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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 2003 y se dictan otras disposiciones

Rango Decreto
Publicación 2002-12-30
Estado Vigente
Departamento MINISTERIO DE HACIENDA Y CREDITO PUBLICO
Fuente SUIN-Juriscol
artículos 11
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, 550, 868 y 869 del Estatuto Tributario, y

CONSIDERANDO

Que de acuerdo con los artículos 550, 868 y 869 del Estatuto Tributario, los valores absolutos expresados en moneda nacional en la 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 1°. 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 2003, serán los siguientes:

Intervalos de renta o ganancia Ocacional Intervalos de renta o ganancia Ocacional Intervalos de renta o ganancia Ocacional Tarifa del promedio de intervalo % Impuesto $
1 a 19,700,000 0.00 0
19,700,001 a 19,900,000 0.10 20,000
19,900,001 a 20,100,000 0.30 60,000
20,100,001 a 20,300,000 0.50 100,000
20,300,001 a 20,500,000 0.69 140,000
20,500,001 a 20,700,000 0.87 180,000
20,700,001 a 20,900,000 1.06 220,000
20,900,001 a 21,100,000 1.24 260,000
21,100,001 a 21,300,000 1.42 300,000
21,300,001 a 21,500,000 1.59 340,000
21,500,001 a 21,700,000 1.76 380,000
21,700,001 a 21,900,000 1.93 420,000
21,900,001 a 22,100,000 2.09 460,000
22,100,001 a 22,300,000 2.25 500,000
22,300,001 a 22,500,000 2.41 540,000
22,500,001 a 22,700,000 2.57 580,000
22,700,001 a 22,900,000 2.72 620,000
22,900,001 a 23,100,000 2.87 660,000
23,100,001 a 23,300,000 3.02 700,000
23,300,001 a 23,500,000 3.16 740,000
23,500,001 a 23,700,000 3.31 780,000
23,700,001 a 23,900,000 3.45 820,000
23,900,001 a 24,100,000 3.58 860,000
24,100,001 a 24,300,000 3.72 900,000
24,300,001 a 24,500,000 3.85 940,000
24,500,001 a 24,700,000 3.98 980,000
24,700,001 a 24,900,000 4.11 1,020,000
24,900,001 a 25,100,000 4.24 1,060,000
25,100,001 a 25,300,000 4.37 1,100,000
25,300,001 a 25,500,000 4.49 1,140,000
25,500,001 a 25,700,000 4.61 1,180,000
25,700,001 a 25,900,000 4.73 1,220,000
25,900,001 a 26,100,000 4.85 1,260,000
26,100,001 a 26,300,000 4.96 1,300,000
26,300,001 a 26,500,000 5.08 1,340,000
26,500,001 a 26,700,000 5.19 1,380,000
26,700,001 a 26,900,000 5.30 1,420,000
26,900,001 a 27,100,000 5.41 1,460,000
27,100,001 a 27,300,000 5.51 1,500,000
27,300,001 a 27,500,000 5.62 1,540,000
27,500,001 a 27,700,000 5.72 1,580,000
27,700,001 a 27,900,000 5.83 1,620,000
27,900,001 a 28,100,000 5.93 1,660,000
28,100,001 a 28,300,000 6.03 1,700,000
28,300,001 a 28,500,000 6.13 1,740,000
28,500,001 a 28,700,000 6.22 1,780,000
28,700,001 a 28,900,000 6.32 1,820,000
28,900,001 a 29,100,000 6.41 1,860,000
29,100,001 a 29,300,000 6.51 1,900,000
29,300,001 a 29,500,000 6.60 1,940,000
29,500,001 a 29,700,000 6.75 1,998,000
29,700,001 a 29,900,000 6.90 2,056,000
29,900,001 a 30,100,000 7.05 2,114,000
30,100,001 a 30,300,000 7.19 2,172,000
