image_tablet=”0px” box_shadow_vertical_image_tablet=”0px” box_shadow_blur_image_tablet=”40px” box_shadow_spread_image_tablet=”0px” text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength_tablet=”1px” global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Por definir<\/span><\/p>\n

[\/et_pb_blurb][et_pb_blurb title=”Precio:” use_icon=”on” font_icon=”||divi||400″ icon_color=”#002a42″ icon_placement=”left” image_icon_width_tablet=”101px” _builder_version=”4.27.0″ header_font=”|700|||||||” header_text_color=”#002a42″ header_font_size=”16px” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ background_layout=”dark” custom_margin=”||26px|||” animation=”off” z_index_tablet=”0″ header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” box_shadow_horizontal_image_tablet=”0px” box_shadow_vertical_image_tablet=”0px” box_shadow_blur_image_tablet=”40px” box_shadow_spread_image_tablet=”0px” text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength_tablet=”1px” global_colors_info=”{}”]<\/p>\n

$ 130.000<\/span><\/p>\n

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Descripci\u00f3n<\/strong><\/h3>\n

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El adecuado conocimiento de la normatividad tributaria hace que el profesional contable y el contribuyente logren analizar requisitos, obligaciones, limitantes y beneficios actuales en la preparaci\u00f3n y presentaci\u00f3n de la declaraci\u00f3n de renta de personas naturales. As\u00ed mismo, la claridad en depuraciones, interpretaci\u00f3n en la aplicaci\u00f3n de costos, gastos y deducciones en las diferentes rentas son necesarios para evitar inconsistencias y posibles sanciones.<\/p>\n

[\/et_pb_text][et_pb_button button_url=”https:\/\/api.whatsapp.com\/send?phone=573153031232″ url_new_window=”on” button_text=”Consulta con un asesor aqu\u00ed” button_alignment=”center” _builder_version=”4.27.0″ custom_button=”on” button_text_size=”16px” button_text_color=”#FFFFFF” button_bg_color=”#002a42″ button_border_width=”0px” button_border_radius=”10px” button_font=”|700|||||||” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ button_text_shadow_horizontal_length_tablet=”0px” button_text_shadow_vertical_length_tablet=”0px” button_text_shadow_blur_strength_tablet=”1px” box_shadow_style=”preset2″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}” button_bg_color__hover_enabled=”on|hover” button_bg_color__hover=”#a6dfff” button_bg_enable_color__hover=”on” button_text_color__hover_enabled=”on|hover” button_text_color__hover=”#0064a7″][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.0″ background_color=”#f4f9fc” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ custom_padding=”5px||12px|||” da_disable_devices=”off|off|off” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_padding=”16px|||||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.27.0″ header_3_text_color=”#002a42″ header_3_font_size=”21px” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ background_layout=”dark” z_index_tablet=”0″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}”]<\/p>\n

