{"id":11112,"date":"2021-08-15T14:44:00","date_gmt":"2021-08-15T19:44:00","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=11112"},"modified":"2021-08-15T21:41:11","modified_gmt":"2021-08-16T02:41:11","slug":"renta-cedular-pensiones","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=11112","title":{"rendered":"RENTA CEDULAR DE PENSIONES"},"content":{"rendered":"

\"\"<\/p>\n

RENTAS DE PENSIONES<\/span><\/strong><\/span><\/p>\n

ART\u00cdCULO 337. INGRESOS DE LAS RENTAS DE PENSIONES<\/span>.<\/span> Son ingresos de esta c\u00e9dula las pensiones de jubilaci\u00f3n, invalidez, vejez, de sobrevivientes y sobre riesgos laborales, as\u00ed como aquellas provenientes de indemnizaciones sustitutivas de las pensiones o las devoluciones de saldos de ahorro pensional.<\/span><\/strong><\/p>\n

Para efectos de establecer la renta l\u00edquida cedular, del total de ingresos se restar\u00e1n los ingresos no constitutivos de renta y las rentas exentas, considerando los l\u00edmites previstos en este Estatuto, y especialmente las rentas exentas a las que se refiere el numeral 5 del art\u00edculo 206<\/a>.<\/span><\/strong><\/p>\n

Tabla para determinar renta l\u00edquida cedular de pensiones:<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
1<\/strong><\/span><\/td>\nINGRESOS POR PENSIONES<\/strong><\/span><\/td>\n <\/span><\/strong><\/td>\n<\/tr>\n
 <\/span><\/strong><\/td>\nPensiones de jubilaci\u00f3n, invalidez, vejez, de sobrevivientes y de riesgos profesionales.<\/span><\/strong><\/td>\n <\/span><\/strong><\/td>\n<\/tr>\n
 <\/span><\/strong><\/td>\nIndemnizaciones sustitutivas de las pensiones o las devoluciones de saldos de ahorro pensional.<\/span><\/strong><\/td>\n <\/span><\/strong><\/td>\n<\/tr>\n
 <\/td>\nPensiones de jubilaci\u00f3n, invalidez, vejez, de sobrevivientes y de riesgos profesionales recibidas del exterior.<\/span><\/strong><\/td>\n <\/td>\n<\/tr>\n
 <\/td>\nIndemnizaciones sustitutivas de las pensiones o las devoluciones de saldos de ahorro pensional recibidas del exterior.<\/span><\/strong><\/td>\n <\/td>\n<\/tr>\n
2<\/strong><\/span><\/td>\nINGRESOS QUE NO CONSTITUYEN RENTA<\/strong><\/span><\/td>\n <\/td>\n<\/tr>\n
 <\/td>\nAportes obligatorios al sistema general de salud (Art 56 E.T.)<\/span><\/strong><\/td>\n <\/td>\n<\/tr>\n
 <\/td>\nContribuciones al fondo de solidaridad pensional<\/span><\/strong><\/td>\n <\/td>\n<\/tr>\n
3<\/strong><\/span><\/td>\nDEDUCCIONES<\/strong><\/span><\/td>\n <\/span><\/strong><\/td>\n<\/tr>\n
 <\/span><\/strong><\/td>\n50% gravamen financiero; siempre y cuando no se haya descontado en otra c\u00e9dula.<\/span><\/strong><\/td>\n <\/span><\/strong><\/td>\n<\/tr>\n
4<\/strong><\/span><\/td>\nRENTAS EXENTAS<\/strong><\/span><\/td>\n <\/span><\/strong><\/td>\n<\/tr>\n
 <\/span><\/strong><\/td>\nLas pensiones de jubilaci\u00f3n, invalidez, vejez, de sobrevivientes y sobre riesgos profesionales, s\u00f3lo en la parte del pago mensual igual o menor a 1.000 UVT. Numeral 5) del art\u00edculo 206 del E.T. (No incluye las recibidas del exterior).<\/span><\/strong><\/td>\n <\/span><\/strong><\/td>\n<\/tr>\n
 <\/span><\/strong><\/td>\nLas indemnizaciones sustitutivas de las pensiones o las devoluciones de saldos de ahorro pensional, s\u00f3lo en la parte del pago mensual igual o menor a 1.000 UVT. N\u00famero 5) del art\u00edculo 206 del E.T. (No incluye las recibidas del exterior).<\/span><\/strong><\/td>\n <\/span><\/strong><\/td>\n<\/tr>\n
 <\/span><\/strong><\/td>\n RENTA L\u00cdQUIDA CEDULAR DE PENSIONES<\/strong><\/span><\/td>\n (1-2-3-4)<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