30,300,001 a 30,500,000 7.34 2,230,000
30,500,001 a 30,700,000 7.48 2,288,000
30,700,001 a 30,900,000 7.62 2,346,000
30,900,001 a 31,100,000 7.75 2,404,000
31,100,001 a 31,300,000 7.89 2,462,000
31,300,001 a 31,500,000 8.03 2,520,000
31,500,001 a 31,700,000 8.16 2,578,000
31,700,001 a 31,900,000 8.29 2,636,000
31,900,001 a 32,100,000 8.42 2,694,000
32,100,001 a 32,300,000 8.55 2,752,000
32,300,001 a 32,500,000 8.67 2,810,000
32,500,001 a 32,700,000 8.80 2,868,000
32,700,001 a 32,900,000 8.92 2,926,000
32,900,001 a 33,100,000 9.04 2,984,000
33,100,001 a 33,300,000 9.16 3,042,000
33,300,001 a 33,500,000 9.28 3,100,000
33,500,001 a 33,700,000 9.40 3,158,000
33,700,001 a 33,900,000 9.51 3,216,000
33,900,001 a 34,100,000 9.63 3,274,000
34,100,001 a 34,300,000 9.74 3,332,000
34,300,001 a 34,500,000 9.85 3,390,000
34,500,001 a 34,700,000 9.97 3,448,000
34,700,001 a 34,900,000 10.07 3,506,000
34,900,001 a 35,100,000 10.18 3,564,000
35,100,001 a 35,300,000 10.29 3,622,000
35,300,001 a 35,500,000 10.40 3,680,000
35,500,001 a 35,700,000 10.50 3,738,000
35,700,001 a 35,900,000 10.60 3,796,000
35,900,001 a 36,100,000 10. 71 3,854,000
36,100,001 a 36,300,000 10.81 3,912,000
36,300,001 a 36,500,000 10.91 3,970,000
36,500,001 a 36,700,000 11.01 4,028,000
36,700,001 a 36,900,000 11.10 4,086,000
36,900,001 a 37,100,000 11.20 4,144,000
37,100,001 a 37,300,000 11.30 4,202,000
37,300,001 a 37,500,000 11.39 4,260,000
37,500,001 a 37,700,000 11.48 4,318,000
37,700,001 a 37,900,000 11.58 4,376,000
37,900,001 a 38,100,000 11.67 4,434,000
38,100,001 a 38,300,000 11.76 4,492,000
38,300,001 a 38,500,000 11.85 4,550,000
38,500,001 a 38,700,000 11.94 4,608,000
38,700,001 a 38,900,000 12.03 4,666,000
38,900,001 a 39,100,000 12.11 4,724,000
39,100,001 a 39,300,000 12.20 4,782,000
39,300,001 a 39,500,000 12.28 4,840,000
39,500,001 a 39,700,000 12.37 4,898,000
39,700,001 a 39,900,000 12.45 4,956,000
39,900,001 a 40,100,000 12.54 5,014,000
40,100,001 a 40,300,000 12.62 5,072,000
40,300,001 a 40,500,000 12.70 5,130,000
40,500,001 a 40,700,000 12.78 5,188,000
40,700,001 a 40,900,000 12.86 5,246,000
40,900,001 a 41,100,000 12.94 5,304,000
41,100,001 a 41,300,000 13.01 5,362,000
41,300,001 a 41,500,000 13.09 5,420,000
4 1,500,001 a 41,700,000 13.17 5,478,000
41,700,001 a 41,900,000 13.24 5,536,000
41,900,001 a 42,100,000 13.32 5,594,000
42,100,001 a 42,300,000 13.39 5,652,000
42,300,001 a 42,500,000 13.47 5,710,000
42,500,001 a 42,700,000 13.54 5,768,000
42,700,001 a 42,900,000 13.61 5,826,000
42,900,001 a 43,100,000 13.68 5,884,000
43,100,001 a 43,300,000 13.75 5,942,000
43,300,001 a 43,500,000 13.82 6,000,000
43,500,001 a 43,700,000 13.89 6,058,000
43,700,001 a 43,900,000 13.96 6,116,000
43,900,001 a 44,100,000 14.03 6,174,000
44,100,001 a 44,300,000 14.10 6,232,000
44,300,001 a 44,500,000 14.17 6,290,000
