{"id":76071,"date":"2021-10-27T14:33:30","date_gmt":"2021-10-27T14:33:30","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/10\/27\/renta-presuntiva\/"},"modified":"2021-10-27T14:33:30","modified_gmt":"2021-10-27T14:33:30","slug":"renta-presuntiva","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/10\/27\/renta-presuntiva\/","title":{"rendered":"RENTA PRESUNTIVA"},"content":{"rendered":"\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Alcance.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-992-01.html\">C-992\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Aplicaci\u00f3n de presunciones legales.\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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Base y porcentaje.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2007\/C-809-07.html\">C-809\/07<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Bases y porcentajes.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1997\/C-238-97.html\">C-238\/97<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-1271-00.html\">C-1271\/00<\/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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Determinaci\u00f3n de la base gravable.\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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Determinaci\u00f3n legislativa.\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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Exclusi\u00f3n sociedades en concordato.\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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Exclusiones y exenciones determinadas por el legislador.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-992-01.html\">C-992\/01<\/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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Exclusiones.\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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Hecho gravado.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-564-96.html\">C-564\/96<\/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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Inclusiones y exclusiones.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-992-01.html\">C-992\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Naturaleza.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-564-96.html\">C-564\/96<\/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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-No grava bienes inmuebles.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-564-96.html\">C-564\/96<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Nueva disposici\u00f3n legal.\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><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Soporte ius filos\u00f3fico.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1997\/C-238-97.html\">C-238\/97<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; 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\">  RENTA PRESUNTIVA-Violaci\u00f3n de preceptos constitucionales.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1999\/C-327-99.html\">C-327\/99<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>RENTA PRESUNTIVA-Alcance.\u00a0C-992\/01 RENTA PRESUNTIVA-Aplicaci\u00f3n de presunciones legales.\u00a0C-625\/03 RENTA PRESUNTIVA-Base y porcentaje.\u00a0C-809\/07 RENTA PRESUNTIVA-Bases y porcentajes.\u00a0C-238\/97,\u00a0C-1271\/00,\u00a0C-625\/03 RENTA PRESUNTIVA-Determinaci\u00f3n de la base gravable.\u00a0C-625\/03 RENTA PRESUNTIVA-Determinaci\u00f3n legislativa.\u00a0C-625\/03 RENTA PRESUNTIVA-Exclusi\u00f3n sociedades en concordato.\u00a0C-625\/03 RENTA PRESUNTIVA-Exclusiones y exenciones determinadas por el legislador.\u00a0C-992\/01,\u00a0C-625\/03 RENTA PRESUNTIVA-Exclusiones.\u00a0C-625\/03 RENTA PRESUNTIVA-Hecho gravado.\u00a0C-564\/96,\u00a0C-625\/03 RENTA PRESUNTIVA-Inclusiones y exclusiones.\u00a0C-992\/01 RENTA PRESUNTIVA-Naturaleza.\u00a0C-564\/96,\u00a0C-625\/03 RENTA PRESUNTIVA-No grava bienes inmuebles.\u00a0C-564\/96 RENTA PRESUNTIVA-Nueva [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-76071","post","type-post","status-publish","format-standard","hentry","category-r"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/76071","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=76071"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/76071\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/media?parent=76071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/categories?post=76071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/tags?post=76071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}