{"id":43,"date":"2024-02-17T02:59:49","date_gmt":"2024-02-17T02:59:49","guid":{"rendered":"https:\/\/waldorfisolda.edu.co\/?page_id=43"},"modified":"2025-09-29T14:35:04","modified_gmt":"2025-09-29T14:35:04","slug":"rte-esal","status":"publish","type":"page","link":"https:\/\/waldorfisolda.edu.co\/en\/rte-esal\/","title":{"rendered":"Rte Esal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"43\" class=\"elementor elementor-43\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5b35b9 e-con-full e-flex e-con e-parent\" data-id=\"e5b35b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a3bbc26 e-con-full e-flex e-con e-child\" data-id=\"a3bbc26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-904eee8 e-con-full e-flex e-con e-child\" data-id=\"904eee8\" 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data-id=\"8ec3c47\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Men\u00fa\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-8ec3c47\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-20\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/\" class=\"elementor-item\">P\u00e1gina principal<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Pedagog\u00eda Waldorf<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-54\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/rudolf-steiner\/\" class=\"elementor-sub-item\">Rudolf Steiner<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-53\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/formacion-maestros\/\" class=\"elementor-sub-item\">Formaci\u00f3n para maestros<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-52\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/seminario-padres\/\" class=\"elementor-sub-item\">Seminario padres<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-51\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/septenios\/\" class=\"elementor-sub-item\">Septenios<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-50\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/epocas-de-celebracion\/\" class=\"elementor-sub-item\">\u00c9pocas de celebraci\u00f3n<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-23\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Colegio<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-58\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/historia-del-colegio\/\" class=\"elementor-sub-item\">Historia del Colegio<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2265\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/auditorio-benedikta-zur-nieden\/\" class=\"elementor-sub-item\">Auditorio Benedikta Zur Nieden<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-55\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/espacios\/\" class=\"elementor-sub-item\">Espacios<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1437\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/extension-cultural\/\" class=\"elementor-sub-item\">Extensi\u00f3n Cultural<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-481\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/tarea-permanente\/\" class=\"elementor-sub-item\">Tarea permanente<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-56\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/manual-de-convivencia-colegio-waldorf-isolda-echavarria\/\" class=\"elementor-sub-item\">Manual de Convivencia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1903\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/cuenco-del-sol\/\" class=\"elementor-sub-item\">Cuenco del Sol<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-61\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/rte-esal\/\" class=\"elementor-sub-item\">Rte Esal<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-781\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/camino-waldorf\/\" class=\"elementor-sub-item\">Camino Waldorf<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-334\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/beam\/\" class=\"elementor-sub-item\">BEAM<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-49\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/intercambio-estudiantil\/\" class=\"elementor-sub-item\">Intercambio estudiantil<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-60\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/noticias\/\" class=\"elementor-item\">Noticias<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-57\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/inscripciones\/\" class=\"elementor-item\">Inscripciones<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2199\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/proteccion-de-datos\/\" class=\"elementor-item\">Protecci\u00f3n de datos<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2705\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/politica-de-cookies-ue\/\" class=\"elementor-sub-item\">Pol\u00edtica de cookies (UE)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-59\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/contacto\/\" class=\"elementor-item\">Contacto<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 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principal<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Pedagog\u00eda Waldorf<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-54\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/rudolf-steiner\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rudolf Steiner<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-53\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/formacion-maestros\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Formaci\u00f3n