44,500,001 a 44,700,000 14.23 6,348,000
44,700,001 a 44,900,000 14.30 6,406,000
44,900,001 a 45,100,000 14.36 6,464,000
45,100,001 a 45,300,000 14.43 6,522,000
45,300,001 a 45,500,000 14.49 6,580,000
45,500,001 a 45,700,000 14.56 6,638,000
45,700,001 a 45,900,000 14.62 6,696,000
45,900,001 a 46,100,000 14.68 6,754,000
46,100,001 a 46,300,000 14.74 6,812,000
46,300,001 a 46,500,000 14.81 6,870,000
46,500,001 a 46,700,000 14.87 6,928,000
46,700,001 a 46,900,000 14.93 6,986,000
46,900,001 a 47,100,000 14.99 7,044,000
47,100,001 a 47,300,000 15.05 7,102,000
47,300,001 a 47,500,000 15.11 7,160,000
47,500,001 a 47,700,000 15.16 7,218,000
47,700,001 a 47,900,000 15.22 7,276,000
47,900,001 a 48,100,000 15.28 7,334,000
48,100,001 a 48,300,000 15.34 7,392,000
48,300,001 a 48,500,000 15.39 7,450,000
48,500,001 a 48,700,000 15.45 7,508,000
48,700,001 a 48,900,000 15.50 7,566,000
48,900,001 a 49,100,000 15.56 7,624,000
49,100,001 a 49,300,000 15.61 7,682,000
49,300,001 a 49,500,000 15.67 7,740,000
49,500,001 a 49,700,000 15.72 7,798,000
49,700,001 a 49,900,000 15.78 7,856,000
49,900,001 a 50,100,000 15.83 7,914,000
50,100,001 a 50,300,000 15.88 7,972,000
50,300,001 a 50,500,000 15.93 8,030,000
50,500,001 a 50,700,000 15.98 8,088,000
50,700,001 a 50,900,000 16.04 8,146,000
50,900,001 a 51,100,000 16.09 8,204,000
51,100,001 a 51,300,000 16.14 8,262,000
51,300,001 a 51,500,000 16.19 8,320,000
51,500,001 a 51,700,000 16.24 8,378,000
51,700,001 a 51,900,000 16.29 8,436,000
51,900,001 a 52,100,000 16.33 8,494,000
52,100,001 a 52,300,000 16.38 8,552,000
52,300,001 a 52,500,000 16.43 8,610,000
52,500,001 a 52,700,000 16.48 8,668,000
52,700,001 a 52,900,000 16.53 8,726,000
52,900,001 a 53,100,000 16.57 8,784,000
53,100,001 a 53,300,000 16.62 8,842,000
53,300,001 a 53,500,000 16.67 8,900,000
53,500,001 a 53,700,000 16.71 8,958,000
53,700,001 a 53,900,000 16.76 9,016,000
53,900,001 a 54,100,000 16.80 9,074,000
54,100,001 a 54,300,000 16.85 9,132,000
54,300,001 a 54,500,000 16.89 9,190,000
54,500,001 a 54,700,000 16.94 9,248,000
54,700,001 a 54,900,000 16.98 9,306,000
54,900,001 a 55,100,000 17.03 9,364,000
55,100,001 a 55,300,000 17.07 9,422,000
55,300,001 a 55,500,000 17.11 9,480,000
55,500,001 a 55,700,000 17.15 9,538,000
55,700,001 a 55,900,000 17.20 9,596,000
55,900,001 a 56,100,000 17.24 9,654,000
56,100,001 a 56,300,000 17.28 9,712,000
56,300,001 a 56,500,000 17.32 9,770,000
56,500,001 a 56,700,000 17.36 9,828,000
56,700,001 a 56,900,000 17.40 9,886,000
56,900,001 a 57,100,000 17.45 9,944,000
57,100,001 a 57,300,000 17.49 10,002,000
57,300,001 a 57,500,000 17.53 10,060,000
57,500,001 a 57,700,000 17.57 10,118,000
57,700,001 a 57,900,000 17.61 10,176,000
57,900,001 a 58,100,000 17.64 10,234,000
58,100,001 a 58,300,000 17.68 10,292,000
58,300,001 a 58,500,000 17.72 10,350,000
58,500,001 a 58,700,000 17.76 10,408,000
58,700,001 a 58,900,000 17.80 10,466,000
