{"id":5716,"date":"2025-07-29T06:36:25","date_gmt":"2025-07-29T11:36:25","guid":{"rendered":"https:\/\/erwinblanconagle.com\/?p=5716"},"modified":"2026-03-30T18:19:48","modified_gmt":"2026-03-30T23:19:48","slug":"sociedades-de-comercializacion-internacional-no-pueden-cumplir-con-su-obligacion-de-exportar-a-traves-de-contratos-de-colaboracion-empresarial","status":"publish","type":"post","link":"https:\/\/erwinblanconagle.com\/en\/sociedades-de-comercializacion-internacional-no-pueden-cumplir-con-su-obligacion-de-exportar-a-traves-de-contratos-de-colaboracion-empresarial\/","title":{"rendered":"Sociedades de Comercializaci\u00f3n Internacional no pueden cumplir con su obligaci\u00f3n de exportar a trav\u00e9s de contratos de colaboraci\u00f3n empresarial."},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;-20px||0px||false|false&#8221; custom_padding=&#8221;0px||34px||false|false&#8221;][et_pb_row _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||20px|0px|false|false&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Article Content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/erwinblanconagle.com\/en\/sociedades-de-comercializacion-internacional-no-pueden-cumplir-con-su-obligacion-de-exportar-a-traves-de-contratos-de-colaboracion-empresarial\/#%C2%BFPosicion_del_Consejo_de_Estado_frente_a_la_exportacion_de_los_bienes_adquiridos_por_la_SCI\" >\u00bfPosici\u00f3n del Consejo de Estado frente a la exportaci\u00f3n de los bienes adquiridos por la SCI?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/erwinblanconagle.com\/en\/sociedades-de-comercializacion-internacional-no-pueden-cumplir-con-su-obligacion-de-exportar-a-traves-de-contratos-de-colaboracion-empresarial\/#%C2%BFPosicion_de_la_DIAN_frente_a_la_exportacion_de_los_bienes_adquiridos_por_la_SCI\" >\u00bfPosici\u00f3n de la DIAN frente a la exportaci\u00f3n de los bienes adquiridos por la SCI?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/erwinblanconagle.com\/en\/sociedades-de-comercializacion-internacional-no-pueden-cumplir-con-su-obligacion-de-exportar-a-traves-de-contratos-de-colaboracion-empresarial\/#Conclusiones\" >Conclusions<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;2_3,1_3&#8243; use_custom_gutter=&#8221;on&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; max_width=&#8221;1703px&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||17px|21px|false|false&#8221; custom_padding_tablet=&#8221;18px||22px||false|false&#8221; custom_padding_phone=&#8221;0px||17px|0px|false|false&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Open Sans||||||||&#8221; text_text_color=&#8221;#242424&#8243; text_font_size=&#8221;18px&#8221; text_orientation=&#8221;justified&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>Como se\u00f1alamos en el anterior art\u00edculo<a target=\"_blank\" href=\"https:\/\/erwinblanconagle.com\/en\/sociedades-de-comercializacion-internacional-sci-definicion-obligaciones-y-riesgos-fiscales\/\" rel=\"noopener noreferrer\">&#x1f517;<strong><em>Sociedades de Comercializaci\u00f3n Internacional \u2013 SCI: definici\u00f3n, obligaciones y riesgos fiscales<\/em><\/strong><\/a> la exenci\u00f3n del IVA consagrada en el art\u00edculo 479 y literal b) del art\u00edculo 481 del Estatuto Tributario, se encuentra condicionada a la exportaci\u00f3n efectiva de los bienes previamente vendidos por el proveedor nacional a la sociedad de comercializaci\u00f3n internacional-SCI.<\/p>\n<p>Sin embargo, surge la inquietud si la exportaci\u00f3n debe ser realizada directamente por la SCI que adquiri\u00f3 los bienes, o dicha obligaci\u00f3n puede ser satisfecha por un tercero al amparo de contratos de colaboraci\u00f3n.<\/p>\n<p>Sobre el particular, el Consejo de Estado y la Direcci\u00f3n de Impuestos y Aduanas Nacionales \u2013 DIAN, han abordado esta tem\u00e1tica en los siguientes t\u00e9rminos.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Open Sans|700|||||||&#8221; text_text_color=&#8221;#242424&#8243; text_font_size=&#8221;20px&#8221; text_orientation=&#8221;justified&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;20px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221;]<\/p>\n<h2><strong>\u00bfPosici\u00f3n del Consejo de Estado frente a la exportaci\u00f3n de los bienes adquiridos por la SCI?