{"id":61917,"date":"2021-09-13T17:51:26","date_gmt":"2021-09-13T17:51:26","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/09\/13\/impuesto-sobre-la-renta\/"},"modified":"2025-07-23T12:55:51","modified_gmt":"2025-07-23T17:55:51","slug":"impuesto-sobre-la-renta","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/09\/13\/impuesto-sobre-la-renta\/","title":{"rendered":"IMPUESTO SOBRE LA RENTA"},"content":{"rendered":"\n<p><br><strong>IMPUESTO SOBRE LA RENTA<\/strong>\u00a0&#8211; Naturaleza, Tasa m\u00ednima de tributaci\u00f3n (TMT) para personas jur\u00eddicas, Caracter\u00edsticas &#8211;\u00a0<a href=\"https:\/\/dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2024\/INDICE_TEMATICO\/C-219-24.htm\">C-219-24<\/a>,\u00a0<a href=\"https:\/\/dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2024\/INDICE_TEMATICO\/C-488-24.htm\">C-488-24<\/a>,\u00a0<a href=\"https:\/\/dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2024\/INDICE_TEMATICO\/C-205-24.htm\">C-205-24<\/a>,\u00a0<a href=\"https:\/\/dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2024\/INDICE_TEMATICO\/C-219-24.htm\">C-219-24<\/a>,\u00a0<a href=\"https:\/\/dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2024\/INDICE_TEMATICO\/C-488-24.htm\">C-488-24<\/a>,\u00a0<a href=\"https:\/\/dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2024\/INDICE_TEMATICO\/C-488-24.htm\">C-488-24<\/a><\/p>\n\n\n<p>  IMPUESTO SOBRE LA RENTA-Caracter\u00edsticas &#8211;\u00a0<a style=\"font-family: Calibri, sans-serif; font-size: 12px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2019\/C-265-19.html\">C-265-19<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1993\/C-115-93.html\">C-115\/93<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-587-95.html\">C-587\/95<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Base de los sistemas tributarios.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-250-03.html\">C-250\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Caracter\u00edsticas.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-1003-04.html\">C-1003\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Compensaci\u00f3n de p\u00e9rdidas fiscales.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-1376-00.html\">C-1376\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Constataci\u00f3n del cumplimiento de requisitos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-733-03.html\">C-733\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Deducci\u00f3n de p\u00e9rdidas de sociedades.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-1376-00.html\">C-1376\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Deducci\u00f3n del IVA pagado por adquisici\u00f3n o  nacionalizaci\u00f3n de activos fijos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-926-00.html\">C-926\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Deducci\u00f3n o descuento del IVA pagado en adquisici\u00f3n de  activos fijos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1215-01.html\">C-1215\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Deducci\u00f3n por amortizaci\u00f3n en sector agropecuario.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-1647-00.html\">C-1647\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Deducci\u00f3n por aportes pensionales y de salud.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-711-01.html\">C-711\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Deducci\u00f3n por deudas perdidas o sin valor.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-058-01.html\">C-058\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Deducci\u00f3n por inversiones en activos fijos reales  productivos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-714-09.html\">C-714\/09<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Deducci\u00f3n tributaria por desmonte y desecaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-1647-00.html\">C-1647\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Descuento a contribuyente nacional de lo pagado en el  extranjero.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-485-00.html\">C-485\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Diferencia entre nacionales y extranjeros.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-485-00.html\">C-485\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Discriminaci\u00f3n respecto de quienes menos ganan.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Disminuci\u00f3n en las deducciones.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-1003-04.html\">C-1003\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Distinci\u00f3n entre persona natural y jur\u00eddica.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-1376-00.html\">C-1376\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Doble naturaleza de aportes obligatorios en depuraci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-711-01.html\">C-711\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Elementos esenciales han sido definidos directamente por  el legislador.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-690-03.html\">C-690\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Establecimiento legislativo de distinciones fundadas.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Inadecuada utilizaci\u00f3n de beneficios fiscales  concurrentes.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-806-01.html\">C-806\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Limitaci\u00f3n de las deducciones no es contrario a la  Constituci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-1003-04.html\">C-1003\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Liquidaci\u00f3n de sobretasa.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-485-03.html\">C-485\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Medici\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-No recae directamente sobre la propiedad ra\u00edz.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-876-02.html\">C-876\/02<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-990-04.html\">C-990\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-No se debe confundir la base gravable con los conceptos  de patrimonio y de componentes inmobiliarios.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-876-02.html\">C-876\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Procedimiento para establecer renta l\u00edquida gravable.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-153-03.html\">C-153\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-625-03.html\">C-625\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-733-03.html\">C-733\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Propiedad de la Naci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-776-03.html\">C-776\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Recae sobre los ingresos generadores por los sujetos  destinatarios del mismo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-250-03.html\">C-250\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Reducci\u00f3n sustancial.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-261-02.html\">C-261\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-R\u00e9gimen de transici\u00f3n en deducci\u00f3n o descuento del IVA  pagado en adquisici\u00f3n de activos fijos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1215-01.html\">C-1215\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Saldos por deducir aplicables en vigencia fiscal  siguiente.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1215-01.html\">C-1215\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  IMPUESTO SOBRE LA RENTA-Utilizaci\u00f3n de beneficios fiscales concurrentes.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-806-01.html\">C-806\/01<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>IMPUESTO SOBRE LA RENTA\u00a0&#8211; Naturaleza, Tasa m\u00ednima de tributaci\u00f3n (TMT) para personas jur\u00eddicas, Caracter\u00edsticas &#8211;\u00a0C-219-24,\u00a0C-488-24,\u00a0C-205-24,\u00a0C-219-24,\u00a0C-488-24,\u00a0C-488-24 IMPUESTO SOBRE LA RENTA-Caracter\u00edsticas &#8211;\u00a0C-265-19 IMPUESTO SOBRE LA RENTA.\u00a0C-115\/93,\u00a0C-587\/95 IMPUESTO SOBRE LA RENTA-Base de los sistemas tributarios.\u00a0C-250\/03 IMPUESTO SOBRE LA RENTA-Caracter\u00edsticas.\u00a0C-1003\/04 IMPUESTO SOBRE LA RENTA-Compensaci\u00f3n de p\u00e9rdidas fiscales.\u00a0C-1376\/00 IMPUESTO SOBRE LA RENTA-Constataci\u00f3n del cumplimiento de requisitos.\u00a0C-733\/03 IMPUESTO SOBRE LA RENTA-Deducci\u00f3n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-61917","post","type-post","status-publish","format-standard","hentry","category-i"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/61917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/comments?post=61917"}],"version-history":[{"count":1,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/61917\/revisions"}],"predecessor-version":[{"id":82995,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/61917\/revisions\/82995"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/media?parent=61917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/categories?post=61917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/tags?post=61917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}