58,900,001 a 59,100,000 17.84 10,524,000
59,100,001 a 59,300,000 17.88 10,582,000
59,300,001 a 59,500,000 17.91 10,640,000
59,500,001 a 59,700,000 17.95 10,698,000
59,700,001 a 59,900,000 17.99 10,756,000
59,900,001 a 60,100,000 18.02 10,814,000
60,100,001 a 60,300,000 18.06 10,872,000
60,300,001 a 60,500,000 18.10 10,930,000
60,500,001 a 60,700,000 18.13 10,988,000
60,700,001 a 60,900,000 18.17 11,046,000
60,900,001 a 61,100,000 18.20 11,104,000
61,100,001 a 61,300,000 18.24 11,162,000
61,300,001 a 61,500,000 18.27 11,220,000
61,500,001 a 61,700,000 18.31 11,278,000
61,700,001 a 61,900,000 18.34 11,336,000
61,900,001 a 62,100,000 18.38 11,394,000
62,100,001 a 62,300,000 18.41 11,452,000
62,300,001 a 62,500,000 18.45 11,510,000
62,500,001 a 62,700,000 18.48 11,568,000
62,700,001 a 62,900,000 18.51 11,626,000
62,900,001 a 63,100,000 18.55 11,684,000
63,100,001 a 63,300,000 18.58 11,742,000
63,300,001 a 63,500,000 18.61 11,800,000
63,500,001 a 63,700,000 18.64 11,858,000
63,700,001 a 63,900,000 18.68 11,916,000
63,900,001 a 64,100,000 18.71 11,974,000
64,100,001 a 64,300,000 18.74 12,032,000
64,300,001 a 64,500,000 18.77 12,090,000
64,500,001 a 64,700,000 18.80 12,148,000
64,700,001 a 64,900,000 18.84 12,206,000
64,900,001 a 65,100,000 18.87 12,264,000
65,100,001 a 65,300,000 18.90 12,322,000
65,300,001 a 65,500,000 18.93 12,380,000
65,500,001 a 65,700,000 18.96 12,438,000
65,700,001 a 65,900,000 18.99 12,496,000
65,900,001 a 66,100,000 19.02 12,554,000
66,100,001 a 66,300,000 19.05 12,612,000
66,300,001 a 66,500,000 19.08 12,670,000
66,500,001 a 66,700,000 19.11 12,728,000
66,700,001 a 66,900,000 19.14 12,786,000
66,900,001 a 67,100,000 19.17 12,844,000
67,100,001 a 67,300,000 19.20 12,902,000
67,300,001 a 67,500,000 19.23 12,960,000
67,500,001 a 67,700,000 19.26 13,018,000
67,700,001 a 67,900,000 19.29 13,076,000
67,900,001 a 68,100,000 19.31 13,134,000
68,100,001 a 68,300,000 19.34 13,192,000
68,300,001 a 68,500,000 19.37 13,250,000
68,500,001 a 68,700,000 19.40 13,308,000
68,700,001 a 68,900, 000 19.43 13,366,000
68,900,001 a 69,100,000 19.46 13,424,000
69,100,001 a 69,300,000 19.48 13,482,000
69,300,001 a 69,500,000 19.51 13,540,000
69,500,001 a 69,700,000 19.54 13,598,000
69,700,001 a 69,900,000 19.56 13,656,000
69,900,001 a 70,100,000 19.59 13,714,000
70,100,001 a 70,300,000 19.62 13,772,000
70,300,001 a 70,500,000 19.64 13,830,000
70,500,001 a 70,700,000 19.67 13,888,000
70,700,001 a 70,900,000 19.70 13,946,000
70,900,001 a 71,100,000 19.72 14,004,000
71,100,001 a 71,300,000 19.75 14,062,000
71,300,001 a 71,500,000 19.78 14,120,000
71,500,001 a 71,700,000 19.80 14,178,000
71,700,001 a 71,900,000 19.83 14,236,000
71,900,001 a 72,100,000 19.85 14,294,000
72,100,001 a 72,300,000 19.88 14,352,000
72,300,001 a 72,500,000 19.90 14,410,000
72,500,001 a 72,700,000 19.93 14,468,000