ARTICULO 241.  TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES<\/span>. El impuesto sobre la renta de las personas naturales residentes en el pa\u00eds, de las sucesiones de causantes residentes en el pa\u00eds, y de los bienes destinados a fines especiales, en virtud de donaciones o asignaciones modales, se determinar\u00e1 de acuerdo con las siguientes tablas:<\/span><\/strong><\/p>\n

1. Para la renta l\u00edquida laboral y de pensiones:<\/span><\/strong><\/p>\n\n\n\n\n\n\n\n\n
RANGOS EN  UVT<\/span><\/strong><\/span><\/td>\n <\/td>\n TARIFA MARGINAL                                           IMPUESTO<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Desde<\/span><\/strong><\/span><\/td>\n               Hasta<\/span><\/strong><\/span><\/td>\n <\/td>\n<\/tr>\n
>0<\/span><\/strong><\/span><\/td>\n1090<\/span><\/strong><\/span><\/td>\n0%<\/span><\/strong><\/span><\/td>\n0<\/span><\/strong><\/span><\/td>\n<\/tr>\n
>1090<\/span><\/strong><\/span><\/td>\n1700<\/span><\/strong><\/span><\/td>\n19%<\/span><\/strong><\/span><\/td>\n(Base Gravable en UVT menos 1090 UVT) x 19%<\/span><\/strong><\/span><\/td>\n<\/tr>\n
>1700<\/span><\/strong><\/span><\/td>\n4100<\/span><\/strong><\/span><\/td>\n28%<\/span><\/strong><\/span><\/td>\n(Base Gravable en UVT menos 1700 UVT) x 28% + 116 UVT<\/span><\/strong><\/span><\/td>\n<\/tr>\n
>4100<\/span><\/strong><\/span><\/td>\nEn adelante<\/span><\/strong><\/span><\/td>\n33%<\/span><\/strong><\/span><\/td>\n(Base Gravable en UVT menos 4100 UVT) x 33% + 788 UVT<\/span><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. Tarifa para las personas naturales residentes y asignaciones y donaciones modales (A\u00f1o gravable 2019 y siguientes):<\/span><\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
RANGOS EN UVT<\/strong><\/span><\/td>\nTARIFA MARGINAL<\/strong><\/span><\/td>\nIMPUESTO<\/strong><\/span><\/td>\n<\/tr>\n
Desde<\/strong><\/span><\/td>\nHasta<\/strong><\/span><\/td>\n<\/tr>\n
0<\/strong><\/span><\/td>\n1090<\/strong><\/span><\/td>\n0%<\/strong><\/span><\/td>\n0<\/strong><\/span><\/td>\n<\/tr>\n
>1090<\/strong><\/span><\/td>\n1700<\/strong><\/span><\/td>\n19%<\/strong><\/span><\/td>\n(Base gravable en UVT menos 1090 UVT)x19%<\/strong><\/span><\/td>\n<\/tr>\n
>1700<\/strong><\/span><\/td>\n4100<\/strong><\/span><\/td>\n28%<\/strong><\/span><\/td>\n(Base gravable en UVT menos 1700 UVT)x28%+116 UVT<\/strong><\/span><\/td>\n<\/tr>\n
>4100<\/strong><\/span><\/td>\n8670<\/strong><\/span><\/td>\n33%<\/strong><\/span><\/td>\n(Base gravable en UVT menos 4100 UVT)x33%+788 UVT<\/strong><\/span><\/td>\n<\/tr>\n
>8670<\/strong><\/span><\/td>\n18970<\/strong><\/span><\/td>\n35%<\/strong><\/span><\/td>\n(Base gravable en UVT menos 8670 UVT)x35%+2296 UVT<\/strong><\/span><\/td>\n<\/tr>\n
>18970<\/strong><\/span><\/td>\n31000<\/strong><\/span><\/td>\n37%<\/strong><\/span><\/td>\n(Base gravable en UVT menos 18970 UVT)x37%+5901 UVT<\/strong><\/span><\/td>\n<\/tr>\n
>31000<\/strong><\/span><\/td>\nEn adelante<\/strong><\/span><\/td>\n39%<\/strong><\/span><\/td>\n(Base gravable en UVT menos 31000 UVT)x39%+10352 UVT<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

RENTAS DE PENSIONES ART\u00cdCULO 337. INGRESOS DE LAS RENTAS DE PENSIONES. Son ingresos de esta c\u00e9dula las pensiones de jubilaci\u00f3n, invalidez, vejez, de sobrevivientes y sobre riesgos laborales, as\u00ed como aquellas provenientes...<\/p>\n","protected":false},"author":1,"featured_media":5555,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[454,458,1],"tags":[],"class_list":["post-11112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-ultimas","category-uncategorized"],"aioseo_notices":[],"yoast_head":"\nRENTA CEDULAR DE PENSIONES - Contadores P\u00fablicos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/contadoreshoy.com\/?p=11112\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RENTA CEDULAR DE PENSIONES - 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