Artículo: 0001 (DECRETO 3257 DE 2002)

Texto

ARTICULO 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:

I. TABLA DEL IMPUESTO SOBRE LA RENTA Y COMPLEMENTARIOS PARA EL AÑO GRAVABLE 2003 ARTICULO 241 DEL ESTATUTO TRIBUTARIO

Intervalos de Renta Gravable o de Ganancia Ocasional			Tarifa del Promedio del 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
41,500,001	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		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.

II. OTROS VALORES ABSOLUTOS REAJUSTADOS PARA EL AÑO GRAVABLE DE 2003

Concordancias Legales

DECRETO 3019 DE 1989 ART. 6

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 588

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 592

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 593

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 594-1

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 596

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 599

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 602

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 606

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 639

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 641

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 642

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 650-2.

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 651

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 652

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 655

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 658

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 659-1.

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 660

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 668

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 674

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 675

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 676

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 814

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 820

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 844

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 862

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 55

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 0126-1

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 0127-1

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 188

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 191

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 206

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 241

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 0307.

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 0308

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 0341.

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 368-2

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 387

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 401-1

ESTATUTO TRIBUTARIO DECRETO 0624 DE 1989 ART. 404-1

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 0476.

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 0499.

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 499-1

ESTATUTO TRIBUTARIO DECRETO 624 DE 1989 ART. 508-2

DECRETO 0353 DE 1984 ART. 11

DECRETO 0890 DE 1997 ART. 3

DECRETO 2715 DE 1983 ART. 1

DECRETO 2775 DE 1983 ART. 2

DECRETO 2775 DE 1983 ART. 6

DECRETO 1512 DE 1985 ART. 5

DECRETO 0198 DE 1988 ART. 3

DECRETO 1189 DE 1988 ART. 13

DECRETO 2595 DE 1993 ART. 1

DECRETO 1479 DE 1996 ART. 1

DECRETO 260 DE 2001 ART. 1

DECRETO 0782 DE 1996 ART. 1

LEY 633 DE 2000 ART. 58

Documentos que Afecta

Documentos que lo afectan

Concordancias Jurisprudenciales

Descriptores

VALORES ABSOLUTOS