{"id":16558,"date":"2023-07-07T21:29:06","date_gmt":"2023-07-07T21:29:06","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/07\/decreto-2124-de-1983\/"},"modified":"2023-07-07T21:29:06","modified_gmt":"2023-07-07T21:29:06","slug":"decreto-2124-de-1983","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/07\/decreto-2124-de-1983\/","title":{"rendered":"DECRETO 2124 DE 1983"},"content":{"rendered":"\n

DECRETO 2124 DE 1983 <\/p>\n

(Julio 28) \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

por el cual se reglamenta el art\u00edculo 4\u00ba de la ley 9\u00aa de 1983. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Nota: Modificado parcialmente por el Decreto 2579 de 1983. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

El Presidente de la Rep\u00fablica de Colombia, en ejercicio de sus \u00a0atribuciones constitucionales y legales, \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

DECRETA \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Reajuste de los valores absolutos expresados en \u00a0moneda nacional. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Art\u00edculo 1\u00ba. De conformidad con lo establecido en \u00a0el art\u00edculo 4\u00ba de la Ley 9\u00aa de 1983, los \u00a0valores absolutos expresados en moneda nacional en las normas relativas a Ios \u00a0impuestos sobre la renta y complementarios y sobre las ventas se reajustan, \u00a0teniendo en cuenta el incremento porcentual del \u00edndice nacional de precios al \u00a0consumidor para empleados en el per\u00edodo comprendido entre el 10 de julio de 1982 y el 1\u00b0 de julio de \u00a01983, certificado por el Departamento Administrativo Nacional de Estad\u00edstica, \u00a0mediante Oficio n\u00famero 005278 de julio 12 de 1983, que para el a\u00f1o gravable de \u00a01983 es del 19.42%. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Art\u00edculo 2\u00ba. Ver \u00a0modificaci\u00f3n del Decreto 2579 de 1983, \u00a0art\u00edculo 30. Los valores absolutos reajustados conforme con la norma \u00a0anterior, son los siguientes: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

DECRETO 1651 DE 1961: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Valor base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

A\u00f1o base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Valor a\u00f1o gravable 1983 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Sanciones diversas: \u00a0\u00a0<\/p>\n

Art. 134. Por no atender requerimientos \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Multas desde\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

$ 43 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Hasta\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1 000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4.300 \u00a0\u00a0<\/p>\n

Art.137. Sanci\u00f3n a funcionarios p\u00fablicos. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Multas desde\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

43 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Hasta\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4.300 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Ley 34 DE 1973: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

Art. 10. Exenciones \u00a0 \u00a0industria editorial Decreto 1604\/75). \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Inversi\u00f3n exenta\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2.100.000 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Utilidades exentas\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

50.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

210.000 \u00a0\u00a0<\/p>\n

Art. 12. Exenciones \u00a0 \u00a0autores. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Autores nacionales\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

100.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

430.000 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Autores extranjeros\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

50.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

210.000 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Giros o remesas al exterior hasta\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

50.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

210.000 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

DECRETO 2053 DE 1974: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

Art. 9. Divisi\u00f3n \u00a0 \u00a0de rentas de trabajo hasta por la mitad de\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

60.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

260.000 \u00a0\u00a0<\/p>\n

Art. 49. Deducibilidad \u00a0 \u00a0compensaciones por servicios personales. \u00a0\u00a0<\/p>\n

Num. 1. Presidente, Director, Gerente, hasta\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

30.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

130.000 \u00a0\u00a0<\/p>\n

Num. 2. Dem\u00e1s cargos\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

20.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

85.000 \u00a0\u00a0<\/p>\n

Art. 85. Descuentos \u00a0 \u00a0personales y por personas a cargo. \u00a0\u00a0<\/p>\n

Num 1. Por el contribuyente \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4.300 \u00a0\u00a0<\/p>\n

Num. 2. Por el \u00a0 \u00a0Conyuge \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4.300 \u00a0\u00a0<\/p>\n

