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por el cual se reajustan los valores absolutos expresados en moneda nacional en las normas relativas a los impuestos sobre la renta y complementarios, sobre las ventas, al impuesto de timbre nacional, para el año gravable 2000 y se dictan otras disposiciones

Rango Decreto
Publicación 1999-12-23
Estado Vigente
Departamento MINISTERIO DE HACIENDA Y CREDITO PUBLICO
Fuente SUIN-Juriscol
artículos 17
Historial de reformas JSON API

El Presidente de la República de Colombia, en ejercicio de sus atribuciones constitucionales y legales y en especial de las establecidas en los artículos 242, 868 y 869 del Estatuto Tributario, y

CONSIDERANDO:

Que de acuerdo con los artículos 868 y 869 del Estatuto Tributario, los valores absolutos expresados en moneda nacional en las normas relativas a los Impuestos Sobre la Renta y Complementarios, sobre las Ventas y Timbre Nacional, se reajustarán anual y acumulativamente en el ciento por ciento (100%) del incremento porcentual del índice de precios al consumidor para empleados que corresponde elaborar al Departamento Administrativo Nacional de Estadística, en el período comprendido entre el primero (1º) de octubre del año anterior al gravable y la misma fecha del año inmediatamente anterior a éste.

DECRETA:

Artículo 1º. Los valores absolutos expresados en moneda nacional en las normas relativas a los impuestos sobre la renta y complementarios y sobre las ventas, que regirán para el año gravable 2000, serán los siguientes:

