{"id":27349,"date":"2023-07-18T14:34:17","date_gmt":"2023-07-18T14:34:17","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/18\/decreto-2648-de-1998\/"},"modified":"2023-07-18T14:34:17","modified_gmt":"2023-07-18T14:34:17","slug":"decreto-2648-de-1998","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/18\/decreto-2648-de-1998\/","title":{"rendered":"DECRETO 2648 DE 1998"},"content":{"rendered":"\n<p>DECRETO 2648 DE 1998 \u00a0 \u00a0<\/p>\n<p>(diciembre 29) \u00a0 \u00a0<\/p>\n<p>por el cual se ajusta la tabla de retenci\u00f3n en la fuente \u00a0aplicable a los pagos gravables originados en la relaci\u00f3n laboral o legal y \u00a0reglamentaria, y se dictan otras disposiciones. \u00a0 \u00a0<\/p>\n<p>El Presidente de la Rep\u00fablica \u00a0de Colombia, en ejercicio de sus atribuciones constitucionales y legales y en \u00a0especial de las establecidas en los art\u00edculos 126-1,383, 384, 387, 387-1, 868, \u00a0869 del Estatuto Tributario, y \u00a0 \u00a0<\/p>\n<p>CONSIDERANDO: \u00a0 \u00a0<\/p>\n<p>Que de acuerdo con el \u00a0art\u00edculo 868 del Estatuto Tributario, los valores absolutos expresados en \u00a0moneda nacional, en las normas relativas al Impuesto Sobre la Renta y \u00a0Complementarios, se reajustar\u00e1n anual y acumulativamente en el ciento por \u00a0ciento (100%) del incremento porcentual del \u00edndice de precios al consumidor \u00a0para empleados que corresponde elaborar al Departamento Administrativo Nacional \u00a0de Estad\u00edstica, DANE, en el per\u00edodo comprendido entre el primero (1\u00ba) de \u00a0octubre del a\u00f1o anterior al gravable y la misma fecha del a\u00f1o inmediatamente \u00a0anterior a este, \u00a0 \u00a0<\/p>\n<p>DECRETA: \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 1\u00b0. A partir del \u00a01\u00ba de enero de 1999, la retenci\u00f3n en la fuente aplicable a los pagos gravables \u00a0originados en la relaci\u00f3n laboral, o legal y reglamentaria, contenida en el \u00a0art\u00edculo 383 del Estatuto Tributario, ser\u00e1 la que resulte de aplicar a dichos \u00a0pagos la siguiente tabla de retenci\u00f3n en la fuente: \u00a0 \u00a0<\/p>\n<p>TABLA DE RETENCION EN LA FUENTE \u00a01999 \u00a0 \u00a0<\/p>\n<p>A\u00d1O GRAVABLE 1999 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Intervalos \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>% de \u00a0 \u00a0<\/p>\n<p>Retenci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Valor a \u00a0 \u00a0<\/p>\n<p>retener \u00a0\u00a0<\/p>\n<p>1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.100.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0.00% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0 \u00a0\u00a0<\/p>\n<p>1.100.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.110.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0.09% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.000 \u00a0\u00a0<\/p>\n<p>1.110.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.120.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0.27% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3.000 \u00a0\u00a0<\/p>\n<p>1.120.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.130.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0.44% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.000 \u00a0\u00a0<\/p>\n<p>1.130.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.140.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0.62% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7.000 \u00a0\u00a0<\/p>\n<p>1.140.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.150.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0.79% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9.000 \u00a0\u00a0<\/p>\n<p>1.150.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.200.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.28% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15.000 \u00a0\u00a0<\/p>\n<p>1.200.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.250.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.04% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>25.000 \u00a0\u00a0<\/p>\n<p>1.250.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.300.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.75% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>35.000 \u00a0\u00a0<\/p>\n<p>1.300.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.350.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3.40% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>45.000 \u00a0\u00a0<\/p>\n<p>1.350.