Num. 3. Por cada persona a cargo \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

500 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2.100 \u00a0\u00a0<\/p>\n

Art 86. Descuento \u00a0 \u00a0personal especial. (Ver art\u00edculo 2\u00ba, Ley 20 de 1979). \u00a0\u00a0<\/p>\n

Art. 95. Requisitos para descuentos por \u00a0 \u00a0donaciones. \u00a0\u00a0<\/p>\n

Num. 3. Manejar en cuenta corriente ingresos y gastos \u00a0 \u00a0mayores de \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4.300 \u00a0\u00a0<\/p>\n

Art. 98. Descuento \u00a0 \u00a0por reforestaci\u00f3n. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Inversiones m\u00e1xima por cada \u00e1rbol \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

13 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

DECRETO N\u00daMERO 2821 DE 1974: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

Art. 2. Entidades \u00a0 \u00a0sin \u00e1nimo de lucro y no contribuyentes. \u00a0\u00a0<\/p>\n

Inc 1. Asociaciones o corporaciones sin \u00e1nimo de \u00a0 \u00a0lucro o instituciones de utilidad com\u00fan o fundaciones de inter\u00e9s p\u00fablico o \u00a0 \u00a0social. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Relacionar donaciones recibidas de una misma \u00a0 \u00a0persona o entidad mayor de\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4.300 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Relacionar pagos efectuados a una misma persona o \u00a0 \u00a0entidad superior \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

10.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

$ 43.000 \u00a0\u00a0<\/p>\n

Inc. 2. Entidades oficiales y no contribuyentes. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Relacionar pagos efectuados superiores a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

10.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

$ 43.000 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

LEY 54 DE 1977: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

Art. 19. Indemnizaci\u00f3n \u00a0 \u00a0por despido injustificado. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Gravable el lucro cesante superior a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

40.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1977 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

130.000 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

LEY 20 DE 1979: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

Art, 2. Descuentos \u00a0 \u00a0personales especiales. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Gastos arrendamientos; 20% de los primeros \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

50.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1979 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

120.000 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Mas 5% del excedente. M\u00ednimo descuento \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.500 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1979 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3.500 \u00a0\u00a0<\/p>\n

Art. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3. Descuento por retenci\u00f3n sobre salarios 25% de \u00a0 \u00a0los primeros \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

20.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1979 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

47.000 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

M\u00e1s 10% del exceso. \u00a0\u00a0<\/p>\n

Art. 6. Ingresos no constitutivos de renta o \u00a0 \u00a0ganancia ocasional y ganancias ocasionales exentas. \u00a0\u00a0<\/p>\n

Num. 4. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0\u00a0<\/p>\n

Inc. 7. Asignaciones por causa de muerte de legitimarios \u00a0 \u00a0o c\u00f3nyuge, o porci\u00f3n conyugal de este. Exentos los primeros \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1979 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.200.000 \u00a0\u00a0<\/p>\n

Par. 1. Ganancias ocasionales en venta de bienes \u00a0 \u00a0que hayan hecho parte del activo \u00a0 \u00a0fijo por dos a\u00f1os o m\u00e1s. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

No causan impuestos los primeros \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

50.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1979 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

120.000 \u00a0\u00a0<\/p>\n

Art. 29. Deducci\u00f3n \u00a0 \u00a0por intereses o correcci\u00f3n monetaria sobre pr\u00e9stamos. Adquisici\u00f3n de vivienda. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Deducci\u00f3n limitada a los primeros \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1979 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3.100.000 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

DECRETO N\u00daMERO \u00a02595 DE 1979: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

Art. 28. Anticipo sobre impuesto de ganancias ocasionales. \u00a0\u00a0<\/p>\n

Inc.1. Por concepto de asignaciones en dinero por \u00a0 \u00a0causa de muerte par: legitimarios y c\u00f3nyuges sobre el valor que exceda de \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1979 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.200.000 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