GRAVABLE 2000

Artículo 241 del Estatuto Tributario

TABLA DE IMPUESTO A LA RENTA Y GANANCIAS OCASIONALES

AÑO GRAVABLE 2000

Intervalos de Renta Gravable o de Ganancia Ocasional Intervalos de Renta Gravable o de Ganancia Ocasional Intervalos de Renta Gravable o de Ganancia Ocasional Tarifa Promedio del Intervalo% Impuesto $
1 a 15,800,000 0.00 0
15,800,001 a 16,000,000 0.13 20
16,000,001 a 16,200,000 0.37 60
16,200,001 a 16,400,000 0.61 100
16,400,001 a 16,600,000 0.85 140
16,600,001 a 16,800,000 1.08 180
16,800,001 a 17,000,000 1.30 220
17,000,001 a 17,200,000 1.52 260
17,200,001 a 17,400,000 1.73 300
17,400,001 a 17,600,000 1.94 340
17,600,001 a 17,800,000 2.15 380
17,800,001 a 18,000,000 2.35 420
18,000,001 a 18,200,000 2.54 460
18,200,001 a 18,400,000 2.73 500
18,400,001 a 18,600,000 2.92 540
18,600,001 a 18,800,000 3.10 580
18,800,001 a 19,000,000 3.28 620
19,000,001 a 19,200,000 3.46 660
19,200,001 a 19,400,000 3.63 700
19,400,001 a 19,600,000 3.79 740
19,600,001 a 19,800,000 3.96 780
19,800,001 a 20,000,000 4.12 820
20,000,001 a 20,200,000 4.28 860
20,200,001 a 20,400,000 4.43 900
20,400,001 a 20,600,000 4.59 940
20,600,001 a 20,800,000 4.73 980
20,800,001 a 21,000,000 4.88 1,020,000
21,000,001 a 21,200,000 5.02 1,060,000
21,200,001 a 21,400,000 5.16 1,100,000
21,400,001 a 21,600,000 5.30 1,140,000
21,600,001 a 21,800,000 5.44 1,180,000
21,800,001 a 22,000,000 5.57 1,220,000
22,000,001 a 22,200,000 5.70 1,260,000
22,200,001 a 22,400,000 5.83 1,300,000
22,400,001 a 22,600,000 5.96 1,340,000
22,600,001 a 22,800,000 6.08 1,380,000
22,800,001 a 23,000,000 6.20 1,420,000
23,000,001 a 23,200,000 6.32 1,460,000
23,200,001 a 23,400,000 6.44 1,500,000
23,400,001 a 23,600,000 6.55 1,540,000
23,600,001 a 23,800,000 6.74 1,598,000
23,800,001 a 24,000,000 6.93 1,656,000
24,000,001 a 24,200,000 7.11 1,714,000
24,200,001 a 24,400,000 7.29 1,772,000
24,400,001 a 24,600,000 7.47 1,830,000
24,600,001 a 24,800,000 7.64 1,888,000
24,800,001 a 25,000,000 7.82 1,946,000
25,000,001 a 25,200,000 7.98 2,004,000
25,200,001 a 25,400,000 8.15 2,062,000
25,400,001 a 25,600,000 8.31 2,120,000
25,600,001 a 25,800,000 8.47 2,178,000
25,800,001 a 26,000,000 8.63 2,236,000
26,000,001 a 26,200,000 8.79 2,294,000
26,200,001 a 26,400,000 8.94 2,352,000
26,400,001 a 26,600,000 9.09 2,410,000
26,600,001 a 26,800,000 9.24 2,468,000
26,800,001 a 27,000,000 9.39 2,526,000
27,000,001 a 27,200,000 9.54 2,584,000
27,200,001 a 27,400,000 9.68 2,642,000
27,400,001 a 27,600,000 9.82 2,700,000
27,600,001 a 27,800,000 9.96 2,758,000
27,800,001 a 28,000,000 10.09 2,816,000
28,000,001 a 28,200,000 10.23 2,874,000
28,200,001 a 28,400,000 10.36 2,932,000
28,400,001 a 28,600,000 10.49 2,990,000
28,600,001 a 28,800,000 10.62 3,048,000
28,800,001 a 29,000,000 10.75 3,106,000
29,000,001 a 29,200,000 10.87 3,164,000
29,200,001 a 29,400,000 11.00 3,222,000
29,400,001 a 29,600,000 11.12 3,280,000
29,600,001 a 29,800,000 11.24 3,338,000
29,800,001 a 30,000,000 11.36 3,396,000
30,000,001 a 30,200,000 11.48 3,454,000
30,200,001 a 30,400,000 11.59 3,512,000
30,400,001 a 30,600,000 11.70 3,570,000
30,600,001 a 30,800,000 11.82 3,628,000
30,800,001 a 31,000,000 11.93 3,686,000
31,000,001 a 31,200,000 12.04 3,744,000
31,200,001 a 31,400,000 12.15 3,802,000
31,400,001 a 31,600,000 12.25 3,860,000
