{"id":43216,"date":"2023-07-29T16:56:18","date_gmt":"2023-07-29T16:56:18","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/29\/decreto-4837-de-2010\/"},"modified":"2023-07-29T16:56:18","modified_gmt":"2023-07-29T16:56:18","slug":"decreto-4837-de-2010","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/29\/decreto-4837-de-2010\/","title":{"rendered":"DECRETO 4837 DE 2010"},"content":{"rendered":"\n

DECRETO 4837 DE 2010 \u00a0 \u00a0\u00a0<\/p>\n

(diciembre 30) \u00a0 \u00a0<\/p>\n

D.O. 47.957, enero 19 de 2011 \u00a0 \u00a0<\/p>\n

por el cual se \u00a0reglamentan los art\u00edculos 70 y 73 del Estatuto Tributario. \u00a0 \u00a0<\/p>\n

NOTA: CORRECCI\u00d3N: \u00a0 \u00a0<\/p>\n

En el Diario \u00a0Oficial 47.938 del jueves 30 de diciembre de 2010, p\u00e1gina 8, se \u00a0public\u00f3 el Decreto \u00a04837 de diciembre 30 de 2010, del Ministerio de Hacienda y Cr\u00e9dito P\u00fablico, \u00a0por el cual se reglamentan los art\u00edculos 70 y 73 del Estatuto Tributario. \u00a0 \u00a0<\/p>\n

En la tabla correspondiente al numeral 2 del art\u00edculo 1\u00b0, \u00a0la cifra de ajuste que corresponde a bienes ra\u00edces adquiridos en el a\u00f1o 2008, \u00a0aparece publicada de manera err\u00f3nea como 1,13, cuando lo correcto seg\u00fan el original, \u00a0es 1,33. \u00a0 \u00a0<\/p>\n

Para su total \u00a0comprensi\u00f3n publicamos de nuevo la totalidad del decreto en la presente \u00a0edici\u00f3n. \u00a0 \u00a0<\/p>\n

El Presidente de la \u00a0Rep\u00fablica de Colombia, en uso de sus facultades constitucionales y legales, en \u00a0especial de las consagradas 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

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

Que de acuerdo con lo \u00a0dispuesto en el art\u00edculo 70 del Estatuto Tributario, los contribuyentes podr\u00e1n \u00a0ajustar anualmente el costo de los bienes muebles e inmuebles que tengan el \u00a0car\u00e1cter de activos fijos por el porcentaje se\u00f1alado en el art\u00edculo 868 del \u00a0mismo Estatuto. \u00a0 \u00a0<\/p>\n

Que de acuerdo con el \u00a0art\u00edculo 73 del Estatuto Tributario, para efectos de determinar la renta o \u00a0ganancia ocasional, seg\u00fan el caso, proveniente de la enajenaci\u00f3n de bienes \u00a0ra\u00edces y de acciones o aportes, que tengan el car\u00e1cter de activos fijos, los \u00a0contribuyentes que sean personas naturales podr\u00e1n ajustar el costo de adquisici\u00f3n \u00a0de tales activos, en el incremento porcentual del valor de la propiedad ra\u00edz, o \u00a0en el incremento porcentual del \u00edndice de precios al consumidor para empleados, \u00a0respectivamente, que se haya registrado en el per\u00edodo comprendido entre el \u00a0primero (1\u00b0) de enero del a\u00f1o en el cual se haya adquirido el bien y el 1\u00b0 de \u00a0enero del a\u00f1o en el cual se enajena. \u00a0 \u00a0<\/p>\n

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

Art\u00edculo 1\u00b0. Para \u00a0efectos de determinar la renta o ganancia ocasional, seg\u00fan el caso, proveniente \u00a0de la enajenaci\u00f3n durante el a\u00f1o gravable 2010 de bienes ra\u00edces y de acciones o \u00a0aportes, que tengan el car\u00e1cter de activos fijos, los contribuyentes que sean \u00a0personas naturales, podr\u00e1n tomar como costo fiscal, cualquiera de los \u00a0siguientes valores: \u00a0 \u00a0<\/p>\n

