Aspectos esenciales en la conciliación de información exógena y renta de personas naturales AG 2025

✅ The 2025 tax year income tax return for individuals presents significant challenges in correctly identifying those required to file, refining the general tax schedule, and applying limits to exempt income and deductions. In practice, questions arise regarding income treatment, the correct allocation of withholding taxes, and asset management. It is also crucial to analyze the UVT (Tax Value Unit) thresholds, tax residency, and cross-referencing information with the DIAN (Colombian Tax Authority) to avoid inconsistencies that could lead to audits or penalties. This exclusive consultation will address the 2025 tax year income tax return for individuals, answering key questions related to its preparation, refining, and regulatory interpretation. Gold and Platinum subscribers will receive a link to access a room with the speaker, where, if possible, one question per person will be addressed, taking into account the order of arrival and the allotted time for this session. 🔥🔥You can watch this entire broadcast on Academia🔥🔥 https://academia.actualicese.com/cour... #ActualíceseVideo, #ExclusiveConsultation, #IndividualTaxReturn 📌Here is the list of questions asked to Dr. Diego Guevara: 00:00 Welcome ➖ 03:41 Which individuals can request an automatic refund of their tax credits for the 2025 tax year? ➖ 9:45 If an individual closed the 2025 tax year under the ordinary tax regime but switched to the simplified tax regime in 2026, what happens to the tax credit balance from their 2025 tax return? Do they carry over to the simplified tax regime? ➖ 16:03 Should the pension of a self-employed individual be reported for VAT and in the external information return? ➖ 17:41 Should a non-resident with CD (Certificate of Deposit) returns and a tax credit balance declare it on Form 110 or request a refund? ➖ 22:46 When should assets returned through a civil trust upon death be included in income tax? ➖ 24:20 What tax value should be declared if the adjusted cost of a property exceeds its projected sale value? ➖ 26:35 How can liabilities between family members be documented without notarized documents and how can imputed interest be applied? ➖ 31:26 When can the anti-red tape law be used to correct inconsistencies in tax returns? ➖ 36:07 Should a return be corrected if an exempt pension income was omitted without generating a tax liability? ➖ 38:05 Is an automatic refund applicable if the credit balance includes carryovers from previous years? ➖ 41:41 How to manage a 2020 credit balance if the certified withholdings do not match the declared amount? ➖ 45:28 Can the tax code be changed from Article 73 to Article 70 for calculating the tax basis of a property? ➖ 48:25 Should the DIAN circular be applied to value Certificates of Deposit (CDTs) acquired directly from a bank? ➖ 49:48 Is the surrender value of a life insurance policy taxable income if it was previously declared as an account receivable? ➖ 53:35 How do you recognize the interest accrued in a severance fund fully withdrawn in 2025? 👉Diego Guevara, tax specialist and head of tax research at Actualícese, answers your questions about the 2025 income tax return for individuals in this tax consultation. 👉 At Actualícese (https://actualicese.com/) you will find analyses, publications, tutorials, templates, training, and much more information on taxes, accounting, labor and commercial law, professional development, and auditing, so that Colombian public accountants can stay up-to-date and raise their professional level. 👉At Actualícese Video, you can find conferences, talks, tips, and informational capsules to learn and stay updated daily. → FIND RECENT PUBLICATIONS HERE ON THE TOPICS YOU NEED TO KEEP UP TO DATE ON🔴 🔥🔥 Update Path: Overtime and Surcharges. Available with your Actualícese Subscription! https://actualice.se/b3rs Interactive Tool: Actualícese 210.xls AG 2025. Available now with your Platinum Subscription! https://actualice.se/b4mf 🔥🔥 Templates and Forms: [Tax Calculator] Form 210 AG 2025 in Excel for resident individuals. Download it now with your Actualícese Subscription! https://actualice.se/b4mh 🚀 Subscribe to our Actualícese Video channel here: http://actualice.se/ytvideo/ → Follow us on our social media! • Facebook:   / actualicese   • Facebook Group:   / actualiceseoro   • Instagram:   / actualicese   • X: https://x.com/actualicese • LinkedIn:   / actualicese   • TikTok:   / actualicese   • WhatsApp Channel: https://whatsapp.com/channel/0029Va6Y...