31,600,001 a 31,800,000 12.36 3,918,000
31,800,001 a 32,000,000 12.46 3,976,000
32,000,001 a 32,200,000 12.57 4,034,000
32,200,001 a 32,400,000 12.67 4,092,000
32,400,001 a 32,600,000 12.77 4,150,000
32,600,001 a 32,800,000 12.87 4,208,000
32,800,001 a 33,000,000 12.97 4,266,000
33,000,001 a 33,200,000 13.06 4,324,000
33,200,001 a 33,400,000 13.16 4,382,000
33,400,001 a 33,600,000 13.25 4,440,000
33,600,001 a 33,800,000 13.35 4,498,000
33,800,001 a 34,000,000 13.44 4,556,000
34,000,001 a 34,200,000 13.53 4,614,000
34,200,001 a 34,400,000 13.62 4,672,000
34,400,001 a 34,600,000 13.71 4,730,000
34,600,001 a 34,800,000 13.80 4,788,000
34,800,001 a 35,000,000 13.89 4,846,000
35,000,001 a 35,200,000 13.97 4,904,000
35,200,001 a 35,400,000 14.06 4,962,000
35,400,001 a 35,600,000 14.14 5,020,000
35,600,001 a 35,800,000 14.22 5,078,000
35,800,001 a 36,000,000 14.31 5,136,000
36,000,001 a 36,200,000 14.39 5,194,000
36,200,001 a 36,400,000 14.47 5,252,000
36,400,001 a 36,600,000 14.55 5,310,000
36,600,001 a 36,800,000 14.63 5,368,000
36,800,001 a 37,000,000 14.70 5,426,000
37,000,001 a 37,200,000 14.78 5,484,000
37,200,001 a 37,400,000 14.86 5,542,000
37,400,001 a 37,600,000 14.93 5,600,000
37,600,001 a 37,800,000 15.01 5,658,000
37,800,001 a 38,000,000 15.08 5,716,000
38,000,001 a 38,200,000 15.15 5,774,000
38,200,001 a 38,400,000 15.23 5,832,000
38,400,001 a 38,600,000 15.30 5,890,000
38,600,001 a 38,800,000 15.37 5,948,000
38,800,001 a 39,000,000 15.44 6,006,000
39,000,001 a 39,200,000 15.51 6,064,000
39,200,001 a 39,400,000 15.58 6,122,000
39,400,001 a 39,600,000 15.65 6,180,000
39,600,001 a 39,800,000 15.71 6,238,000
39,800,001 a 40,000,000 15.78 6,296,000
40,000,001 a 40,200,000 15.85 6,354,000
40,200,001 a 40,400,000 15.91 6,412,000
40,400,001 a 40,600,000 15.98 6,470,000
40,600,001 a 40,800,000 16.04 6,528,000
40,800,001 a 41,000,000 16.10 6,586,000
41,000,001 a 41,200,000 16.17 6,644,000
41,200,001 a 41,400,000 16.23 6,702,000
41,400,001 a 41,600,000 16.29 6,760,000
41,600,001 a 41,800,000 16.35 6,818,000
41,800,001 a 42,000,000 16.41 6,876,000
42,000,001 a 42,200,000 16.47 6,934,000
42,200,001 a 42,400,000 16.53 6,992,000
42,400,001 a 42,600,000 16.59 7,050,000
42,600,001 a 42,800,000 16.65 7,108,000
42,800,001 a 43,000,000 16.70 7,166,000
43,000,001 a 43,200,000 16.76 7,224,000
43,200,001 a 43,400,000 16.82 7,282,000
43,400,001 a 43,600,000 16.87 7,340,000
43,600,001 a 43,800,000 16.93 7,398,000
43,800,001 a 44,000,000 16.98 7,456,000
44,000,001 a 44,200,000 17.04 7,514,000
44,200,001 a 44,400,000 17.09 7,572,000
44,400,001 a 44,600,000 17.15 7,630,000
44,600,001 a 44,800,000 17.20 7,688,000
44,800,001 a 45,000,000 17.25 7,746,000
45,000,001 a 45,200,000 17.30 7,804,000
45,200,001 a 45,400,000 17.36 7,862,000
45,400,001 a 45,600,000 17.41 7,920,000
45,600,001 a 45,800,000 17.46 7,978,000
45,800,001 a 46,000,000 17.51 8,036,000
46,000,001 a 46,200,000 17.56 8,094,000
46,200,001 a 46,400,000 17.61 8,152,000
46,400,001 a 46,600,000 17.66 8,210,000
46,600,001 a 46,800,000 17.70 8,268,000
46,800,001 a 47,000,000 17.75 8,326,000
47,000,001 a 47,200,000 17.80 8,384,000
47,200,001 a 47,400,000 17.85 8,442,000
47,400,001 a 47,600,000 17.89 8,500,000
47,600,001 a 47,800,000 17.94 8,558,000
47,800,001 a 48,000,000 17.99 8,616,000
48,000,001 a 48,200,000 18.03 8,674,000
