Especialización en Auditoría y Control Fiscal · 2026
Errores comunes en la declaración del impuesto a la renta de personas naturales y el papel preventivo del contador publico
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Resumen
The purpose of this article is to analyze the most frequent errors in income tax returns filed by individuals in Colombia during the period 2023–2025, and the preventive role of the certified public accountant in reducing these errors. Using a qualitative, descriptive, and documentary methodology, a review was conducted of the regulations, official reports from the Colombian Tax and Customs Authority (DIAN), and academic literature. The results confirmed that the most common errors are omissions of income, improper application of deductions, arithmetic errors, and lack of supporting documentation.