1. El valor que se \u00a0obtenga de multiplicar el costo fiscal de los activos fijos enajenados, que \u00a0figure en la declaraci\u00f3n de renta por el a\u00f1o gravable de 1986 por veintisiete \u00a0punto veintiuno (27.21), si se trata de acciones o aportes, y por ciento \u00a0cuarenta y uno punto noventa y cuatro (141.94), en el caso de bienes ra\u00edces. \u00a0 \u00a0<\/p>\n

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

A\u00d1O DE ADQUISICI\u00d3N \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

ACCIONES Y APORTES \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

BIENES RA\u00cdCES \u00a0\u00a0<\/p>\n

Multiplicar por \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Multiplicar por \u00a0\u00a0<\/p>\n

1955 y anteriores \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2.296,42 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

11.561,50 \u00a0\u00a0<\/p>\n

1956 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2.250,45 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

11.330,42 \u00a0\u00a0<\/p>\n

1957 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2.083,76 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

10.491,26 \u00a0\u00a0<\/p>\n

1958 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.758,11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

8,851,54 \u00a0\u00a0<\/p>\n

1959 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.607,32 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

8.092,43 \u00a0\u00a0<\/p>\n

1960 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.500,20 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

7.553,05 \u00a0\u00a0<\/p>\n

1961 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.406,41 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

7.042,62 \u00a0\u00a0<\/p>\n

1962 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.323,78 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

6.664,49 \u00a0\u00a0<\/p>\n

1963 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.236,42 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

6.225,03 \u00a0\u00a0<\/p>\n

1964 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

945,43 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4.760,18 \u00a0\u00a0<\/p>\n

1965 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

865,52 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4.357,64 \u00a0\u00a0<\/p>\n

1966 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

755,11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3.801,79 \u00a0\u00a0<\/p>\n

1967 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

665,76 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3.352,11 \u00a0\u00a0<\/p>\n

1968 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

618,21 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3.112,52 \u00a0\u00a0<\/p>\n

1969 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

579,98 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,920,04 \u00a0\u00a0<\/p>\n

1970 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

533,29 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2.684,98 \u00a0\u00a0<\/p>\n

1971 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

497,92 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2.506,71 \u00a0\u00a0<\/p>\n

1972 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

441,21 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,221,68 \u00a0\u00a0<\/p>\n

1973 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

387,94 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.953,70 \u00a0\u00a0<\/p>\n

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

316,91 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.596,00 \u00a0\u00a0<\/p>\n

1975 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

253,47 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1.275,78 \u00a0\u00a0<\/p>\n

1976 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

215,52 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,085,01 \u00a0\u00a0<\/p>\n

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

171,84 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

864,71 \u00a0\u00a0<\/p>\n

1978 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

134,75 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

678,49 \u00a0\u00a0<\/p>\n

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

112,56 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

566,63 \u00a0\u00a0<\/p>\n

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

88,93 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

447,97 \u00a0\u00a0<\/p>\n

1981 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

71,46 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

359,40 \u00a0\u00a0<\/p>\n

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

56,85 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

286,16 \u00a0\u00a0<\/p>\n

1983 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

45,68 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

229,95 \u00a0\u00a0<\/p>\n

1984 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

39,24 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

197,58 \u00a0\u00a0<\/p>\n

1985 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

33,22 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

171,47 \u00a0\u00a0<\/p>\n

1986 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

27,21 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

141,94 \u00a0\u00a0<\/p>\n

1987 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

22,48 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

120,37 \u00a0\u00a0<\/p>\n

1988 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

18,33 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

90,84 \u00a0\u00a0<\/p>\n

1989 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

14,36 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

56,64 \u00a0\u00a0<\/p>\n

1990 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

11,39 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

39,17 \u00a0\u00a0<\/p>\n

1991 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

8,64 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

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

1992 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

6,80 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

20,44 \u00a0\u00a0<\/p>\n

1993 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

5,46 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

14,53 \u00a0\u00a0<\/p>\n

1994 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4,45 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