48,200,001 a 48,400,000 18.08 8,732,000
48,400,001 a 48,600,000 18.12 8,790,000
48,600,001 a 48,800,000 18.17 8,848,000
48,800,001 a 49,000,000 18.21 8,906,000
49,000,001 a 49,200,000 18.26 8,964,000
49,200,001 a 49,400,000 18.30 9,022,000
49,400,001 a 49,600,000 18.34 9,080,000
49,600,001 a 49,800,000 18.39 9,138,000
49,800,001 a 50,000,000 18.43 9,196,000
50,000,001 a 50,200,000 18.47 9,254,000
50,200,001 a 50,400,000 18.51 9,312,000
50,400,001 a 50,600,000 18.55 9,370,000
50,600,001 a 50,800,000 18.60 9,428,000
50,800,001 a 51,000,000 18.64 9,486,000
51,000,001 a 51,200,000 18.68 9,544,000
51,200,001 a 51,400,000 18.72 9,602,000
51,400,001 a 51,600,000 18.76 9,660,000
51,600,001 a 51,800,000 18.80 9,718,000
51,800,001 a 52,000,000 18.84 9,776,000
52,000,001 a 52,200,000 18.88 9,834,000
52,200,001 a 52,400,000 18.91 9,892,000
52,400,001 a 52,600,000 18.95 9,950,000
52,600,001 a 52,800,000 18.99 10,008,000
52,800,001 a 53,000,000 19.03 10,066,000
53,000,001 a 53,200,000 19.07 10,124,000
53,200,001 a 53,400,000 19.10 10,182,000
53,400,001 a 53,600,000 19.14 10,240,000
53,600,001 a 53,800,000 19.18 10,298,000
53,800,001 a 54,000,000 19.21 10,356,000
54,000,001 a 54,200,000 19.25 10,414,000
54,200,001 a 54,400,000 19.29 10,472,000
54,400,001 a 54,600,000 19.32 10,530,000
54,600,001 a 54,800,000 19.36 10,588,000
54,800,001 a 55,000,000 19.39 10,646,000
55,000,001 a 55,200,000 19.43 10,704,000
55,200,001 a 55,400,000 19.46 10,762,000
55,400,001 a 55,600,000 19.50 10,820,000
55,600,001 a 55,800,000 19.53 10,878,000
55,800,001 a 56,000,000 19.56 10,936,000
56,000,001 a 56,200,000 19.60 10,994,000
56,200,001 a 56,400,000 19.63 11,052,000
56,400,001 a 56,600,000 19.66 11,110,000
56,600,001 a 56,800,000 19.70 11,168,000
56,800,001 a 57,000,000 19.73 11,226,000
57,000,001 a 57,200,000 19.76 11,284,000
57,200,001 a 57,400,000 19.79 11,342,000
57,400,001 a 57,600,000 19.83 11,400,000
57,600,001 a 57,800,000 19.86 11,458,000
57,800,001 a 58,000,000 19.89 11,516,000
58,000,001 a 58,200,000 19.92 11,574,000
58,200,001 a 58,400,000 19.95 11,632,000
58,400,001 a 58,600,000 19.98 11,690,000
58,600,001 a 58,800,000 20.01 11,748,000
58,800,001 a 59,000,000 20.04 11,806,000
59,000,001 a 59,200,000 20.07 11,864,000
59,200,001 a 59,400,000 20.10 11,922,000
59,400,001 a 59,600,000 20.13 11,980,000
59,600,001 a 59,800,000 20.16 12,038,000
59,800,001 a 60,000,000 20.19 12,096,000
60,000,001 a 60,200,000 20.22 12,154,000
60,200,001 a 60,400,000 20.25 12,212,000
60,400,001 a 60,600,000 20.28 12,270,000
60,600,001 a 60,800,000 20.31 12,328,000
60,800,001 a 61,000,000 20.34 12,386,000
61,000,001 a 61,200,000 20.37 12,444,000
61,200,001 a 61,400,000 20.39 12,502,000
61,400,001 a 61,600,000 20.42 12,560,000
61,600,001 a 61,800,000 20.45 12,618,000
61,800,001 a 62,000,000 20.48 12,676,000
62,000,001 a 62,200,000 20.51 12,734,000
62,200,001 a 62,400,000 20.53 12,792,000
62,400,001 a 62,600,000 20.56 12,850,000
62,600,001 a 62,800,000 20.59 12,908,000
62,800,001 a 63,000,000 20.61 12,966,000
63,000,001 a 63,200,000 20.66 13,036,000
63,200,001 a 63,400,000 20.70 13,106,000
63,400,001 a 63,600,000 20.75 13,176,000
63,600,001 a 63,800,000 20.79 13,246,000
63,800,001 a 64,000,000 20.84 13,316,000
64,000,001 a 64,200,000 20.88 13,386,000
64,200,001 a 64,400,000 20.93 13,456,000