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.400.000 \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>55.000 \u00a0\u00a0<\/p>\n<p>1.400.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.450.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.56% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>65.000 \u00a0\u00a0<\/p>\n<p>1.450.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.08% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>75.000 \u00a0\u00a0<\/p>\n<p>1.500.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.550.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.57% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>85.000 \u00a0\u00a0<\/p>\n<p>1.550.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.600.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6.03% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>95.000 \u00a0\u00a0<\/p>\n<p>1.600.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.650.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6.46% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>105.000 \u00a0\u00a0<\/p>\n<p>1.650.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.700.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6.87% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>115.000 \u00a0\u00a0<\/p>\n<p>1.700.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.750.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7.25% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>125.000 \u00a0\u00a0<\/p>\n<p>1.750.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.800.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7.61% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>135.000 \u00a0\u00a0<\/p>\n<p>1.800.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.850.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7.95% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>145.000 \u00a0\u00a0<\/p>\n<p>1.850.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.900.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8.27% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>155.000 \u00a0\u00a0<\/p>\n<p>1.900.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.950.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8.81% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>169.500 \u00a0\u00a0<\/p>\n<p>1.950.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.000.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9.32% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>184.000 \u00a0\u00a0<\/p>\n<p>2.000.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.050.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9.80% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>198.500 \u00a0\u00a0<\/p>\n<p>2.050.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 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\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>822.000 \u00a0\u00a0<\/p>\n<p>4.200.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.250.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>19.80% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>836.500 \u00a0\u00a0<\/p>\n<p>4.250.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.300.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>19.91% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>851.000 \u00a0\u00a0<\/p>\n<p>4.300.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.350.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20.01% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>865.500 \u00a0\u00a0<\/p>\n<p>4.350.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.400.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20.11% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>880.000 \u00a0\u00a0<\/p>\n<p>4.400.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.450.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20.28% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>897.500 \u00a0\u00a0<\/p>\n<p>4.450.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20.45% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>915.000 \u00a0\u00a0<\/p>\n<p>4.500.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.550.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20.61% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>932.500 \u00a0\u00a0<\/p>\n<p>4.550.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.600.