Caracter\u00edsticas del programa<\/strong><\/h3>\n

[\/et_pb_text][et_pb_accordion open_toggle_text_color=”#0064a7″ closed_toggle_text_color=”#002a42″ _builder_version=”4.27.0″ _module_preset=”default” toggle_font=”Montserrat|700|||||||” toggle_font_size=”18px” module_alignment=”center” custom_padding=”|0px||0px|false|false” border_radii=”on|20px|20px|20px|20px” box_shadow_style=”preset3″ global_colors_info=”{}”][et_pb_accordion_item title=”Programa acad\u00e9mico” open=”on” _builder_version=”4.27.0″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n\n\n\n\n\n\n\n\n\n
M\u00f3dulo<\/span><\/th>\nTem\u00e1tica<\/span><\/th>\n<\/tr>\n
Elementos Esenciales y Marco Normativo<\/strong><\/td>\n\n
    \n
  • Concepto y clasificaci\u00f3n de personas naturales residentes y no residentes.<\/li>\n
  • Elementos generales de la obligaci\u00f3n sustancial y formal.<\/li>\n
  • Cambios normativos relevantes aplicables al a\u00f1o gravable 2024 (actualizaci\u00f3n normativa).<\/li>\n
  • Criterios para establecer la residencia fiscal.<\/li>\n
  • Tipos de r\u00e9gimen (ordinario, simple, otros) y sus implicaciones pr\u00e1cticas.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Ingresos<\/strong><\/td>\n\n
    \n
  • Ingresos laborales, de capital, no laborales, pensionales y dividendos.<\/li>\n
  • Ingresos no constitutivos de renta ni ganancia ocasional.<\/li>\n
  • Tratamiento especial de ingresos por plataformas digitales y econom\u00eda colaborativa.<\/li>\n
  • Ingresos por criptomonedas y activos virtuales (nuevo enfoque sugerido).<\/li>\n
  • Casos especiales: independientes, arrendamientos, honorarios, rentas pasivas.<\/li>\n
  • Ingresos por Dividendos y Participaciones<\/li>\n
  • Regal\u00edas, rendimientos financieros, ganancias ocasionales<\/li>\n
  • Ingresos de Fuente Extranjera: Obligaciones y tratamiento tributario en Colombia.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Costos, deducciones y rentas exentas<\/strong><\/td>\n\n
    \n
  • Requisitos Generales de Deducibilidad: Necesidad, causalidad, proporcionalidad y relaci\u00f3n de causalidad.<\/li>\n
  • Costos Directamente Atribuibles a la Actividad Productora de Renta<\/li>\n
  • Reglas de deducibilidad de los Gastos Financieros.<\/li>\n
  • Soportes V\u00e1lidos: Factura electr\u00f3nica, documentos equivalentes y otros medios probatorios. Novedades en la normativa de soporte.<\/li>\n
  • Deducciones personales y especiales (salud, educaci\u00f3n, intereses vivienda).<\/li>\n
  • L\u00edmite general del 40% (rentas exentas + deducciones).<\/li>\n
  • Aplicaci\u00f3n de la exenci\u00f3n del 25% en ingresos laborales.<\/li>\n
  • Beneficios tributarios y planes de inversi\u00f3n voluntaria (AFC, pensiones voluntarias).<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Deducciones Especiales, Limitaciones y Rentas Exentas<\/strong><\/td>\n\n
    \n
  • Rentas Exentas Laborales<\/li>\n
  • Rentas Exentas No Laborales<\/li>\n
  • L\u00edmites a las Rentas Exentas y Deducciones (Impacto del art\u00edculo 336 del Estatuto Tributario y su aplicaci\u00f3n).<\/li>\n
  • Deducci\u00f3n por Dependientes: Requisitos y documentaci\u00f3n actualiDeducci\u00f3n por Intereses de Vivienda.<\/li>\n
  • Deducci\u00f3n por Medicina Prepagada y Salud<\/li>\n
  • Deducci\u00f3n por Aportes a Fondos de Pensiones Voluntarias y Cuentas AFC<\/li>\n
  • Otras Deducciones<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Activos y pasivos<\/strong><\/td>\n\n
    \n
  • Determinaci\u00f3n de activos<\/li>\n
  • Determinaci\u00f3n del costo fiscal de PPE<\/li>\n
  • Determinaci\u00f3n del los pasivos<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Taller <\/strong><\/td>\nDesarrollo del taller pr\u00e1ctico<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.0″ _module_preset=”default” background_enable_color=”off” use_background_color_gradient=”on” background_color_gradient_direction=”188deg” background_color_gradient_stops=”#0015db 0%|#32007f 100%” custom_padding=”5px||14px|||” da_disable_devices=”off|off|off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row _builder_version=”4.23.1″ _module_preset=”default” custom_padding=”26px|||||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.23.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_tabs active_tab_background_color=”RGBA(255,255,255,0)” active_tab_text_color=”#0C71C3″ _builder_version=”4.27.0″ _module_preset=”default” tab_text_color=”#002a42″ tab_font=”|700|||||||” tab_font_size=”18px” module_alignment=”center” custom_padding=”|30px||30px|false|false” border_radii=”on|20px|20px|20px|20px” box_shadow_style=”preset3″ global_colors_info=”{}”][et_pb_tab title=”Modalidad” _builder_version=”4.27.0″ _module_preset=”default” tab_font=”|700|||||||” global_colors_info=”{}”]<\/p>\n

Virtual compuesta de horas sincr\u00f3nicas, trabajo en plataforma y trabajo aut\u00f3nomo.\t\t\t\t\t\t<\/p>\n

[\/et_pb_tab][et_pb_tab title=”Dirigido” _builder_version=”4.27.0″ _module_preset=”default” tab_font=”|700|||||||” global_colors_info=”{}”]<\/p>\n

    \n
  • Profesionales de la contadur\u00eda (con conocimientos b\u00e1sicos a intermedios)<\/li>\n
  • T\u00e9cnicos contables que se desempe\u00f1an en el \u00e1rea contable y tributaria.<\/li>\n
  • Empresarios y emprendedores que requieren actualizarse en obligaciones tributarias.<\/li>\n
  • Estudiantes de contadur\u00eda p\u00fablica en etapa de formaci\u00f3n pr\u00e1ctica.<\/li>\n<\/ul>\n

    [\/et_pb_tab][et_pb_tab title=”Objetivo General” _builder_version=”4.27.0″ _module_preset=”default” tab_font=”|700|||||||” global_colors_info=”{}”]<\/p>\n

    Brindar herramientas para la correcta preparaci\u00f3n y presentaci\u00f3n de la declaraci\u00f3n de renta de personas naturales, mediante el an\u00e1lisis de la normatividad vigente, costos, gastos y deducciones, para asegurar el cumplimiento fiscal y evitar sanciones, a trav\u00e9s de una metodolog\u00eda virtual combinada.\t\t\t\t\t\t<\/p>\n

    [\/et_pb_tab][et_pb_tab title=”Valores Agregados” _builder_version=”4.27.0″ _module_preset=”default” tab_font=”|700|||||||” global_colors_info=”{}”]<\/p>\n

    Acceso a herramientas pr\u00e1cticas y casos reales que les permitir\u00e1n aplicar los conocimientos adquiridos en contextos, optimizando el proceso de declaraci\u00f3n de renta de personas naturales\t\t\t\t\t\t<\/p>\n

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    \u00bfQuieres saber m\u00e1s sobre el curso?<\/strong><\/h4>\n

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