{"id":41463,"date":"2023-07-28T17:10:47","date_gmt":"2023-07-28T17:10:47","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/28\/decreto-4715-de-2008\/"},"modified":"2023-07-28T17:10:47","modified_gmt":"2023-07-28T17:10:47","slug":"decreto-4715-de-2008","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/28\/decreto-4715-de-2008\/","title":{"rendered":"DECRETO 4715 DE 2008"},"content":{"rendered":"\n<p>DECRETO 4715 DE 2008 \u00a0 \u00a0<\/p>\n<p>(diciembre 15) \u00a0 \u00a0<\/p>\n<p>por el cual se \u00a0reglamentan los art\u00edculos 70 y 73 del Estatuto Tributario. \u00a0 \u00a0<\/p>\n<p>El Presidente de la Rep\u00fablica de Colombia, en \u00a0uso de sus facultades constitucionales y legales, en especial de las \u00a0consagradas en el numeral 11 del art\u00edculo 189 de la Constituci\u00f3n Pol\u00edtica y \u00a0en los art\u00edculos 70 y 73 del Estatuto Tributario, y \u00a0 \u00a0<\/p>\n<p>CONSIDERANDO: \u00a0 \u00a0<\/p>\n<p>Que de acuerdo con lo dispuesto en el art\u00edculo \u00a070 del Estatuto Tributario, los contribuyentes podr\u00e1n ajustar anualmente el \u00a0costo de los bienes muebles e inmuebles que tengan el car\u00e1cter de activos \u00a0fijos, en el porcentaje se\u00f1alado en el art\u00edculo 868 del mismo Estatuto; \u00a0 \u00a0<\/p>\n<p>Que de acuerdo con el art\u00edculo 73 del Estatuto \u00a0Tributario, para efectos de determinar la renta o ganancia ocasional, seg\u00fan el \u00a0caso, proveniente de la enajenaci\u00f3n de bienes ra\u00edces y de acciones o aportes, que \u00a0tengan el car\u00e1cter de activos fijos, los contribuyentes que sean personas \u00a0naturales podr\u00e1n ajustar el costo de adquisici\u00f3n de tales activos, en el \u00a0incremento porcentual del valor de la propiedad ra\u00edz, o en el incremento \u00a0porcentual del \u00edndice de precios al consumidor para empleados, respectivamente, \u00a0que se haya registrado en el per\u00edodo comprendido entre el 1\u00b0 de enero del a\u00f1o \u00a0en el cual se haya adquirido el bien y el 1\u00b0 de enero del a\u00f1o en el cual se \u00a0enajena, \u00a0 \u00a0<\/p>\n<p>DECRETA: \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 1\u00b0. Para efectos de determinar la \u00a0renta o ganancia ocasional, seg\u00fan el caso, proveniente de la enajenaci\u00f3n \u00a0durante el a\u00f1o gravable 2008 de bienes ra\u00edces y de acciones o aportes, que \u00a0tengan el car\u00e1cter de activos fijos, los contribuyentes que sean personas \u00a0naturales podr\u00e1n tomar como costo fiscal, cualquiera de los siguientes valores: \u00a0 \u00a0<\/p>\n<p>1. El valor que se obtenga de multiplicar el \u00a0costo fiscal de los activos fijos enajenados, que figure en la declaraci\u00f3n de \u00a0renta por el a\u00f1o gravable de 1986 por veinticuatro punto setenta (24.70), si se \u00a0trata de acciones o aportes, y ciento seis punto cincuenta (106.50) en el caso \u00a0de bienes ra\u00edces. \u00a0 \u00a0<\/p>\n<p>2. El valor que se obtenga de multiplicar el \u00a0costo de adquisici\u00f3n del bien enajenado por la cifra de ajuste que figure \u00a0frente al a\u00f1o de adquisici\u00f3n del mismo, conforme a la siguiente tabla: \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 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>BIENES RAICES \u00a0\u00a0<\/p>\n<p>1955 y anteriores \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.085,06 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8.674,83 \u00a0\u00a0<\/p>\n<p>1956 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.043,32 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8.501,45 \u00a0\u00a0<\/p>\n<p>1957 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.891,97 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7.871,80 \u00a0\u00a0<\/p>\n<p>1958 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.596,30 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6.641,49 \u00a0\u00a0<\/p>\n<p>1959 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.459,38 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6.071,91 \u00a0\u00a0<\/p>\n<p>1960 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.362,13 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.667, 20 \u00a0\u00a0<\/p>\n<p>1961 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.276, 96 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.284, 22 \u00a0\u00a0<\/p>\n<p>1962 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.201,94 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5.000,50 \u00a0\u00a0<\/p>\n<p>1963 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.122,62 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4.670,77 \u00a0\u00a0<\/p>\n<p>1964 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>858,41 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3.571,66 \u00a0\u00a0<\/p>\n<p>1965 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>785,86 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3.269,62 \u00a0\u00a0<\/p>\n<p>1966 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>685,61 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.852,56 \u00a0\u00a0<\/p>\n<p>1967 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>604,48 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.515,16 \u00a0\u00a0<\/p>\n<p>1968 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>561,31 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.335,38 \u00a0\u00a0<\/p>\n<p>1969 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>526,60 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.190,97 \u00a0\u00a0<\/p>\n<p>1970 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>484,21 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2.014,60 \u00a0\u00a0<\/p>\n<p>1971 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>452,09 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.880,83 \u00a0\u00a0<\/p>\n<p>1972 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>400,60 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.666,98 \u00a0\u00a0<\/p>\n<p>1973 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>352,23 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.465,90 \u00a0\u00a0<\/p>\n<p>1974 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>287,74 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1.197,51 \u00a0\u00a0<\/p>\n<p>1975 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>230,14 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>957,24 \u00a0\u00a0<\/p>\n<p>1976 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>195,69 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>814,10 \u00a0\u00a0<\/p>\n<p>1977 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>156,03 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>648,81 \u00a0\u00a0<\/p>\n<p>1978 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>122,35 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>509,08 \u00a0\u00a0<\/p>\n<p>1979 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>102,20 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>425,16 \u00a0\u00a0<\/p>\n<p>1980 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>80,74 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>336,12 \u00a0\u00a0<\/p>\n<p>1981 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>64,88 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>269,66 \u00a0\u00a0<\/p>\n<p>1982 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>51,62 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>214,71 \u00a0\u00a0<\/p>\n<p>1983 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>41,48 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>172,53 \u00a0\u00a0<\/p>\n<p>1984 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>35,63 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>148,25 \u00a0\u00a0<\/p>\n<p>1985 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>30,17 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>128,65 \u00a0\u00a0<\/p>\n<p>1986 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>24,70 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>106,50 \u00a0\u00a0<\/p>\n<p>1987 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20,41 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>90,31 \u00a0\u00a0<\/p>\n<p>1988 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,64 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>68,16 \u00a0\u00a0<\/p>\n<p>1989 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,04 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>42,49 \u00a0\u00a0<\/p>\n<p>1990 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,34 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>29,39 \u00a0\u00a0<\/p>\n<p>1991 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,84 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20,48 \u00a0\u00a0<\/p>\n<p>1992 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,18 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15,34 \u00a0\u00a0<\/p>\n<p>1993 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,96 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,90 \u00a0\u00a0<\/p>\n<p>1994 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,04 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,93 \u00a0\u00a0<\/p>\n<p>1995 \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>5,65 \u00a0\u00a0<\/p>\n<p>1996 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,81 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,18 \u00a0\u00a0<\/p>\n<p>1997 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,42 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,46 \u00a0\u00a0<\/p>\n<p>1998 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,06 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,66 \u00a0\u00a0<\/p>\n<p>1999 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,78 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,22 \u00a0\u00a0<\/p>\n<p>2000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,63 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,20 \u00a0\u00a0<\/p>\n<p>2001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,50 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,13 \u00a0\u00a0<\/p>\n<p>2002 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,40 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,97 \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 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>BIENES RAICES \u00a0\u00a0<\/p>\n<p>2003 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,31 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,77 \u00a0\u00a0<\/p>\n<p>2004 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,23 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,66 \u00a0\u00a0<\/p>\n<p>2005 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,17 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,56 \u00a0\u00a0<\/p>\n<p>2006 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,48 \u00a0\u00a0<\/p>\n<p>2007 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,06 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,12 \u00a0 \u00a0<\/p>\n<p>En cualquiera de los casos se\u00f1alados en los \u00a0numerales 1 y 2, la cifra obtenida, puede ser adicionada en el valor de las \u00a0mejoras y contribuciones por valorizaci\u00f3n que hubieren pagado, cuando se trate \u00a0de bienes ra\u00edces. \u00a0 \u00a0<\/p>\n<p>Par\u00e1grafo. El costo fiscal de los bienes \u00a0ra\u00edces, aportes o acciones en sociedades determinado de acuerdo con este \u00a0art\u00edculo, podr\u00e1 ser tomado como valor patrimonial en la declaraci\u00f3n de renta y \u00a0complementarios del a\u00f1o gravable 2008. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 2\u00b0. Ajuste del costo de los \u00a0activos. Los contribuyentes podr\u00e1n ajustar el costo de los activos fijos \u00a0por el a\u00f1o gravable 2008, en un siete punto setenta y cinco por ciento (7,75%), \u00a0de acuerdo con lo previsto en el art\u00edculo 70 del Estatuto Tributario. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 3\u00b0. Vigencia. El presente decreto \u00a0rige a partir del 1\u00b0 de enero del a\u00f1o 2009, previa su publicaci\u00f3n. \u00a0 \u00a0<\/p>\n<p>Publ\u00edquese y c\u00famplase. \u00a0 \u00a0<\/p>\n<p>Dado en Bogot\u00e1, D. C., a 15 de diciembre de \u00a02008. \u00a0 \u00a0<\/p>\n<p>\u00c1LVARO URIBE V\u00c9LEZ \u00a0 \u00a0<\/p>\n<p>El Ministerio de Hacienda y Cr\u00e9dito P\u00fablico, \u00a0 \u00a0<\/p>\n<p>Oscar Iv\u00e1n Zuluaga Escobar. \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECRETO 4715 DE 2008 \u00a0 \u00a0 (diciembre 15) \u00a0 \u00a0 por el cual se \u00a0reglamentan los art\u00edculos 70 y 73 del Estatuto Tributario. \u00a0 \u00a0 El Presidente de la Rep\u00fablica de Colombia, en \u00a0uso de sus facultades constitucionales y legales, en especial de las \u00a0consagradas en el numeral 11 del art\u00edculo 189 de la Constituci\u00f3n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[63],"tags":[],"class_list":["post-41463","post","type-post","status-publish","format-standard","hentry","category-decretos-2008"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/41463","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=41463"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/41463\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=41463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=41463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=41463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}