{"id":481,"date":"2022-11-18T19:34:46","date_gmt":"2022-11-18T19:34:46","guid":{"rendered":"https:\/\/upwyse.co\/solvere\/?p=481"},"modified":"2023-01-15T17:14:07","modified_gmt":"2023-01-15T17:14:07","slug":"erat-volutpat-aliquam","status":"publish","type":"post","link":"https:\/\/solvere.legal\/en\/erat-volutpat-aliquam\/","title":{"rendered":"Ampliaci\u00f3n del plazo para suministrar informaci\u00f3n en el Registro \u00danico de Beneficiarios Finales (RUB)"},"content":{"rendered":"<p>El pasado 27 de diciembre de 2021, la DIAN, mediante Resoluci\u00f3n 000164 estableci\u00f3 como plazo m\u00e1ximo el 31 de diciembre de 2022 para realizar la debida diligencia y la inscripci\u00f3n en el Registro \u00danico de Beneficiarios Finales (\u201c<strong><u>RUB<\/u><\/strong>\u201d). Sin embargo, mediante la Resoluci\u00f3n 1240 con fecha 28 de septiembre de 2022, la DIAN extendi\u00f3 dicho plazo hasta el 31 de julio de 2023.<\/p>\n\n\n\n<p>Al respecto, se debe considerar como beneficiario final de las personas jur\u00eddicas, a las personas naturales que se enmarquen en alguna de estas tres (3) situaciones, en el siguiente orden:<\/p>\n\n\n\n<ul class=\"wp-block-list\" type=\"A\">\n<li>La persona que, actuando individual o conjuntamente, sea titular, directa o indirectamente, del cinco (5%) o m\u00e1s del capital o de los derechos de voto de la persona jur\u00eddica y\/o se beneficie en cinco por ciento (5%) o m\u00e1s de los activos, rendimientos o utilidades.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La persona que, actuando individual o conjuntamente, ejerce control directo y\/o indirecto sobre la persona jur\u00eddica que por cualquier otro medio diferente a los establecidos en el punto A.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En caso que no se identifique ning\u00fan beneficiario final, la Resoluci\u00f3n establece que se considerar\u00e1 como tal a la persona natural que ostente una mayor autoridad en relaci\u00f3n con las funciones de gesti\u00f3n o direcci\u00f3n de la persona jur\u00eddica.<\/li>\n<\/ul>\n\n\n\n<p>Por su parte, los beneficiarios finales de las estructuras sin personer\u00eda jur\u00eddica (ESPJ) o similares deben ser entendidas como las personas naturales que ostenten cualquiera de las siguientes calidades:<\/p>\n\n\n\n<ul class=\"wp-block-list\" type=\"A\">\n<li>Fiduciante (s), fideicomitente (s), constituyente (s) o la posici\u00f3n similar o equivalente.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fiduciario (s) o posici\u00f3n similar o equivalente<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comit\u00e9 fiduciario, comit\u00e9 financiero o posici\u00f3n similar equivalente.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fideicomisario (s), beneficiario (s) o beneficiario (s) condicionados<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cualquier otra persona natural que ejerza control efectivo\/final, o que tenga derecho a gozar y\/o disponer de los activos, beneficios, resultados o utilidades de la (ESPJ).<\/li>\n<\/ul>\n\n\n\n<p>Con todo, es importante mencionar que el RUB se cre\u00f3 con el objetivo de contribuir en la lucha contra la corrupci\u00f3n, el lavado de activos, la financiaci\u00f3n al terrorismo, la evasi\u00f3n fiscal y el abuso en materia tributaria.<\/p>","protected":false},"excerpt":{"rendered":"<p>El pasado 27 de diciembre de 2021, la DIAN, mediante Resoluci\u00f3n 000164 estableci\u00f3 como plazo m\u00e1ximo el 31 de diciembre de 2022 para realizar la debida diligencia y la inscripci\u00f3n en el Registro \u00danico de Beneficiarios Finales (\u201cRUB\u201d). Sin embargo, mediante la Resoluci\u00f3n 1240 con fecha 28 de septiembre de 2022, la DIAN extendi\u00f3 dicho [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-481","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>Ampliaci\u00f3n del plazo para suministrar informaci\u00f3n en el Registro \u00danico de Beneficiarios Finales (RUB) - 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\/erat-volutpat-aliquam\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ampliaci\u00f3n del plazo para suministrar informaci\u00f3n en el Registro \u00danico de Beneficiarios Finales (RUB) - Solvere\" \/>\n<meta property=\"og:description\" content=\"El pasado 27 de diciembre de 2021, la DIAN, mediante Resoluci\u00f3n 000164 estableci\u00f3 como plazo m\u00e1ximo el 31 de diciembre de 2022 para realizar la debida diligencia y la inscripci\u00f3n en el Registro \u00danico de Beneficiarios Finales (\u201cRUB\u201d). 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