TABLA DE
RETENCIÓN EN
AÑO GRAVABLE
2005
RETENCIÓN EN
CONCEPTOS
|
BASE |
% |
|
1.
Ingresos originados en una relación laboral o legal y
reglamentaria a partir. |
$
1.804.001 |
TABLA |
|
2.
Demás rendimientos financieros (intereses) |
100% |
7% |
|
3.
Honorarios y Comisiones(Que hacen personas
jurídicas, sociedades de hecho y
naturales agentes de retención a personas jurídicas) D.R. 260 / 2001 |
100% |
11% |
|
4.
Honorarios y Comisiones(Que hacen personas
jurídicas, sociedades de hecho y
naturales agentes de retención a personas naturales) D.R. 260 / 2001 |
100% |
10% |
|
Nota 1: Si
ingresos del contrato
superan en el 2.004 $
63.360.000 |
100% |
11% |
|
Nota 2: A partir de la fecha en que excedan los pagos o
abonos en cuenta en el 2.004
$ 63.360.000 |
100% |
11% |
|
5.
Contratos de consultoría y administración
delegada que hacen personas jurídicas y naturales agentes de retención a
personas jurídicas D.R. 260 / 2001 |
100% |
11% |
|
6.
Contratos de administración delegada que
hacen personas jurídicas, sociedades de hecho a contratistas personas
jurídicas o asimiladas D.R. 260 / 2001 |
100% |
11% |
|
7.
Contratos de administración delegada que
hacen personas jurídicas, sociedades de hecho a contratistas personas
naturales D.R. 260/2001 y Art. 2 Decreto 1809/89 |
100% |
10% |
|
Nota 1: Si
ingresos del contrato
superan en el 2.004 $
63.360.000 |
100% |
11% |
|
Nota 2: A partir de la fecha en que excedan los pagos o
abonos en cuenta en el 2.004 $ 63.360.000 |
100% |
11% |
|
8.
Servicios en general (aplicables a no
obligados a presentar declaración de renta) |
$ 74.000
ó Sup. |
6% |
|
9.
Servicios en general efectuadas por
personas jurídicas, sociedades de hecho y naturales retenedores |
$ 74.000
ó Sup. |
6% |
|
10.
Servicios de transporte de carga |
$ 74.000
ó Sup. |
1% |
|
11.
Servicios de Transporte de pasajeros Nacional que hacen
personas jurídicas, sociedades de hecho
y personas naturales agentes retenedores |
$ 521.000
ó Sup |
3.5% |
|
|
$ 74.000
ó Sup. |
2 % |
|
12 B. Aseo y/o
Vigilancia |
$ 74.000
ó Sup. |
3 % |
|
13.
Arrendamiento de Bienes Muebles |
100% |
4% |
|
14.
Arrendamiento de Bienes Raices que hacen personas jurídicas, sociedades de
hecho y personas naturales agentes
retenedores |
$ 519.000 ó Sup. |
3.5% |
|
15.
Loterías, Rifas, Apuestas y similares |
$ 953.000 ó Sup. |
20% |
|
16.
Hoteles , Restaurantes y Hospedajes si el pago lo en forma directa personas jurídicas o
sociedades de hecho o personas natural
agentes retenedor |
$ 74.000
ó Sup. |
3.5% |
|
17.
Enajenación de Bienes Raíces |
100% |
1% |
|
18.
Compras y otros pagos que sean ingresos
Tributarios para quien los reciba que hacen personas jurídicas, sociedades de
hecho y personas naturales agentes retenedores |
$ 519.000
ó Sup |
3.5% |
|
19.
Compra de bienes y productos Agrícolas o Pecuarios sin procesamiento
industrial |
$ 1.759.000 ó Sup |
1.5% |
|
20.
Compra de bienes y productos Agrícolas o Pecuarios con procesamiento
industrial que hacen personas jurídicas, sociedades de hecho y personas
naturales agentes retenedores |
$ 519.000
ó Sup |
3.5% |
|
21.
Compra
de Café Pergamino o Cereza |
$ 2.977.000 ó Sup |
0.5% |
|
22.
Compra
de Combustible |
100% |
0.1% |
|
23.
Consultoría en Obras Públicas (Art. 35 Dec. 1522/83) |
100% |
2% |
|
24.
Retención en |
$
521..000 ó Sup |
75% del
Iva |
|
25.