para maestros<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-52\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/seminario-padres\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Seminario padres<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-51\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/septenios\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Septenios<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-50\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/epocas-de-celebracion\/\" class=\"elementor-sub-item\" tabindex=\"-1\">\u00c9pocas de celebraci\u00f3n<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-23\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Colegio<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-58\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/historia-del-colegio\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Historia del Colegio<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2265\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/auditorio-benedikta-zur-nieden\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Auditorio Benedikta Zur Nieden<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-55\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/espacios\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Espacios<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1437\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/extension-cultural\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Extensi\u00f3n Cultural<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-481\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/tarea-permanente\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tarea permanente<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-56\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/manual-de-convivencia-colegio-waldorf-isolda-echavarria\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Manual de Convivencia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1903\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/cuenco-del-sol\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Cuenco del Sol<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-61\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/rte-esal\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Rte Esal<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-781\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/camino-waldorf\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Camino Waldorf<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-334\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/beam\/\" class=\"elementor-sub-item\" tabindex=\"-1\">BEAM<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-49\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/intercambio-estudiantil\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Intercambio estudiantil<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-60\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/noticias\/\" class=\"elementor-item\" tabindex=\"-1\">Noticias<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-57\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/inscripciones\/\" class=\"elementor-item\" tabindex=\"-1\">Inscripciones<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2199\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/proteccion-de-datos\/\" class=\"elementor-item\" tabindex=\"-1\">Protecci\u00f3n de datos<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2705\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/politica-de-cookies-ue\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pol\u00edtica de cookies (UE)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-59\"><a href=\"https:\/\/waldorfisolda.edu.co\/en\/contacto\/\" class=\"elementor-item\" tabindex=\"-1\">Contacto<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0c18d3d e-con-full e-flex e-con e-child\" data-id=\"0c18d3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-816bd80 elementor-widget elementor-widget-spacer\" data-id=\"816bd80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f60114f elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"f60114f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/beam11.beam.com.co\/BeamWeb\/Account\/Login\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Pagos<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbfc934 e-con-full e-flex e-con e-parent\" data-id=\"fbfc934\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29adc53 elementor-widget elementor-widget-heading\" data-id=\"29adc53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.dian.gov.co\/impuestos\/sociedades\/Regimen-Tributario-Especial-RTE\/Paginas\/default.aspx#:~:text=%C2%BFQu%C3%A9%20es%20una%20ESAL%3F,%2C%20humanitaria%2C%20art%C3%ADstica%20o%20comunitaria.