72,700,001 a 72,900,000 19.95 14,526,000
72,900,001 a 73,100,000 19.98 14,584,000
73,100,001 a 73,300,000 20.00 14,642,000
73,300,001 a 73,500,000 20.03 14,700,000
73,500,001 a 73,700,000 20.05 14,758,000
73,700,001 a 73,900,000 20.08 14,816,000
73,900,001 a 74,100,000 20.10 14,874,000
74,100,001 a 74,300,000 20.12 14,932,000
74,300,001 a 74,500,000 20.15 14,990,000
74,500,001 a 74,700,000 20.17 15,048,000
74,700,001 a 74,900,000 20.20 15,106,000
74,900,001 a 75,100,000 20.22 15,164,000
75,100,001 a 75,300,000 20.24 15,222,000
75,300,001 a 75,500,000 20.27 15,280,000
75,500,001 a 75,700,000 20.29 15,338,000
75,700,001 a 75,900,000 20.31 15,396,000
75,900,001 a 76,100,000 20.33 15,454,000
76,100,001 a 76,300,000 20.36 15,512,000
76,300,001 a 76,500,000 20.38 15,570,000
76,500,001 a 76,700,000 20.40 15,628,000
76,700,001 a 76,900,000 20.42 15,686,000
76,900,001 a 77,100,000 20.45 15,744,000
77,100,001 a 77,300,000 20.47 15,802,000
77,300,001 a 77,500,000 20.49 15,860,000
77,500,001 a 77,700,000 20.51 15,918,000
77,700,001 a 77,900,000 20.53 15,976,000
77,900,001 a 78,100,000 20.56 16,034,000
78,100,001 a 78,300,000 20.58 16,092,000
78,300,001 a 78,500,000 20.60 16,150,000
78,500,001 a 78,700,000 20.62 16,208,000
78,700,001 a 78,900,000 20.66 16,278,000
78,900,001 a 79,100,000 20.69 16,348,000
79,100,001 a 79,300,000 20.73 16,418,000
79,300,001 a 79,500,000 20.77 16,488,000
79,500,001 a 79,700,000 20.80 16,558,000
79,700,001 a 79,900,000 20.84 16,628,000
79,900,001 a 80,100,000 20.87 16,698,000
80,100,001 a 80,300,000 20.91 16,768,000
80,300,001 a 80,500,000 20.94 16,838,000
80,500,001 a 80,700,000 20.98 16,908,000
80,700,001 a 80,900,000 21.01 16,978,000
80,900,001 a 81,100,000 21.05 17,048,000
81,100,001 a 81,300,000 21.08 17,118,000
81,300,001 a 81,500,000 21.12 17,188,000
81,500,001 a 81,700,000 21.15 17,258,000
81,700,001 a 81,900,000 21.18 17,328,000
81,900,001 a 82,100,000 21.22 17,398,000
82,100,001 a 82,300,000 21.25 17,468,000
82,300,001 a 82,500,000 21.28 17,538,000
82,500,001 a 82,700,000 21.32 17,608,000
82,700,001 a 82,900,000 21.35 17,678,000
82,900,001 a 83,100,000 21.38 17,748,000
83,100,001 a 83,300,000 21.42 17,818,000
83,300,001 a 83,500,000 21.45 17,888,000
83,500,001 a 83,700,000 21.48 17,958,000
83,700,001 a 83,900,000 21.51 18,028,000
83,900,001 a 84,100,000 21.55 18,098,000
84,100,001 a 84,300,000 21.58 18,168,000
84,300,001 en adelante 18,168,000
más el 35% del exceso sobre más el 35% del exceso sobre más el 35% del exceso sobre más el 35% del exceso sobre 84,300,000

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 $ 84.300.000.

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.

Este texto se publica bajo las condiciones de reutilización propias de SUIN-Juriscol, no bajo una licencia de Legalize ni de dominio público. SUIN-Juriscol
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