Retención en |
$
74.000 ó Sup |
75% del
Iva |
|
26. Retención en |
|
10%
del Iva |
|
27. Retención en
colocación independiente de juegos de suerte y azar |
$ 91.000 |
3% |
|
SANCION
MINIMA |
$
191.000 |
|
|
TIMBRE Cuantía
superior a |
$
60.142.000 |
1.5% |
DECRETO NÚMERO 4343 DE 2004
DICIEMBRE 22 DE 2004
PARA PAGOS GRAVABLES ORIGINADOS EN
|
Intervalos de ingresos sujetos a retención |
% de
Retención |
Valor a
retener |
||
|
TARIFA DEL
0% |
||||
|
1 |
A |
1,804.000 |
0,00% |
0 |
|
TARIFA DEL
20% |
||||
|
1.804.001 |
A |
1.854.000 |
0,27% |
5.000 |
|
1.854.001 |
A |
1.904.000 |
0,80% |
15.000 |
|
1.904.001 |
A |
1.954.000 |
1,30% |
25.000 |
|
1.954.001 |
A |
2.004.000 |
1,77% |
35.000 |
|
Intervalos Ingresos sujetos a retención |
% de Retención |
Valor a retener |
||
|
2.004.001 |
A |
2.054.000 |
2,22% |
45.000 |
|
2054.001 |
A |
2.104.000 |
2,65% |
55.000 |
|
2.104.001 |
A |
2.154.000 |
3,05% |
65.000 |
|
2.154.001 |
A |
2204.000 |
3.44% |
75.000 |
|
2.204.001 |
A |
2.254.000 |
3,81% |
85.000 |
|
2.254.001 |
A |
2.304.000 |
4,17% |
95.000 |
|
2.304.001 |
A |
2.354.000 |
4,51% |
105.000 |
|
2.354.001 |
A |
2404.000 |
4,83% |
115.000 |
|
2.404.001 |
A |
2.454.000 |
5.15% |
125.000 |
|
2.454.001 |
A |
2504.000 |
5,45% |
135.000 |
|
2.504.001 |
A |
2.554.000 |
5,73% |
145.000 |
|
2.554.001 |
A |
2.604.000 |
6,01% |
155.000 |
|
2.604.001 |
A |
2.654.000 |
6,28% |
165.000 |
|
2.654.001 |
A |
2.704.000 |
6,53% |
175.000 |
|
2.704.001 |
A |
2.754.000 |
6,78% |
185.000 |
|
2.754.001 |
A |
2804.000 |
7,02% |
195.000 |
|
2.804.001 |
A |
2.854.000 |
7,25% |
205.000 |
|
2.854.001 |
A |
2865.000 |
7,38% |
211.100 |
|
TARIFA DEL
29% |
||||
|
2.865.001 |
A |
2.915.000 |
7,61% |
219.945 |
|
2.915.001 |
A |
2.965.000 |
7,97% |
234.445 |
|
2.965.001 |
A |
3.015.000 |
8,33% |
248.945 |
|
3.015.001 |
A |
3.065.000 |
8,67% |
263.445 |
|
3.065.001 |
A |
3.115.000 |
8,99% |
277.945 |
|
3.115.001 |
A |
3.165.000 |
9,31% |
292.445 |
|
3.165.001 |
A |
3.215.000 |
9,62% |
306.945 |
|
3.215.001 |
A |
3.265.000 |
9,92% |
321.445 |
|
3.265.001 |
A |
3.315.000 |
10,21% |
335.945 |
|
3.315.001 |
A |
3.365.000 |
10.49% |
350.445 |
|
3.365.001 |
A |
3.415.000 |
111,17% |
364.945 |
|
3.415.001 |
A |
3.465.000 |
11,03% |
379.445 |
|
3.465.001 |
A |
3.515.000 |
11,29% |
393.945 |
|
3.515.001 |
A |
3.565.000 |
11,54% |
408.445 |
|
3.565.001 |
A |
3.615.000 |
11,78% |
422.945 |
|
3.615.001 |
A |
3.665.000 |
12,02% |
437.445 |
|
3.665.001 |
A |
3.715.000 |
12,25% |
451.945 |
|
3.715.001 |
A |
3.765.000 |
12,47% |
466.445 |
|
3.765.001 |
A |
3.815.000 |
12,69% |
480.945 |
|
3.S15.001 |
A |
3.865.000 |
12,90% |
495.445 |
|
3.865.001 |
A |
