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051 Pago de la transferencia de los derechos económicos

What is it?​

  • It is the electronic document that reports the payments made by the Debtor/Acquirer/Acceptant of the electronic sales invoice as a bill of exchange whose economic rights have been transferred.
  • The types of payment can be:
    • Total Payment
    • Partial Payment
  • One or several of these events can be registered for an Electronic Sales Invoice considered a Bill of Exchange.

Who is responsible for generating the electronic document?​

  • The Debtor/Acquirer/Acceptant is responsible.

Who is responsible for receiving the electronic document?​

  • DIAN is responsible.
Restrictions
  • The event “Pago total de la factura electrónica de venta” (452) restricts the generation of this event.
  • The event “Pago total de la transferencia de los derechos económicos” (512) restricts the generation of the event “Pago parcial de la transferencia de los derechos económicos” (511).
  • If the bill of exchange has a previous limitation (041), the event 051 – Pago de la transferencia de los derechos económicos can be transmitted if in the ResponseCode field, the ListID attribute equals 2.
  • The Termination of the mandate restricts the generation of this event by the attorney.