VALOR HISTÓRICO UVT* 
| 
   AÑO  | 
  
   VALOR
  UVT  | 
  
   NORMA  | 
 
| 
   2025  | 
  
   $49.799  | 
  |
| 
   2024  | 
  
   $47.065  | 
  
   Resolución DIAN 000187 de 2023  | 
 
| 
   2023  | 
  
   $42.412  | 
  
   Resolución
  DIAN 001264 de 2022  | 
 
| 
   2022  | 
  
   $38.004  | 
  
   Resolución
  DIAN 000140 de 2021  | 
 
| 
   2021  | 
  
   $36.308  | 
  
   Resolución
  DIAN 000111 de 2020  | 
 
| 
   2020  | 
  
   $35.607  | 
  
   Resolución
  DIAN 000084 de 2019  | 
 
| 
   2019  | 
  
   $34.270  | 
  
   Resolución
  DIAN 000056 de 2018  | 
 
| 
   2018  | 
  
   $33.156  | 
  
   Resolución
  DIAN 000063 de 2017  | 
 
| 
   2017  | 
  
   $31.859  | 
  
   Resolución DIAN 000071 de 2016  | 
 
| 
   2016  | 
  
   $28.279  | 
  
   Resolución
  DIAN 000115 de 2015  | 
 
| 
   2015  | 
  
   $28.279  | 
  
   Resolución DIAN 000245 de 2014  | 
 
| 
   2014  | 
  
   $27.485  | 
  
   Resolución
  DIAN 000227 de 2013  | 
 
| 
   2013  | 
  
   $26.841  | 
  
   Resolución DIAN 00138 de 2012  | 
 
| 
   2012  | 
  
   $26.049  | 
  
   Resolución
  DIAN 011963 de 2011  | 
 
| 
   2011  | 
  
   $25.132  | 
  
   Resolución DIAN 012066 de 2010  | 
 
| 
   2010  | 
  
   $24.555  | 
  
   Resolución
  DIAN 012115 de 2009  | 
 
| 
   2009  | 
  
   $23.763  | 
  
   Resolución DIAN 01063 de 2008  | 
 
| 
   2008  | 
  
   $22.054  | 
  
   Resolución
  DIAN 15013 de 2007  | 
 
| 
   2007  | 
  
   $20.974  | 
  
   Resolución DIAN 15652 de 2006  | 
 
| 
   2006  | 
  
   $20.000  | 
  
   Ley
  1116 de 2006  |