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20.77% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>950.000 \u00a0\u00a0<\/p>\n<p>4.600.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.650.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20.92% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>967.500 \u00a0\u00a0<\/p>\n<p>4.650.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.700.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21.07% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>985.000 \u00a0\u00a0<\/p>\n<p>4.700.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.750.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21.22% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.002.500 \u00a0\u00a0<\/p>\n<p>4.750.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.800.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21.36% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.020.000 \u00a0\u00a0<\/p>\n<p>4.800.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.850.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21.50% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.037.500 \u00a0\u00a0<\/p>\n<p>4.850.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.900.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21.64% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.055.000 \u00a0\u00a0<\/p>\n<p>4.900.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.950.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21.78% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.072.500 \u00a0\u00a0<\/p>\n<p>4.950.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.000.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21.91% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.090.000 \u00a0\u00a0<\/p>\n<p>5.000.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.050.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22.04% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.107.500 \u00a0\u00a0<\/p>\n<p>5.050.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.100.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22.17% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.125.000 \u00a0\u00a0<\/p>\n<p>5.100.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.150.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22.29% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.142.500 \u00a0\u00a0<\/p>\n<p>5.150.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.200.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22.42% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.160.000 \u00a0\u00a0<\/p>\n<p>5.200.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.250.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22.54% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.177.500 \u00a0\u00a0<\/p>\n<p>5.250.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.300.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22.65% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.195.000 \u00a0\u00a0<\/p>\n<p>5.300.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.350.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22.77% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.212.500 \u00a0\u00a0<\/p>\n<p>5.350.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.400.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22.88% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.230.000 \u00a0\u00a0<\/p>\n<p>5.400.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.450.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>23.00% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.247.500 \u00a0\u00a0<\/p>\n<p>5.450.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.500.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>23.11% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.265.000 \u00a0\u00a0<\/p>\n<p>5.500.001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>En adelante \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.265.000 \u00a0\u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>M\u00e1s el 35% del exceso \u00a0 \u00a0sobre \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.500.000 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 2\u00b0. Los \u00a0asalariados que hayan obtenido ingresos en el a\u00f1o inmediatamente anterior, \u00a0provenientes de la relaci\u00f3n laboral o legal y reglamentaria inferiores a \u00a0cincuenta y seis millones novecientos mil pesos ($56.900.000.oo), podr\u00e1n optar \u00a0por disminuir la base mensual de retenci\u00f3n en la fuente, con el valor \u00a0efectivamente pagado por el trabajador en el a\u00f1o inmediatamente anterior por \u00a0concepto de intereses o correcci\u00f3n monetaria en virtud de pr\u00e9stamos para \u00a0adquisici\u00f3n de vivienda o con los pagos efectuados en dicho a\u00f1o por concepto de \u00a0salud y educaci\u00f3n del trabajador, su c\u00f3nyuge y hasta dos hijos. \u00a0 \u00a0<\/p>\n<p>Cuando se trate del \u00a0procedimiento de retenci\u00f3n n\u00famero 2, el valor que sea procedente disminuir \u00a0mensualmente, se tendr\u00e1 en cuenta tanto para calcular el porcentaje fijo de \u00a0retenci\u00f3n semestral, como para determinar la base sometida a retenci\u00f3n. \u00a0 \u00a0<\/p>\n<p>Lo anterior con sujeci\u00f3n \u00a0a los l\u00edmites establecidos en los art\u00edculos siguientes. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 3\u00b0. De \u00a0conformidad con el art\u00edculo 387 del Estatuto Tributario, los asalariados s\u00f3lo \u00a0podr\u00e1n solicitar como disminuci\u00f3n de la base de retenci\u00f3n uno de los conceptos \u00a0all\u00ed previstos, cuando sus ingresos de la relaci\u00f3n legal o reglamentaria hayan \u00a0sido inferiores a la suma se\u00f1alada en el art\u00edculo 2\u00b0 de este decreto. Si los \u00a0ingresos son iguales o superiores a dicha suma, \u00fanicamente podr\u00e1n disminuir la \u00a0base de retenci\u00f3n con los pagos por intereses y correcci\u00f3n monetaria sobre \u00a0pr\u00e9stamos para adquisici\u00f3n de vivienda. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 4\u00b0. Los pagos \u00a0que efect\u00faen los patronos a favor de terceras personas por concepto de \u00a0alimentaci\u00f3n del trabajador o su familia, o por concepto de suministro de \u00a0alimentaci\u00f3n para \u00e9stos en restaurantes propios o de terceros, al igual que los \u00a0pagos por concepto de la compra de vales o tiquetes para la adquisici\u00f3n de \u00a0alimentos del trabajador o su familia, son deducibles para el empleador y no \u00a0constituyen ingreso para el trabajador, sino para el tercero que suministra los \u00a0alimentos o presta el servicio de restaurante, sometido a la retenci\u00f3n en la \u00a0fuente que le corresponda en cabeza de estos \u00faltimos. \u00a0 \u00a0<\/p>\n<p>Cuando los pagos en el mes \u00a0en beneficio del trabajador o de su familia, de que trata el inciso anterior, \u00a0excedan la suma de dos (2) salarios m\u00ednimos mensuales vigentes, el exceso \u00a0constituye ingreso tributario del trabajador, sometido a retenci\u00f3n en la fuente \u00a0por ingresos laborales. Lo dispuesto en este inciso no se aplica para los \u00a0gastos de representaci\u00f3n de las empresas, los cuales son deducibles para estas. \u00a0 \u00a0<\/p>\n<p>Para los efectos \u00a0previstos en este art\u00edculo, se entiende por familia del trabajador, el c\u00f3nyuge \u00a0o compa\u00f1ero (a) permanente, los hijos y los padres del trabajador. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 5\u00b0. Cuando el \u00a0trabajador tenga derecho a la deducci\u00f3n por intereses o correcci\u00f3n monetaria, \u00a0en virtud de pr\u00e9stamos para adquisici\u00f3n de vivienda, el valor m\u00e1ximo que se \u00a0podr\u00e1 deducir mensualmente de la base de retenci\u00f3n ser\u00e1 de un mill\u00f3n doscientos \u00a0mil pesos ($1.200.000) de conformidad con el art\u00edculo 387 del Estatuto \u00a0Tributario. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 6\u00b0. Cuando el \u00a0asalariado obtenga ingresos provenientes de la relaci\u00f3n laboral o legal y \u00a0reglamentaria que en el a\u00f1o inmediatamente anterior hayan sido inferiores al \u00a0tope establecido en el art\u00edculo 2\u00ba y opte por la disminuci\u00f3n por pagos de salud \u00a0y educaci\u00f3n, deber\u00e1 cumplir las siguientes condiciones: \u00a0 \u00a0<\/p>\n<p>1. El asalariado deber\u00e1 \u00a0formular una solicitud escrita al agente retenedor, acompa\u00f1ando copia o \u00a0fotocopia del certificado expedido por las entidades a las cuales se efectuaron \u00a0los pagos, en el que conste, adem\u00e1s del nombre o raz\u00f3n social y NIT de la \u00a0entidad, el monto total de los pagos, concepto, per\u00edodo a que corresponden y el \u00a0nombre y NIT de los beneficiarios de los respectivos servicios. \u00a0 \u00a0<\/p>\n<p>Estos documentos deber\u00e1n \u00a0conservarse para ser presentados cuando las autoridades tributarias