{"id":1501,"date":"2026-03-16T14:41:38","date_gmt":"2026-03-16T14:41:38","guid":{"rendered":"https:\/\/solvere.legal\/?p=1501"},"modified":"2026-03-16T14:54:04","modified_gmt":"2026-03-16T14:54:04","slug":"lexir-latam-el-embargo-preventivo-en-materia-tributaria-sin-mandamiento-de-pago-cobro-coactivo-en-la-sombra","status":"publish","type":"post","link":"https:\/\/solvere.legal\/en\/lexir-latam-el-embargo-preventivo-en-materia-tributaria-sin-mandamiento-de-pago-cobro-coactivo-en-la-sombra\/","title":{"rendered":"Lexir LATAM | El embargo preventivo en materia tributaria sin mandamiento de pago: \u00bfcobro coactivo en la sombra?"},"content":{"rendered":"<p>Nuestro socio <a href=\"https:\/\/solvere.legal\/en\/equipo\/tomas-calderon-mejia\/\" type=\"equipo\" id=\"188\">Tom\u00e1s Calder\u00f3n Mej\u00eda<\/a> fue publicado en Lexir LATAM con un art\u00edculo sobre una pr\u00e1ctica que ha ganado relevancia en el \u00e1mbito tributario: el decreto de embargos preventivos sin mandamiento de pago dentro del cobro coactivo.<\/p>\n\n\n\n<p>En su an\u00e1lisis, plantea que, aunque el art\u00edculo 837 del Estatuto Tributario permite decretar embargos preventivos de forma previa o simult\u00e1nea al mandamiento de pago, su uso desanclado de un avance diligente del procedimiento puede generar una afectaci\u00f3n material del derecho de defensa del contribuyente.<\/p>\n\n\n\n<p>El art\u00edculo desarrolla, entre otros, estos puntos:<\/p>\n\n\n\n<p>\u2022\u2060 \u2060La tensi\u00f3n entre aseguramiento del cr\u00e9dito fiscal y debido proceso;<br>\u2022\u2060 \u2060El riesgo de que la medida cautelar opere como un mecanismo de presi\u00f3n patrimonial;<br>\u2022\u2060 \u2060La necesidad de interpretar el embargo preventivo como una herramienta instrumental y no como una etapa aut\u00f3noma del cobro coactivo.<\/p>\n\n\n\n<p>Lea el art\u00edculo completo en Lexir LATAM: <a href=\"https:\/\/lexir.co\/2026\/03\/16\/el-embargo-preventivo-en-materia-tributaria-sin-mandamiento-de-pago-cobro-coactivo-en-la-sombra\/\">Aqu\u00ed<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Nuestro socio Tom\u00e1s Calder\u00f3n Mej\u00eda fue publicado en Lexir LATAM con un art\u00edculo sobre una pr\u00e1ctica que ha ganado relevancia en el \u00e1mbito tributario: el decreto de embargos preventivos sin mandamiento de pago dentro del cobro coactivo. En su an\u00e1lisis, plantea que, aunque el art\u00edculo 837 del Estatuto Tributario permite decretar embargos preventivos de forma [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1502,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lexir LATAM | El embargo preventivo en materia tributaria sin mandamiento de pago: \u00bfcobro coactivo en la sombra? - Solvere<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/solvere.legal\/en\/lexir-latam-el-embargo-preventivo-en-materia-tributaria-sin-mandamiento-de-pago-cobro-coactivo-en-la-sombra\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lexir LATAM | El embargo preventivo en materia tributaria sin mandamiento de pago: \u00bfcobro coactivo en la sombra? - Solvere\" \/>\n<meta property=\"og:description\" content=\"Nuestro socio Tom\u00e1s Calder\u00f3n Mej\u00eda fue publicado en Lexir LATAM con un art\u00edculo sobre una pr\u00e1ctica que ha ganado relevancia en el \u00e1mbito tributario: el decreto de embargos preventivos sin mandamiento de pago dentro del cobro coactivo. 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