<\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/erwinblanconagle.com\/wp-content\/uploads\/2025\/08\/Consejo-de-Estado-frente-a-la-exportacion.jpg&#8221; title_text=&#8221;Consejo de Estado frente a la exportaci\u00f3n&#8221; _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Open Sans||||||||&#8221; text_text_color=&#8221;#242424&#8243; text_font_size=&#8221;18px&#8221; text_orientation=&#8221;justified&#8221;]A trav\u00e9s de la Sentencia con Radicaci\u00f3n No. 05001-23-33-000-2014-00178- 01(22337), C.P. JORGE OCTAVIO RAM\u00cdREZ RAM\u00cdREZ, del 10 de octubre de 2018, el Consejo de Estado se\u00f1al\u00f3:<\/p>\n<p>(\u2026) no es cierto que el art\u00edculo 481 del Estatuto Tributario autorice la exenci\u00f3n de IVA en las ventas entre CI. Esa norma lo que se\u00f1ala es que conservaran la calidad de exento los bienes que se vendan a la CI \u201csiempre que hayan de ser efectivamente exportados directamente o una vez transformados\u201d, lo que quiere decir que la CI que los adquiriere, y no otra, los puede exportar directamente, o transformarlos, para luego exportarlos.<\/p>\n<p>(\u2026) esto no quiere decir que sea improcedente las ventas entre CI, sino que para obtener la exenci\u00f3n de IVA sobre las exportaciones, y evitar la infracci\u00f3n aduanera derivada por el indebido uso del beneficio, se debe cumplir con el presupuesto de la exportaci\u00f3n efectiva de las mercanc\u00edas realizada por quien expide el certificado al proveedor.\u201d<\/p>\n<p>A su turno, mediante Sentencia del 14 de noviembre de 2019, Radicaci\u00f3n No. 25000-23-37-000-2015-00924-01(24029), C.P. MILTON CHAVES GARC\u00cdA, se indic\u00f3:<\/p>\n<p>(\u2026) En este caso, la sociedad demandante en su calidad de comercializadora internacional no export\u00f3 directamente los bienes que fueron adquiridos a sus proveedores, sino que los vendi\u00f3 a otra comercializadora internacional para posteriormente ser exportados. Se advierte que no existe una prohibici\u00f3n legal para efectuar operaciones de venta entre las comercializadoras internacionales y para efectos de los ingresos exentos por exportaci\u00f3n conforme con lo dispuesto en el art\u00edculo 481 literal b) del E.T., solo se requiere que los bienes sean efectivamente exportados por la comercializadora adquiriente, quien deber\u00e1 expedir el certificado al proveedor, cuyo documento demuestra la exenci\u00f3n de IVA establecida para los bienes corporales muebles vendidos a tales C.I.\u201d[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Open Sans|700|||||||&#8221; text_text_color=&#8221;#242424&#8243; text_font_size=&#8221;20px&#8221; text_orientation=&#8221;justified&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;20px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221;]<\/p>\n<h2><strong>\u00bfPosici\u00f3n de la DIAN frente a la exportaci\u00f3n de los bienes adquiridos por la SCI?<\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/erwinblanconagle.com\/wp-content\/uploads\/2025\/08\/DIAN-frente-a-la-exportacion.jpg&#8221; title_text=&#8221;DIAN frente a la exportaci\u00f3n&#8221; _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Open Sans||||||||&#8221; text_text_color=&#8221;#242424&#8243; text_font_size=&#8221;18px&#8221; text_orientation=&#8221;justified&#8221;]Mediante Oficio No. 908050 \u2013 interno 1312 del 27 de octubre de 2022 la DIAN precis\u00f3:<\/p>\n<p>2. La sociedad de comercializaci\u00f3n internacional debe exportar directamente (esto es, individualmente) los productos colombianos adquiridos y producidos internamente en el pa\u00eds sobre los cuales haya expedido certificados al proveedor, sin que, para el efecto, esto se pueda llevar a cabo por intermedio de consorcios o uniones temporales celebrados con otra u otras sociedades de comercializaci\u00f3n internacional. Esto, por cuanto dicha posibilidad no est\u00e1 contemplada en la Ley 67 de 1979 ni en la normativa aduanera (cfr. art\u00edculos 3, 65 y 69 del Decreto 1165 de 2019) ni tributaria (cfr. art\u00edculos 479 y 481 literal b) del Estatuto Tributario).<\/p>\n<p>3. En otras palabras, no es jur\u00eddicamente viable que una sociedad de comercializaci\u00f3n internacional pueda cumplir con la obligaci\u00f3n de exportar (prevista en el numeral 6 del art\u00edculo 69 del Decreto 1165 de 2019) y gozar, por ende, de los beneficios tributarios (de que tratan los art\u00edculos 2 de la Ley 67 de 1979 y el literal b) del art\u00edculo 481 del Estatuto Tributario) cuando la exportaci\u00f3n -se\u00f1alada en el punto anterior- se pretende realizar a trav\u00e9s de consorcios o uniones temporales celebrados con otra u otras sociedades de comercializaci\u00f3n internacional.