64,400,001 a 64,600,000 20.97 13,526,000
64,600,001 a 64,800,000 21.01 13,596,000
64,800,001 a 65,000,000 21.06 13,666,000
65,000,001 a 65,200,000 21.10 13,736,000
65,200,001 a 65,400,000 21.14 13,806,000
65,400,001 a 65,600,000 21.18 13,876,000
65,600,001 a 65,800,000 21.23 13,946,000
65,800,001 a 66,000,000 21.27 14,016,000
66,000,001 a 66,200,000 21.31 14,086,000
66,200,001 a 66,400,000 21.35 14,156,000
66,400,001 a 66,600,000 21.39 14,226,000
66,600,001 a 66,800,000 21.43 14,296,000
66,800,001 a 67,000,000 21.47 14,366,000
67,000,001 a 67,200,000 21.51 14,436,000
67,200,001 a 67,400,000 21.55 14,506,000
67,400,001 a 67,600,000 21.59 14,576,000
67,600,001 a 67,800,000 21.63 14,646,000
67,800,001 a 68,000,000 21.67 14,716,000
68,000,001 a 68,200,000 21.71 14,786,000
68,200,001 a 68,400,000 21.75 14,856,000
68,400,001 a 68,600,000 21.79 14,926,000
68,600,001 a 68,800,000 21.83 14,996,000
68,800,001 a 69,000,000 21.87 15,066,000
69,000,001 a 69,200,000 21.90 15,136,000
69,200,001 a 69,400,000 21.94 15,206,000
69,400,001 a 69,600,000 21.98 15,276,000
69,600,001 a 69,800,000 22.02 15,346,000
69,800,001 a 70,000,000 22.05 15,416,000
70,000,001 a 70,200,000 22.09 15,486,000
70,200,001 a 70,400,000 22.13 15,556,000
70,400,001 a 70,600,000 22.16 15,626,000
70,600,001 a 70,800,000 22.20 15,696,000
70,800,001 a 71,000,000 22.24 15,766,000
71,000,001 a 71,200,000 22.27 15,836,000
71,200,001 a 71,400,000 22.31 15,906,000
71,400,001 a 71,600,000 22.34 15,976,000
71,600,001 a 71,800,000 22.38 16,046,000
71,800,001 a 72,000,000 22.41 16,116,000
72,000,001 a 72,200,000 22.45 16,186,000
72,200,001 a 72,400,000 22.48 16,256,000
72,400,001 a 72,600,000 22.52 16,326,000
72,600,001 a 72,800,000 22.55 16,396,000
72,800,001 a 73,000,000 22.59 16,466,000
73,000,001 a 73,200,000 22.62 16,536,000
73,200,001 a 73,400,000 22.65 16,606,000
73,400,001 a 73,600,000 22.69 16,676,000
73,600,001 a 73,800,000 22.72 16,746,000
73,800,001 a 74,000,000 22.76 16,816,000
74,000,001 a 74,200,000 22.79 16,886,000
74,200,001 a 74,400,000 22.82 16,956,000
74,400,001 a 74,600,000 22.85 17,026,000
74,600,001 a 74,800,000 22.89 17,096,000
74,800,001 a 75,000,000 22.92 17,166,000
75,000,001 En adelante 17,166,000
más el 35% del exceso sobre más el 35% del exceso sobre 75,000,000

En el último intervalo de la Tabla, el impuesto será el que figure frente a dicho intervalo más el 35% de la renta gravable que exceda de $75.000.000.

PARA EL AÑO GRAVABLE DE 2000

IMPUESTO SOBRE LA RENTA Y COMPLEMENTARIOS

La consulta de este documento no sustituye la lectura del Diario Oficial correspondiente. No nos responsabilizamos de posibles incorrecciones producidas en la transcripción del original a este formato.

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Textos normativos oficiales del Estado colombiano, reproducibles conforme al art. 41 de la Ley 23 de 1982, con la obligación de conformarse con la edición oficial. Los campos editoriales que acompañan a cada norma (vigencia, subtipo, sector, materia) y el historial de reformas provienen de la anotación de SUIN-Juriscol (Ministerio de Justicia y del Derecho); Legalize no reclama derechos sobre ellos, ni reproduce el formato, el diseño ni la marca del portal. La licencia MIT cubre el código del pipeline, nunca el contenido normativo.