3.915.000 |
13,11% |
509.945 |
|
3.915.001 |
A |
3.965.000 |
13,31% |
524.445 |
|
3.965.001 |
A |
4.015.000 |
13,51% |
538.945 |
|
4.015.001 |
A |
4.065.000 |
13,70% |
553.445 |
|
4.065.001 |
A |
4.115.000 |
13.89% |
567.945 |
|
4.115.001 |
A |
4,165.000 |
14.07% |
582.445 |
|
4.165.001 |
A |
4.215.000 |
14,25% |
596.945 |
|
4.215.001 |
A |
4.265.000 |
14,42% |
611.445 |
|
4.265.001 |
A |
4.315.000 |
14,59% |
625.945 |
|
4.315.001 |
A |
4.365.000 |
14,76% |
640.445 |
|
4.365.001 |
A |
4.415.000 |
14,92% |
654.945 |
|
4.415.001 |
A |
4.465.000 |
15,08% |
669.445 |
|
4.465.001 |
A |
4.515.000 |
15,23% |
683.945 |
|
Intervalos
de Ingresos sujetos a retención |
% de Retención |
Valora retener |
||
|
4.515.001 |
A |
4.565.000 |
15,38% |
698.445 |
|
;4.565.001 |
A |
4.615.000 |
15,53% |
712.945 |
|
4.615.001 |
A |
4.665.000 |
15.68% |
727.445 |
|
4.665.001 |
A |
4.715.000 |
15,82% |
741.945 |
|
4.715.001 |
A |
4.765.000 |
15.96% |
756.445 |
|
4.765.001 |
A |
4.815.000 |
16,09% |
770.945 |
|
4.815.001 |
A |
4.865.000 |
16,23% |
785.445 |
|
4.865.001 |
A |
4,915.000 |
16,36% |
799.945 |
|
4.915.001 |
A |
4.965.000 |
16.49% |
814.445 |
|
4.965.001 |
A |
5.015.000 |
16,61% |
828.945 |
|
5.015.001 |
A |
5.065.000 |
16,74% |
843.445 |
|
5.065.001 |
A |
5.115.000 |
16,86% |
857.945 |
|
5.115.001 |
A |
5.165.000 |
16,97% |
872.445 |
|
5.165.001 |
A |
5.215.000 |
17,09% |
886.945 |
|
5.215.001 |
A |
5.265.000 |
17,20% |
901.445 |
|
5.265.001 |
A |
5.315.000 |
17,31% |
915.945 |
|
5.315.001 |
A |
5.365.000 |
17.42% |
930.445 |
|
5.365.001 |
A |
5.415.000 |
17,53% |
944.945 |
|
5.415.001 |
A |
5.465.000 |
17,64% |
959.445 |
|
5.465.001 |
A |
5.515.000 |
17.74% |
973.945 |
|
5.515.001 |
A |
5.565.000 |
17,84% |
988.445 |
|
5.565.001 |
A |
5.615.000 |
17,94% |
1.002.945 |
|
5.615.001 |
A |
5.665.000 |
18,04% |
1.017.445 |
|
5.665.001 |
A |
5.715.000 |
18,14% |
1.031.945 |
|
5.715.001 |
A |
5.765.000 |
18,23% |
1.046.445 |
|
5.765.001 |
A |
5.815.000 |
18,32% |
1.060.945 |
|
5.815.D01 |
A |
5.865.000 |
18,42% |
1.075.445 |
|
5.865.001 |
A |
5.915.000 |
18,51% |
1.089.945 |
|
5.915.001 |
A |
5.965.000 |
18,59% |
1.104.445 |
|
5.965.001 |
A |
6.015.000 |
18,68% |
1.118.945 |
|
6.015.001 |
A |
6.065.000 |
18,77% |
1.133.445 |
|
6.065.001 |
A |
6.115.000 |
18,85% |
1.147.945 |
|
6.115.001 |
A |
6.165.000 |
18,93% |
1.162.445 |
|
6.165.001 |
A |
6.215.000 |
19,01% |
1.176.945 |
|
6.215.001 |
A |
6.265.000 |
19,09% |
1.191.445 |
|
6.265.001 |
A |
6.315.000 |
19,17% |
1.205.945 |
|
6.315.001 |
A |
6365.000 |
19.25% |
1.220.445 |
|
6,365.001 |
A |
6.415.000 |
19,33% |
1.234.945 |
|
6.415.001 |
A |
6.465.000 |
19,40% |
1.249.445 |
|