\" target=\"_blank\" rel=\"noopener\">Rte Esal<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e60d53e elementor-widget elementor-widget-text-editor\" data-id=\"e60d53e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"content\" tabindex=\"0\" aria-description=\"\" aria-label=\"Enviado por Copilot: La redacci\u00f3n corregida ser\u00eda: - R\u00e9gimen Tributario Especial (RTE) - Entidades Sin \u00c1nimo de Lucro (ESAL) En cumplimiento de lo establecido por el Gobierno Nacional en el Art\u00edculo 364-5, Registro web y remisi\u00f3n de comentarios de la sociedad civil, ponemos a disposici\u00f3n de la Sociedad Civil la documentaci\u00f3n requerida para las Entidades Sin \u00c1nimo de Lucro (ESAL), con el objetivo de mantenernos en el R\u00e9gimen Tributario Especial (RTE). Para los comentarios generales y observaciones a los que se refiere este Art\u00edculo, se habilitar\u00e1 un portal en nuestra P\u00e1gina Web para que la sociedad civil pueda enviarlos a la Corporaci\u00f3n Isolda Echavarr\u00eda. &quot;Art. 364-5. Registro web y remisi\u00f3n de comentarios de la sociedad civil. -Adicionado- Todas las entidades que aspiren a ser calificadas en el R\u00e9gimen Tributario Especial deber\u00e1n registrarse en la aplicaci\u00f3n web que la DIAN designe para tal fin. El registro mencionado en este art\u00edculo tiene como objetivo que el proceso de calificaci\u00f3n sea p\u00fablico, permitiendo a la comunidad pronunciarse sobre los requisitos de acceso al R\u00e9gimen Tributario Especial y enviar comentarios generales y observaciones sobre la entidad respectiva. El Gobierno Nacional regular\u00e1 los plazos y condiciones a los que se refiere este art\u00edculo. La entidad solicitante deber\u00e1, durante el plazo establecido en el reglamento para la calificaci\u00f3n dentro del R\u00e9gimen Tributario Especial y previa solicitud de la DIAN, enviar las explicaciones pertinentes para refutar los comentarios y las observaciones presentadas por la comunidad. Las entidades calificadas en el R\u00e9gimen Tributario Especial deber\u00e1n actualizar anualmente, en los primeros 3 meses de cada a\u00f1o, la informaci\u00f3n a la que se refiere este registro. PAR\u00c1GRAFO 1. La solicitud de calificaci\u00f3n en el R\u00e9gimen Tributario Especial incluye la autorizaci\u00f3n para publicar los datos contenidos en el registro.&quot;\">\n<div class=\"ac-container ac-adaptiveCard\">\n<div class=\"ac-textBlock\">\n<ul>\n<li><a href=\"https:\/\/www.dian.gov.co\/impuestos\/sociedades\/Regimen-Tributario-Especial-RTE\/Paginas\/default.aspx#:~:text=%C2%BFQu%C3%A9%20es%20una%20ESAL%3F,%2C%20humanitaria%2C%20art%C3%ADstica%20o%20comunitaria.\" target=\"_blank\" rel=\"noopener\">R\u00e9gimen Tributario Especial (RTE)<\/a><\/li>\n<li><a href=\"https:\/\/www.dian.gov.co\/impuestos\/sociedades\/Regimen-Tributario-Especial-RTE\/Paginas\/default.aspx#:~:text=%C2%BFQu%C3%A9%20es%20una%20ESAL%3F,%2C%20humanitaria%2C%20art%C3%ADstica%20o%20comunitaria.\" target=\"_blank\" rel=\"noopener\">Entidades Sin \u00c1nimo de Lucro (ESAL)<\/a><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>En cumplimiento de lo establecido por el Gobierno Nacional en el Art\u00edculo 364-5, Registro web y remisi\u00f3n de comentarios de la sociedad civil, ponemos a disposici\u00f3n de la Sociedad Civil la documentaci\u00f3n requerida para las Entidades Sin \u00c1nimo de Lucro (ESAL), con el objetivo de mantenernos en el R\u00e9gimen Tributario Especial (RTE).<\/p>\n<p>Para los comentarios generales y observaciones a los que se refiere este Art\u00edculo, se habilitar\u00e1 un portal en nuestra P\u00e1gina Web para que la sociedad civil pueda enviarlos a la Corporaci\u00f3n Isolda Echavarr\u00eda.<\/p>\n<p>&#8220;Art. 364-5. Registro web y remisi\u00f3n de comentarios de la sociedad civil. -Adicionado- Todas las entidades que aspiren a ser calificadas en el R\u00e9gimen Tributario Especial deber\u00e1n registrarse en la aplicaci\u00f3n web que la DIAN designe para tal fin. El registro mencionado en este art\u00edculo tiene como objetivo que el proceso de calificaci\u00f3n sea p\u00fablico, permitiendo a la comunidad pronunciarse sobre los requisitos de acceso al R\u00e9gimen Tributario Especial y enviar comentarios generales y observaciones sobre la entidad respectiva. El Gobierno Nacional regular\u00e1 los plazos y condiciones a los que se refiere este art\u00edculo.<\/p>\n<p>La entidad solicitante deber\u00e1, durante el plazo establecido en el reglamento para la calificaci\u00f3n dentro del R\u00e9gimen Tributario Especial y previa solicitud de la DIAN, enviar las explicaciones pertinentes para refutar los comentarios y las observaciones presentadas por la comunidad.<\/p>\n<p>Las entidades calificadas en el R\u00e9gimen Tributario Especial deber\u00e1n actualizar anualmente, en los primeros 3 meses de cada a\u00f1o, la informaci\u00f3n a la que se refiere este registro.<\/p>\n<p>PAR\u00c1GRAFO 1. La solicitud de calificaci\u00f3n en el R\u00e9gimen Tributario Especial incluye la autorizaci\u00f3n para publicar los datos contenidos en el registro&#8221;.<\/p>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b96a670 e-con-full e-flex e-con e-parent\" data-id=\"b96a670\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfcd3f2 elementor-widget elementor-widget-heading\" data-id=\"dfcd3f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Si desea hacer un comentario general y\/o observaci\u00f3n con respecto a la informaci\u00f3n presentada aqu\u00ed, favor utilizar el siguiente formulario.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a83739 elementor-widget elementor-widget-text-editor\" data-id=\"1a83739\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/CERTIFICACION-ANTECEDENTES-MIEMBROS-DE-JUNTA-2024-LISTO.pdf\">Certificaci\u00f3n antecedentes miembros de junta y de control.<\/a><\/li><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/CERTIFICADO-REPRSENTANTE-CUMPLIMIENTO-REQUISITOS-FIRMADO-ISOLDA.pdf\">Certificacion cumplimiento.<\/a><\/li><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/RENTA-PRESENTADA-2024.pdf\">Declaraci\u00f3n Renta presentada 2024.<\/a><\/li><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/FORMATO-2530-PRESENTADO.pdf\">Formato 2530.