as\u00ed lo \u00a0exijan. \u00a0 \u00a0<\/p>\n<p>2. Cuando se trate del \u00a0procedimiento n\u00famero uno, el valor a disminuir mensualmente ser\u00e1 el resultado \u00a0de dividir el valor de los pagos certificados por doce (12) o por el n\u00famero de \u00a0meses a que correspondan, sin que en ning\u00fan caso pueda exceder del quince por \u00a0ciento (15%) del total de los ingresos gravados provenientes de la relaci\u00f3n \u00a0laboral o legal y reglamentaria del respectivo mes. \u00a0 \u00a0<\/p>\n<p>3. Cuando se trate del \u00a0procedimiento n\u00famero dos (2), el valor a disminuir se determinar\u00e1 con el \u00a0resultado de dividir el valor de los pagos certificados por doce (12) o por el \u00a0n\u00famero de meses a que correspondan, sin que en ning\u00fan caso pueda exceder del \u00a0quince por ciento (15%) del promedio de los ingresos gravables originados en la \u00a0relaci\u00f3n laboral o legal y reglamentaria, determinado de conformidad con el \u00a0inciso tercero del art\u00edculo 386 del Estatuto Tributario. \u00a0 \u00a0<\/p>\n<p>El valor procedente a \u00a0disminuir en la forma se\u00f1alada en el inciso anterior, se tendr\u00e1 en cuenta, \u00a0tanto para calcular el porcentaje fijo de retenci\u00f3n semestral, como para \u00a0determinar la base sometida a retenci\u00f3n. \u00a0 \u00a0<\/p>\n<p>4. Los establecimientos \u00a0educativos debidamente reconocidos por el Icfes o por la autoridad oficial \u00a0correspondiente, las empresas de medicina prepagada vigiladas por la \u00a0Superintendencia Nacional de Salud y las Compa\u00f1\u00edas de Seguros vigiladas por la \u00a0Superintendencia Bancaria, deber\u00e1n suministrar dentro de los quince (15) d\u00edas \u00a0siguientes a la solicitud presentada por el asalariado, la certificaci\u00f3n \u00a0respectiva. La no expedici\u00f3n de dicha certificaci\u00f3n en el t\u00e9rmino estipulado \u00a0generar\u00e1 la sanci\u00f3n contemplada en el art\u00edculo 667 del Estatuto Tributario. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 7\u00b0. Los \u00a0certificados sobre los intereses y correcci\u00f3n monetaria para efectos de la \u00a0adquisici\u00f3n de vivienda, y los certificados donde consten los pagos de salud y \u00a0educaci\u00f3n de que trata el art\u00edculo 387 del Estatuto Tributario y que sirven \u00a0para disminuir la base de retenci\u00f3n, deber\u00e1n presentarse al agente retenedor a \u00a0m\u00e1s tardar el quince (15) de abril de cada a\u00f1o. \u00a0 \u00a0<\/p>\n<p>En consecuencia, hasta la \u00a0fecha indicada en el inciso precedente, los retenedores tomar\u00e1n como v\u00e1lida la \u00a0informaci\u00f3n que suministr\u00f3 el trabajador en el a\u00f1o inmediatamente anterior. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 8\u00b0. Aportes a \u00a0Fondos de Pensiones. Para efectos del impuesto sobre la renta y \u00a0complementarios, son deducibles las contribuciones que efect\u00faen las entidades \u00a0patrocinadoras o empleadoras, a los fondos de pensiones de jubilaci\u00f3n e \u00a0invalidez y de cesant\u00edas. Los aportes del empleador a los fondos de pensiones \u00a0ser\u00e1n deducibles en la misma vigencia fiscal en que se realicen. \u00a0 \u00a0<\/p>\n<p>El monto obligatorio de \u00a0los aportes que haga el trabajador o el empleador al fondo de pensiones de \u00a0jubilaci\u00f3n o invalidez no har\u00e1 parte de la base para aplicar la retenci\u00f3n en la \u00a0fuente por salarios y ser\u00e1 considerado como un ingreso no constitutivo de renta \u00a0ni ganancia ocasional. \u00a0 \u00a0<\/p>\n<p>Los aportes voluntarios \u00a0que haga el trabajador o el empleador, o los aportes del part\u00edcipe \u00a0independiente a los fondos de pensiones de jubilaci\u00f3n e invalidez, a los fondos \u00a0de pensiones de que trata el Decreto 2513 de 1987, \u00a0a los seguros privados de pensiones y a los fondos privados de pensiones en \u00a0general, no har\u00e1n parte de la base para aplicar la retenci\u00f3n en lafuente y \u00a0ser\u00e1n considerados como un ingreso no constitutivo de renta ni ganancia \u00a0ocasional, hasta una suma que adicionada al valor de los aportes obligatorios \u00a0del trabajador, de que trata el inciso anterior no exceda del treinta por \u00a0ciento (30%) del ingreso laboral o ingreso tributario del a\u00f1o, seg\u00fan el caso. \u00a0 \u00a0<\/p>\n<p>Los retiros de aportes \u00a0voluntarios, provenientes de ingresos que se excluyeron de retenci\u00f3n en la \u00a0fuente, que