6.465.001 |
A |
6.515.000 |
19.48% |
1.263.945 |
|
6.515.001 |
A |
6.565.000 |
19,55% |
1.278.445 |
|
6.565.001 |
A |
6.615.000 |
19,62% |
1.292.945 |
|
6.615.001 |
A |
6.665.000 |
19,69% |
1.307.445 |
|
6.665.001 |
A |
6.715.000 |
19,76% |
1.321.945 |
|
6.715.001 |
A |
6765.000 |
19,83% |
1.336.445 |
|
6.765.001 |
A |
6.815.000 |
19,90% |
1.350.945 |
|
6.815.001 |
A |
6.865.000 |
19,96% |
1.365.445 |
|
6.865.001 |
A |
6.897.000 |
20,02% |
1.377.335 |
|
TARIFA DEL
35%. |
||||
|
6.897.001 |
A |
6.947.000 |
20,11% |
1.391.685 |
|
6.947.001 |
A |
6.997.000 |
20,21% |
1.409.185 |
|
6.997.001 |
A |
7.047.000 |
20,32% |
1.426.685 |
|
Intervalo de
ingresos sujetos a retención |
% de Retención |
Valor a retener |
||
|
7.047.001 |
A |
7.097.000 |
20,42% |
1.444.185 |
|
7.097.001 |
A |
7.147.000 |
20.52% |
1.461.685 |
|
7.147.001 |
A |
7.197.000 |
20,62% |
1.479.185 |
|
7.197.001 |
A |
7.247.000 |
20,72% |
1.496.685 |
|
7.247.001 |
A |
7.297.000 |
20,82% |
1.514.185 |
|
7.297.001 |
A |
7.347.000 |
20.92% |
1.531.685 |
|
7.347.001 |
A |
7.397.000 |
21,01% |
1.549.185 |
|
7.397.001 |
A |
7.447,000 |
21,11% |
1.566.685 |
|
7.447.001 |
A |
7497.000 |
21.20% |
1.584.185 |
|
7.497.001 |
A |
7.547.000 |
21,29% |
1.601.685 |
|
7.547.001 |
A |
7.597.000 |
21,38% |
1.619.185 |
|
7.597.001 |
A |
7.647.000 |
21,47% |
1.636.685 |
|
7.647.001 |
A |
7.697.000 |
21.56% |
1.654.185 |
|
7.697.001 |
A |
7.747.000 |
21,65% |
1.671.685 |
|
7.747.001 |
A |
7.797.000 |
21,73% |
1.689.185 |
|
7.797.001 |
A |
7.847.000 |
21,82% |
1.706.685 |
|
7.847.001 |
A |
7.897.000 |
21,90% |
1.724.185 |
|
7.897.001 |
A |
7.947.000 |
21,99% |
1.741.685 |
|
7.947.001 |
A |
7.997.000 |
22,07% |
1.759.185 |
|
7.997.001 |
En adelante |
1.759.185 |
||
|
|
más el 35% del exceso sobre $7.997.001 |
|||
DECRETO 4344 DE 2004
TABLA DEL IMPUESTO SOBRE
ARTÍCULO 241 DEL ESTATUTO TRIBUTARIO
|
TARIFA DEL 0% |
||||
|
1 |
a |
21.644.000 |
0,00%| 0 |
|
|
TARIFA DEL 0% |
||||
|
21.644.001 |
a |
22.244.000 |
0,27% |
60.000 |
|
22.244.001 |
a |
22.844.000 |
0,80% |
180.000 |
|
22844.001 |
a |
23.444.000 |
1.30% |
300.000 |
|
23.444.001 |
a |
24.044.000 |
1,77% |
420.000 |
|
24,044.001 |
a |
24.644.000 |
2,22% |
540.000 |
|
Intervalos de Renta
Gravable o de Ganancia Ocasional $ |
|
|
Tarifa del promedio del
intervalo |
Impuesto de renta $ |
|
24.644.001 |
a |
25.244.000 |
2,65% |
660.000 |
|
25.244.001 |
a |
25.844.000 |
3,05% |
780.000 |
|
25.844.001 |
a |
26.444.000 |
3,44% |
900.000 |
|
26.444.001 |
a |
27.044.000 |
3,81% |
1.020.000 |
|
27.044.001 |
a |
27.644.000 |
4,17% |
1.140.000 |
|
27.644.001 |
a |
28.244.000 |
4,51% |
1.260.000 |
|
28.244.001 |
a |
28.844.000 |
