{"id":22399,"date":"2023-07-12T18:13:47","date_gmt":"2023-07-12T18:13:47","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/12\/decreto-2041-de-1992\/"},"modified":"2023-07-12T18:13:47","modified_gmt":"2023-07-12T18:13:47","slug":"decreto-2041-de-1992","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/12\/decreto-2041-de-1992\/","title":{"rendered":"DECRETO 2041 DE 1992"},"content":{"rendered":"\n<p> DECRETO 2041 DE 1992 \u00a0 \u00a0<\/p>\n<p>(diciembre 18) \u00a0 \u00a0<\/p>\n<p>POR EL CUAL SE REGLAMENTA EL ARTICULO 73 DEL ESTATUTO TRIBUTARIO DE LOS \u00a0IMPUESTOS ADMINISTRADOS POR LA DIRECCION DE IMPUESTOS NACIONALES. \u00a0 \u00a0<\/p>\n<p>El Presidente de la Rep\u00fablica de Colombia, en uso de sus facultades \u00a0constitucionales y legales y en especial de las consagradas en el numeral 11 \u00a0del art\u00edculo 189 de la Constituci\u00f3n Pol\u00edtica, \u00a0 \u00a0<\/p>\n<p>DECRETA: \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 1\u00b0 Para efectos de determinar la renta o ganancia ocasional, \u00a0seg\u00fan el caso, proveniente de la enajenaci\u00f3n durante el a\u00f1o gravable 1992 de \u00a0bienes ra\u00edces y de acciones o aportes que tengan el car\u00e1cter de activos fijos, \u00a0los contribuyentes que sean personas naturales, no sometidos al sistema de \u00a0ajustes por inflaci\u00f3n, podr\u00e1n tomar como costo fiscal cualquiera de los siguientes \u00a0valores: \u00a0 \u00a0<\/p>\n<p>1. El valor que se obtenga de multiplicar el costo fiscal de los activos \u00a0fijos enajenados, que figure en la declaraci\u00f3n de renta por a\u00f1o gravable 1986 \u00a0por 3.31, si se trata de acciones o aportes, y por 5.89, en el caso de bienes \u00a0ra\u00edces. \u00a0 \u00a0<\/p>\n<p>2. El valor que se obtenga de multiplicar el costo de adquisici\u00f3n del \u00a0bien enajenado por la cifra de ajuste que figure frente al a\u00f1o de adquisici\u00f3n \u00a0del mismo, conforme a la siguiente tabla: \u00a0 \u00a0 \u00a0\u00a0<\/p>\n<p>A\u00d1O DE ADQUISICION \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>ACCIONES Y APORTES MULTIPLICAR \u00a0 \u00a0POR \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>BIENES RAICES MULTIPLICAR POR \u00a0\u00a0<\/p>\n<p>1955 y anteriores \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>337.60 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>565.49 \u00a0\u00a0<\/p>\n<p>1956 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>330.84 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>554.19 \u00a0\u00a0<\/p>\n<p>1957 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>306.33 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>513.15 \u00a0\u00a0<\/p>\n<p>1958 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>258.46 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>432.94 \u00a0\u00a0<\/p>\n<p>1959 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>236.29 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>395.81 \u00a0\u00a0<\/p>\n<p>1960 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>220.55 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>369.43 \u00a0\u00a0<\/p>\n<p>1961 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>206.76 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>344.47 \u00a0\u00a0<\/p>\n<p>1962 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>194.61 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>325.97 \u00a0\u00a0<\/p>\n<p>1963 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>181.77 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>304.48 \u00a0\u00a0<\/p>\n<p>1964 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>138.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>232.83 \u00a0\u00a0<\/p>\n<p>1965 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>127.24 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>213.14 \u00a0\u00a0<\/p>\n<p>1966 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>111.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>185.95 \u00a0\u00a0<\/p>\n<p>1967 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>97.87 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>163.96 \u00a0\u00a0<\/p>\n<p>1968 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>90.88 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>152.24 \u00a0\u00a0<\/p>\n<p>1969 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>85.26 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>142.82 \u00a0\u00a0<\/p>\n<p>1970 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>78.40 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>131.33 \u00a0\u00a0<\/p>\n<p>1971 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>73.20 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>122.61 \u00a0\u00a0<\/p>\n<p>1972 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>64.86 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>108.67 \u00a0\u00a0<\/p>\n<p>1973 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>57.03 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>95.56 \u00a0\u00a0<\/p>\n<p>1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>46.59 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>78.06 \u00a0\u00a0<\/p>\n<p>1975 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>37.26 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>62.40 \u00a0\u00a0<\/p>\n<p>1976 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>31.68 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>53.07 \u00a0\u00a0<\/p>\n<p>1977 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>25.26 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>42.29 \u00a0\u00a0<\/p>\n<p>1978 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>19.81 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>33.19 \u00a0\u00a0<\/p>\n<p>1979 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16.55 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>27.72 \u00a0\u00a0<\/p>\n<p>1980 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13.07 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21.91 \u00a0\u00a0<\/p>\n<p>1981 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10.51 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>17.58 \u00a0\u00a0<\/p>\n<p>1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8.36 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14.00 \u00a0\u00a0<\/p>\n<p>1983 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6.72 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11.25 \u00a0\u00a0<\/p>\n<p>1984 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.77 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9.66 \u00a0\u00a0<\/p>\n<p>1985 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.88 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8.39 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n<p>A\u00d1O DE ADQUISION \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>ACCIONES Y APORTES MULTIPLICAR POR \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>BIENES RAICES MULTIPLICAR POR \u00a0\u00a0<\/p>\n<p>1986 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6.94 \u00a0\u00a0<\/p>\n<p>1987 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3.31 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.89 \u00a0\u00a0<\/p>\n<p>1988 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.69 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.44 \u00a0\u00a0<\/p>\n<p>1989 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.77 \u00a0\u00a0<\/p>\n<p>1990 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.67 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.92 \u00a0\u00a0<\/p>\n<p>1991 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.27 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.34 \u00a0 \u00a0 \u00a0<\/p>\n<p>En cualquiera de los casos se\u00f1alados en los numerales 1 y 2, la cifra \u00a0obtenida puede ser adicionada en el valor de las mejoras y contribuciones por \u00a0valorizaci\u00f3n que se hubieren pagado, cuando se trate de bienes ra\u00edces. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 2\u00b0 El presente Decreto rige a partir de la fecha de su \u00a0publicaci\u00f3n. \u00a0 \u00a0<\/p>\n<p>Publ\u00edquese y c\u00famplase. \u00a0 \u00a0<\/p>\n<p>Dado en Santaf\u00e9 de Bogot\u00e1, D. C., a 18 de diciembre de 1992. \u00a0 \u00a0<\/p>\n<p>CESAR GAVIRIA TRUJILLO \u00a0 \u00a0<\/p>\n<p>El Ministro de Hacienda y Cr\u00e9dito P\u00fablico, \u00a0 \u00a0<\/p>\n<p>RUDOLF HOMMES . \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECRETO 2041 DE 1992 \u00a0 \u00a0 (diciembre 18) \u00a0 \u00a0 POR EL CUAL SE REGLAMENTA EL ARTICULO 73 DEL ESTATUTO TRIBUTARIO DE LOS \u00a0IMPUESTOS ADMINISTRADOS POR LA DIRECCION DE IMPUESTOS NACIONALES. \u00a0 \u00a0 El Presidente de la Rep\u00fablica de Colombia, en uso de sus facultades \u00a0constitucionales y legales y en especial de las consagradas en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-22399","post","type-post","status-publish","format-standard","hentry","category-decretos-1992"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/22399","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=22399"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/22399\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=22399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=22399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=22399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}