se efect\u00faen al sistema general de pensiones, a los fondos de \u00a0pensiones de que trata el Decreto 2513 de 1987, \u00a0a los seguros privados de pensiones y a los fondos privados de pensiones en \u00a0general, o el pago de rendimientos o pensiones con cargo a tales fondos \u00a0constituyen un ingreso gravado para el aportante y estar\u00e1n sometidos a \u00a0retenci\u00f3n en la fuente por parte de la respectiva sociedad administradora, si \u00a0el retiro del aporte o rendimiento, o el pago de la pensi\u00f3n, se produce sin el \u00a0cumplimiento del siguiente requisito de permanencia: \u00a0 \u00a0<\/p>\n<p>Que los aportes, \u00a0rendimientos o pensiones, sean pagados con cargo a aportes que hayan \u00a0permanecido por un per\u00edodo m\u00ednimo de cinco (5) a\u00f1os, en los fondos o seguros \u00a0enumerados en el inciso anterior del presente art\u00edculo, salvo en el caso de \u00a0muerte o incapacidad que d\u00e9 derecho a pensi\u00f3n, debidamente certificada de \u00a0acuerdo con el r\u00e9gimen legal de la seguridad social. \u00a0 \u00a0<\/p>\n<p>Se causa retenci\u00f3n en la \u00a0fuente sobre los rendimientos que generen los ahorros en los fondos o seguros \u00a0de que trata este art\u00edculo, de acuerdo con las normas generales de retenci\u00f3n en \u00a0la fuente sobre rendimientos financieros, en el evento de que \u00e9stos sean \u00a0retirados sin el requisito de permanencia antes se\u00f1alado. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 9\u00b0. Las sumas \u00a0que destine el trabajador a ahorro de largo plazo en las cuentas de ahorro \u00a0denominadas &#8220;Ahorro para el Fomento a la Construcci\u00f3n, AFC&#8221;, no har\u00e1n \u00a0parte de la base para aplicar la retenci\u00f3n en la fuente y ser\u00e1n consideradas \u00a0como un ingreso no constitutivo de renta ni ganancia ocasional, hasta una suma \u00a0que no exceda el 30% de su ingreso laboral o ingreso tributario del a\u00f1o. \u00a0 \u00a0<\/p>\n<p>El retiro de recursos de \u00a0la cuenta de ahorro AFC antes de que transcurran cinco (5) a\u00f1os contados a \u00a0partir de la fecha de consignaci\u00f3n, implicar\u00e1 que el trabajador pierda el \u00a0beneficio y que se efect\u00faen por parte de la respectiva entidad financiera, las \u00a0retenciones inicialmente no realizadas. \u00a0 \u00a0<\/p>\n<p>Se causa retenci\u00f3n en la \u00a0fuente sobre los rendimientos financieros que generan las cuentas de ahorro \u00a0AFC, de acuerdo con los normas generales de retenci\u00f3n en la fuente sobre \u00a0rendimientos financieros, en el evento de que estos sean retirados sin el \u00a0cumplimiento del requisito de permanencia antes se\u00f1alado. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 10. Los \u00a0beneficios a que hacen relaci\u00f3n los art\u00edculos 8\u00ba y 9\u00ba del presente decreto no \u00a0podr\u00e1n ser solicitados concurrentemente por los asalariados. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 11\u00b0. El presente \u00a0decreto rige desde el primero (1\u00ba) de enero de 1999. \u00a0 \u00a0<\/p>\n<p>Publ\u00edquese y c\u00famplase. \u00a0 \u00a0<\/p>\n<p>Dado en Santa Fe de \u00a0Bogot\u00e1, D. C., a 29 de diciembre de 1998. \u00a0 \u00a0<\/p>\n<p>ANDRES PASTRANA ARANGO \u00a0 \u00a0<\/p>\n<p>El Viceministro de \u00a0Hacienda y Cr\u00e9dito P\u00fablico encargado de las funciones del Despacho del Ministro \u00a0de Hacienda y Cr\u00e9dito P\u00fablico, \u00a0 \u00a0<\/p>\n<p>Juan Mario Laserna Jaramillo. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECRETO 2648 DE 1998 \u00a0 \u00a0 (diciembre 29) \u00a0 \u00a0 por el cual se ajusta la tabla de retenci\u00f3n en la fuente \u00a0aplicable a los pagos gravables originados en la relaci\u00f3n laboral o legal y \u00a0reglamentaria, y se dictan otras disposiciones. \u00a0 \u00a0 El Presidente de la Rep\u00fablica \u00a0de Colombia, en ejercicio de sus atribuciones [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":["post-27349","post","type-post","status-publish","format-standard","hentry","category-decretos-1998"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/27349","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=27349"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/27349\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=27349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=27349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=27349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}