<\/p>\n<p>En concordancia, a trav\u00e9s del Oficio100208192-460 del 17 de abril de 2023, la DIAN se\u00f1al\u00f3:<\/p>\n<p>iii) Teniendo en cuenta lo dispuesto en los art\u00edculos 479 y 481 (literal b) ibidem, no es jur\u00eddicamente viable que una CI pueda cumplir con la obligaci\u00f3n de exportar los bienes -respecto de los cuales ha expedido certificado al proveedor- bajo alguna de las modalidades de contratos de colaboraci\u00f3n empresarial. Lo anterior, en atenci\u00f3n a la naturaleza jur\u00eddica de las CI y bajo el entendido de que estos bienes deben ser exportados directamente por la CI que los adquiere y expide, consecuentemente, el correspondiente certificado al proveedor.<\/p>\n<p>iv) Lo antepuesto, empero, no implica que la venta de bienes entre CI sea una operaci\u00f3n restringida; sin embargo, \u00e9sta no se encuentra amparada con la mencionada exenci\u00f3n del IVA.[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Open Sans|700|||||||&#8221; text_text_color=&#8221;#242424&#8243; text_font_size=&#8221;20px&#8221; text_orientation=&#8221;justified&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;20px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221;]<\/p>\n<h2><strong>Conclusions<\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Open Sans||||||||&#8221; text_text_color=&#8221;#242424&#8243; text_font_size=&#8221;18px&#8221; text_orientation=&#8221;justified&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]1. Las SCI est\u00e1n facultadas para celebrar contratos de colaboraci\u00f3n empresarial, siempre y cuando contribuyan al desarrollo de su <a target=\"_blank\" href=\"https:\/\/erwinblanconagle.com\/en\/objeto-social-de-las-sociedades-inmersas-en-el-comercio-internacional\/\" rel=\"noopener noreferrer\"><strong>&#x1f517;objeto social.<\/strong><\/a><\/p>\n<p>2. No obstante, la exportaci\u00f3n de los bienes adquiridos y cobijados mediante certificados al proveedor-CP, deben ser exportados directamente por la SCI que emiti\u00f3 el CP.<\/p>\n<p>3. La venta de bienes entre SCI es una actividad permitida, sin embargo, no est\u00e1 cubierta por la exenci\u00f3n del IVA establecida en los art\u00edculos 479 y 481 (literal b) del Estatuto Tributario.[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Open Sans||||||||&#8221; text_text_color=&#8221;#242424&#8243; text_font_size=&#8221;18px&#8221; text_orientation=&#8221;justified&#8221;]Seguimos en contacto&#8230;[\/et_pb_text][et_pb_divider color=&#8221;#7a7a7a&#8221; _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221;][\/et_pb_divider][et_pb_image src=&#8221;https:\/\/erwinblanconagle.com\/wp-content\/uploads\/2025\/07\/Erwin-Blanco.png&#8221; title_text=&#8221;Erwin Blanco&#8221; _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; width=&#8221;27%&#8221; width_tablet=&#8221;&#8221; width_phone=&#8221;40%&#8221; width_last_edited=&#8221;on|phone&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;0px|||-7px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221;][\/et_pb_image][et_pb_blurb _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Open Sans|600|||||||&#8221; header_text_align=&#8221;left&#8221; header_text_color=&#8221;#131217&#8243; header_font_size=&#8221;20px&#8221; body_font=&#8221;Open Sans||||||||&#8221; body_text_align=&#8221;justify&#8221; body_text_color=&#8221;#131217&#8243; body_font_size=&#8221;21px&#8221; body_line_height=&#8221;1.4em&#8221; custom_margin=&#8221;-8px|||-41px|false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|||0px|false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;|100px||0px|false|false&#8221;]<\/p>\n<p><strong>Erwin Blanco Nagle<\/strong><\/p>\n<p>[\/et_pb_blurb][et_pb_text _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Open Sans||||||||&#8221; text_text_color=&#8221;#000000&#8243; text_font_size=&#8221;16px&#8221; custom_margin=&#8221;-26px||||false|false&#8221;]<\/p>\n<p>Advisor on International Legal and Tax Strategy<br \/> <a target=\"_blank\" href=\"mailto:eblanco@blancodecastro.com\" rel=\"noopener\">eblanco@blancodecastro.com<\/a><\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/erwinblanconagle.com\/trayectoria-profesional\/&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;Ver trayectoria profesional&#8221; button_alignment=&#8221;left&#8221; _builder_version=&#8221;4.6.1&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;15px&#8221; button_text_color=&#8221;#ffffff&#8221; button_bg_color=&#8221;#333333&#8243; button_border_width=&#8221;0px&#8221; button_border_radius=&#8221;100px&#8221; button_font=&#8221;Oswald||||||||&#8221; transform_translate_linked__hover=&#8221;off&#8221; 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