<\/a><\/li><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/FORMATO-2531-PRESENTADO-NUEVO.pdf\">Formato 2531.<\/a><\/li><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/FORMATO-5245-PRESENTADO-2025.pdf\">Formato 5245.<\/a><\/li><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/Informe-de-Gestion-2024-PPP-F.pdf\">Informe de Gesti\u00f3n 2024.<\/a><\/li><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/ESTADOS-FINANCIEROS-ANO-2024-CIE.pdf\">Estados financieros 2024.<\/a><\/li><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/CERTIFICADO-REPRESENTACION-LEGAL.pdf\">Certificado Representaci\u00f3n Lega\u00a0<\/a><\/li><li><a href=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2025\/09\/ESTATUTO-OBJETO-SOCIAL-NO-REEMBOLSABLES-Y-CARGOS-DIRECTIVOS.pdf\">Estatuto Objeto Social No Reembolsables y Cargos Directivos<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad09ed6 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"ad09ed6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Siguiente&quot;,&quot;step_previous_label&quot;:&quot;Anterior&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Nuevo formulario\" aria-label=\"Nuevo formulario\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"43\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"ad09ed6\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Rte Esal - Colegio Waldorf Isolda Echavarr\u00eda\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"43\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tNombre\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nombre\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCorreo electr\u00f3nico\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Correo electr\u00f3nico\" 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class=\"elementor-button-text\">Enviar<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16f45cc e-con-full e-flex e-con e-parent\" data-id=\"16f45cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9a41f1b e-con-full e-flex e-con e-child\" data-id=\"9a41f1b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:1036,&quot;url&quot;:&quot;https:\\\/\\\/waldorfisolda.edu.co\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/iPhone-wallpaper-e1712247817921.jpeg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t<div class=\"elementor-element elementor-element-8bb6948 e-con-full e-flex e-con e-child\" data-id=\"8bb6948\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4d0c9a elementor-widget elementor-widget-image\" data-id=\"c4d0c9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2024\/02\/Logo-letras-blancas-1024x576.webp\" class=\"attachment-large size-large wp-image-280\" alt=\"\" srcset=\"https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2024\/02\/Logo-letras-blancas-1024x576.webp 1024w, https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2024\/02\/Logo-letras-blancas-300x169.webp 300w, https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2024\/02\/Logo-letras-blancas-768x432.webp 768w, https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2024\/02\/Logo-letras-blancas-1536x864.webp 1536w, https:\/\/waldorfisolda.edu.co\/wp-content\/uploads\/2024\/02\/Logo-letras-blancas.webp 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f413e6 e-con-full e-flex e-con e-child\" data-id=\"7f413e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1d8ea1 elementor-widget elementor-widget-text-editor\" data-id=\"b1d8ea1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Tel\u00e9fono:<\/strong> 604 4031020 Ext. 601<\/p>\n<p><strong>Direcci\u00f3n:<\/strong> Calle 81 Sur 65-100 Porter\u00eda La Triana.\u00a0<\/p>\n<p>\u00a0La Estrella, Antioquia, Colombia.<\/p>\n<p><strong>Correo:<\/strong> comunicaciones@waldorfisolda.edu.co<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09c22f8 e-con-full e-flex e-con e-child\" data-id=\"09c22f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60eb65b elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"60eb65b\" data-element_type=\"widget\" data-e-type=\"widget\" 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184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Pagos Rte Esal R\u00e9gimen Tributario Especial (RTE) Entidades Sin \u00c1nimo de Lucro (ESAL) \u00a0 En cumplimiento de lo establecido por el Gobierno Nacional en el Art\u00edculo 364-5, Registro web y remisi\u00f3n de comentarios de la sociedad civil, ponemos a disposici\u00f3n de la Sociedad Civil la documentaci\u00f3n requerida para las Entidades Sin \u00c1nimo de Lucro (ESAL), [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1132,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-43","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/waldorfisolda.edu.co\/en\/wp-json\/wp\/v2\/pages\/43","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/waldorfisolda.edu.co\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/waldorfisolda.edu.co\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/waldorfisolda.edu.co\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/waldorfisolda.edu.co\/en\/wp-json\/wp\/v2\/comments?post=43"}],"version-history":[{"count":47,"href":"https:\/\/waldorfisolda.edu.co\/en\/wp-json\/wp\/v2\/pages\/43\/revisions"}],"predecessor-version":[{"id":2614,"href":"https:\/\/waldorfisolda.edu.co\/en\/wp-json\/wp\/v2\/pages\/43\/revisions\/2614"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/waldorfisolda.edu.co\/en\/wp-json\/wp\/v2\/media\/1132"}],"wp:attachment":[{"href":"https:\/\/waldorfisolda.edu.co\/en\/wp-json\/wp\/v2\/media?parent=43"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}