{"id":19681,"date":"2025-12-22T17:56:54","date_gmt":"2025-12-22T23:56:54","guid":{"rendered":"https:\/\/www.prospectiva.com.mx\/?p=19681"},"modified":"2025-12-22T17:56:56","modified_gmt":"2025-12-22T23:56:56","slug":"valor-oficial-de-la-unidad-de-valor-tributario-uvt-para-el-ano-2026","status":"publish","type":"post","link":"https:\/\/www.prospectiva.com.mx\/?p=19681","title":{"rendered":"Valor oficial de la Unidad de Valor Tributario (UVT) para el a\u00f1o 2026"},"content":{"rendered":"\n<p>La <strong>Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN)<\/strong> public\u00f3 la <strong>Resoluci\u00f3n No. 000238<\/strong>, mediante la cual establece el <strong>valor de la Unidad de Valor Tributario (UVT)<\/strong> que regir\u00e1 a partir del <strong>1 de enero de 2026<\/strong>.<\/p>\n\n\n\n<p>La <strong>UVT<\/strong> es un par\u00e1metro fundamental en el sistema tributario colombiano, utilizado para:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Determinar el monto de impuestos, sanciones y deducciones.<\/li>\n\n\n\n<li>Calcular topes en declaraciones de renta e IVA.<\/li>\n\n\n\n<li>Establecer l\u00edmites en los procedimientos sancionatorios y obligaciones formales.<\/li>\n<\/ul>\n\n\n\n<p>Este valor se ajusta anualmente seg\u00fan el <strong>\u00edndice de precios al consumidor (IPC)<\/strong>, con el prop\u00f3sito de <strong>mantener la capacidad adquisitiva<\/strong> de las cifras fiscales y facilitar la actualizaci\u00f3n autom\u00e1tica de montos en todas las normas tributarias vigentes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) public\u00f3 la Resoluci\u00f3n No. 000238, mediante la cual establece el valor de la Unidad de Valor Tributario (UVT) que regir\u00e1 a partir del 1 de enero de 2026. La UVT es un par\u00e1metro fundamental en el sistema tributario colombiano, utilizado para: Este valor se ajusta anualmente seg\u00fan [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":19683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[437,49,15],"tags":[],"class_list":["post-19681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-437","category-actualizacion","category-colombia"],"_links":{"self":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19681"}],"version-history":[{"count":1,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19681\/revisions"}],"predecessor-version":[{"id":19684,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19681\/revisions\/19684"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/media\/19683"}],"wp:attachment":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}