10,57 \u00a0\u00a0<\/p>\n

1995 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3,65 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

7,53 \u00a0\u00a0<\/p>\n

1996 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3,09 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

5,57 \u00a0\u00a0<\/p>\n

1997 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,67 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

4,62 \u00a0\u00a0<\/p>\n

1998 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,27 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

3,55 \u00a0\u00a0<\/p>\n

1999 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,96 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,96 \u00a0\u00a0<\/p>\n

2000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,79 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,94 \u00a0\u00a0<\/p>\n

2001 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,65 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,84 \u00a0 \u00a0<\/p>\n

A\u00d1O DE ADQUISICI\u00d3N \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

ACCIONES Y APORTES \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

BIENES RA\u00cdCES \u00a0\u00a0<\/p>\n

2002 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,54 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,62 \u00a0\u00a0<\/p>\n

2003 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,44 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,36 \u00a0\u00a0<\/p>\n

2004 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,36 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,22 \u00a0\u00a0<\/p>\n

2005 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,28 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

2,08 \u00a0\u00a0<\/p>\n

2006 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,22 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,97 \u00a0\u00a0<\/p>\n

2007 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,17 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,50 \u00a0\u00a0<\/p>\n

2008 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,33 \u00a0\u00a0<\/p>\n

2009 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,02 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

1,10 \u00a0 \u00a0<\/p>\n

En cualquiera de los casos \u00a0se\u00f1alados en los numerales 1 y 2, la cifra obtenida, puede ser adicionada en el \u00a0valor de las mejoras y contribuciones por valorizaci\u00f3n que hubieren pagado, \u00a0cuando se trate de bienes ra\u00edces. \u00a0 \u00a0<\/p>\n

Par\u00e1grafo. El costo \u00a0fiscal de los bienes ra\u00edces, aportes o acciones en sociedades determinado de \u00a0acuerdo con este art\u00edculo, podr\u00e1 ser tomado como valor patrimonial en la \u00a0declaraci\u00f3n de renta y complementarios del a\u00f1o gravable 2010. \u00a0 \u00a0<\/p>\n

Art\u00edculo 2\u00b0. Ajuste \u00a0del costo de los activos. Los contribuyentes podr\u00e1n ajustar el costo de los \u00a0activos fijos por el a\u00f1o gravable 2010, en un dos punto treinta y cinco por \u00a0ciento (2,35%), de acuerdo con lo previsto en el art\u00edculo 70 del Estatuto \u00a0Tributario. \u00a0 \u00a0<\/p>\n

Art\u00edculo 3\u00b0. El \u00a0presente decreto rige a partir del 1\u00b0 de enero de a\u00f1o 2011, previa su \u00a0publicaci\u00f3n. \u00a0 \u00a0<\/p>\n

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

Dado en Bogot\u00e1, D. C., \u00a0a 30 de diciembre de 2010. \u00a0 \u00a0<\/p>\n

JUAN MANUEL SANTOS CALDER\u00d3N \u00a0 \u00a0<\/p>\n

El Ministro de \u00a0Hacienda y Cr\u00e9dito P\u00fablico, \u00a0 \u00a0<\/p>\n

Juan Carlos Echeverry Garz\u00f3n. \u00a0 \u00a0<\/p>\n

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

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

DECRETO 4837 DE 2010 \u00a0 \u00a0\u00a0 (diciembre 30) \u00a0 \u00a0 D.O. 47.957, enero 19 de 2011 \u00a0 \u00a0 por el cual se \u00a0reglamentan los art\u00edculos 70 y 73 del Estatuto Tributario. \u00a0 \u00a0 NOTA: CORRECCI\u00d3N: \u00a0 \u00a0 En el Diario \u00a0Oficial 47.938 del jueves 30 de diciembre de 2010, p\u00e1gina 8, se \u00a0public\u00f3 el Decreto […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-43216","post","type-post","status-publish","format-standard","hentry","category-decretos-2010"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/43216","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=43216"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/43216\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=43216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=43216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=43216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}