4,83% |
1.380.000 |
|
28.844.001 |
a |
29.444.000 |
5,15% |
1.500.000 |
|
29.444.001 |
a |
30.044.000 |
5,45% |
1.620.000 |
|
30.044.001 |
a |
30,644.000 |
5,73% |
1.740.000 |
|
30.644.001 |
a |
31.244.000 |
6,01% |
1,860.000 |
|
31.244.001 |
a |
31.844.000 |
6,28% |
1.980.000 |
|
31.844.001 |
a |
32.444.000 |
6,53% |
2.100.000 |
|
32.444.001 |
a |
33.044.000 |
6,78% |
2,220.000 |
|
33.044.001 |
a |
33.644.000 |
7,02% |
2.340.000 |
|
33.644.001 |
a |
34.244.000 |
7,25% |
2.460.000 |
|
34.244.001 |
a |
34.376.000 |
7,38% |
2.533.200 |
|
TARIFA DEL 29% |
||||
|
34.376.001 |
a |
34.976.000 |
7,61% |
2.639.340 |
|
34.976.001 |
a |
35.576.000 |
7,98% |
2.813.340 |
|
35.576.001 |
a |
36.176.000 |
8,33% |
2.987.340 |
|
36.176.001 |
a |
36.776.000 |
8,67% |
3.161.340 |
|
36.776.001 |
a |
37.376.000 |
9,00% |
3.335.340 |
|
37.376.001 |
a |
37.976.000 |
9,31% |
3.509.340 |
|
37.976.001 |
a |
38.576.000 |
9,62% |
3.683.340 |
|
38.576.001 |
a |
39.176.000 |
9,92% |
3.857.340 |
|
39.176.001 |
a |
39.776.000 |
10,21% |
4.031.340 |
|
39.776.001 |
a |
40.376.000 |
10,49% |
4.205.340 |
|
40.376.001 |
a |
40.976.000 |
10,77% |
4.379.340 |
|
40.976.001 |
a |
41.576.000 |
11,03% |
4.553.340 |
|
41.576.001 |
a |
42.176.000 |
11,29% |
4.727.340 |
|
42.17G.001 |
a |
42.776.000 |
11,54% |
4.901.340 |
|
42.776.001 |
a |
43.376.000 |
11.78% |
5.075.340 |
|
43.376.001 |
a |
43.976.000 |
12.02% |
5.249.340 |
|
43.976.001 |
a |
44.576.000 |
12.25% |
5.423.340 |
|
44.576.001 |
a |
45.176.000 |
12.47% |
5.597.340 |
|
45.176.001 |
a |
45.776.000 |
12,69% |
5.771.340 |
|
45.776.001 |
a |
46.376.000 |
12,90% |
5.945.340 |
|
46.376.001 |
a |
46.976.000 |
13,11% |
6.119.340 |
|
46.97G.001 |
a |
47.576.000 |
13,31% |
6.293.340 |
|
47.576.001 |
a |
48.176.000 |
13,51% |
6.467.340 |
|
48.176.001 |
a |
48.776.000 |
13,70% |
6.641.340 |
|
48.776.001 |
a |
49.376.000 |
13,89% |
6.815.340 |
|
49.376.001 |
a |
49.976.000 |
14,07% |
6.989.340 |
|
49.976.001 |
a |
50.576.000 |
14,25% |
7.163.340 |
|
50.576.001 |
a |
51.176.000 |
14,42% |
7.337.340 |
|
51.176.001 |
a |
51.776.000 |
14,59% |
7.511.340 |
|
51.776.001 |
a |
52.376.000 |
14,76% |
7.685.340 |
|
52.376.001 |
a |
52.976.000 |
14,92% |
7.859.340 |
|
Intervalos de Renta Gravable o de ganancia Ocasional |
|
|
Tarifa del promedio del intervalo |
Impuesto de renta $ |
|
52.976.001 |
a |
53.576.000 |
15,08% |
8.033.340 |
|
53.576.001 |
a |
54.176.000 |
15,23% |
8.207.340 |
|
54.176.001 |
a |
54.776.000 |
15,39% |
8.381.340 |
|
54776.001 |
a |
55.376.000 |
15,53% |
8.555.340 |
|
55.376.001 |
a |
55.976.000 |
15,68% |
8.729.340 |
RETENCIÓN EN LA FUENTE AÑO 2004
RETENCIÓN EN LA FUENTE AÑO 2003