LEY 4a DE 1980: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

Art. 4. Inversi\u00f3n \u00a0 \u00a0forzosa para ganaderos 1% sobre patrimonio \u00a0 \u00a0l\u00edquido invertido en ganado mayor o menor. \u00a0\u00a0<\/p>\n

Par. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Exentos de la inversi\u00f3n: \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Contribuyentes con patrimonio liquido invertido \u00a0 \u00a0que no exceda de \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

200.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1980 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

380.000 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

DECRETO N\u00daMERO \u00a03803 DE 1982: \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

Art. 32. Grado \u00a0 \u00a0de consulta v\u00eda gubernativa. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Providencias favorables que resuelvan recurso de \u00a0 \u00a0reconsideraci\u00f3n, deben consultarse cuando la cuant\u00eda discutida fuere o \u00a0 \u00a0excediere de \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.000.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.200.000 \u00a0\u00a0<\/p>\n

Art. 37. Apelaci\u00f3n \u00a0 \u00a0o consulta en contencioso. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Sentencias proferidas en primera instancia por \u00a0 \u00a0los Tribunales Administrativos ser\u00e1n objeto de apelaci\u00f3n o consulta, seg\u00fan el \u00a0 \u00a0caso, cuando la cuant\u00eda discutida exceda de \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

600.000 \u00a0\u00a0<\/p>\n

Art. 56. Sanciones \u00a0 \u00a0por irregularidas relativas a la contabilidad. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Sanci\u00f3n m\u00ednima \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

50.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

60.000 \u00a0\u00a0<\/p>\n

Art. 70. Sanci\u00f3n para retenedores. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Por no expedir oportunamente la relaci\u00f3n de \u00a0 \u00a0retenidos. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Multa desde \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

10.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

12.000 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

hasta. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

600.000 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Por no expedir oportunamente certificaci\u00f3n de \u00a0 \u00a0retenci\u00f3n: \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Multa desde \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.200 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

hasta: \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

100.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

120.000 \u00a0\u00a0<\/p>\n

Art. 80. Resoluciones \u00a0 \u00a0para el pago del impuesto. \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Se podr\u00e1n aceptar garant\u00edas personales cuando la \u00a0 \u00a0deuda no exceda de \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

600.000 \u00a0\u00a0<\/p>\n

Inc. 2. Congelaci\u00f3n de intereses cuando la deuda \u00a0 \u00a0sea inferior a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

100.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

120.000 \u00a0\u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Y el patrimonio liquido se haya disminuido en m\u00e1s \u00a0 \u00a0del 50% con relaci\u00f3n al a\u00f1o al que \u00a0 \u00a0corresponda el impuesto. \u00a0\u00a0<\/p>\n

Inc. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3. La resoluci\u00f3n ser\u00e1 suscrita por el Director \u00a0 \u00a0General de Impuestos Nacionales si la deuda es superior a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.000.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.200.000 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Articulo 3\u00b0. El presente Decreto rige a partir de \u00a0su expedici\u00f3n. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Comun\u00edquese y c\u00famplase. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Dado en Bogot\u00e1, D. E., a 28 de julio de 1983. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

BELISARIO BETANCUR \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

El Ministro de Hacienda y Cr\u00e9dito P\u00fablico (E.), \u00a0 \u00a0<\/p>\n

Flor\u00e1ngela \u00a0G\u00f3mez de Arango \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

DECRETO 2124 DE 1983 (Julio 28) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 por el cual se reglamenta el art\u00edculo 4\u00ba de la ley 9\u00aa de 1983. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Nota: Modificado parcialmente por el Decreto 2579 de 1983. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 El Presidente de la Rep\u00fablica de Colombia, en ejercicio de sus […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[],"class_list":["post-16558","post","type-post","status-publish","format-standard","hentry","category-decretos-1983"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/16558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/comments?post=16558"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/16558\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=16558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=16558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=16558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}