Decreto 2587 de 1999, por el cual se reajustan los valores absolutos expresados en moneda nacional en las normas relativas a los impuestos sobre la renta y complementarios, sobre las ventas, al impuesto de timbre nacional, para el año gravable 2000 y se dictan otras disposiciones.
| Emisor | Ministerio de Hacienda y Crédito Público |
| Número de Boletín | 43828 |
EL PRESIDENTE DE LA REPÚBLICA DE COLOMBIA,
en ejercicio de sus atribuciones constitucionales y legales y
en especial de las establecidas en los
artículos 242, 868 y 869 del Estatuto Tributario, y
CONSIDERANDO:
Que de acuerdo con los artículos 868 y 869 del Estatuto Tributario, los valores absolutos expresados en moneda nacional en las normas relativas a los Impuestos Sobre la Renta y Complementarios, sobre las Ventas y Timbre Nacional, se reajustarán anual y acumulativamente en el ciento por ciento (100%) del incremento porcentual del índice de precios al consumidor para empleados que corresponde elaborar al Departamento Administrativo Nacional de Estadística, en el período comprendido entre el primero (1o.) de octubre del año anterior al gravable y la misma fecha del año inmediatamente anterior a éste.
DECRETA:
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TABLA DEL IMPUESTO SOBRE LA RENTA Y COMPLEMENTARIOS PARA EL AÑO GRAVABLE 2000
del Estatuto Tributario.
TABLA DE IMPUESTO A LA RENTA Y GANANCIAS OCASIONALES
AÑO GRAVABLE 2000
Intervalos de Renta Gravable Tarifa
Ganancia Ocasional Promedio Impuesto
del Intervalo % $
1 a 15,800,000 0.00 0
15,800,001 a 16,000,000 0.13 20,000
16,000,001 a 16,200,000 0.37 60,000
16,200,001 a 16,400,000 0.61 100,000
16,400,001 a 16,600,000 0.85 140,000
16,600,001 a 16,800,000 1.08 180,000
16,800,001 a 17,000,000 1.30 220,000
17,000,001 a 17,200,000 1.52 260,000
17,200,001 a 17,400,000 1.73 300,000
17,400,001 a 17,600,000 1.94 340,000
17,600,001 a 17,800,000 2.15 380,000
17,800,001 a 18,000,000 2.35 420,000
18,000,001 a 18,200,000 2.54 460,000
18,200,001 a 18,400,000 2.73 500,000
18,400,001 a 18,600,000 2.92 540,000
18,600,001 a 18,800,000 3.10 580,000
18,800,001 a 19,000,000 3.28 620,000
19,000,001 a 19,200,000 3.46 660,000
19,200,001 a 19,400,000 3.63 700,000
19,400,001 a 19,600,000 3.79 740,000
19,600,001 a 19,800,000 3.96 780,000
19,800,001 a 20,000,000 4.12 820,000
20,000,001 a 20,200,000 4.28 860,000
20,200,001 a 20,400,000 4.43 900,000
20,400,001 a 20,600,000 4.59 940,000
20,600,001 a 20,800,000 4.73 980,000
20,800,001 a 21,000,000 4.88 1,020,000
21,000,001 a 21,200,000 5.02 1,060,000
21,200,001 a 21,400,000 5.16 1,100,000
21,400,001 a 21,600,000 5.30 1,140,000
21,600,001 a 21,800,000 5.44 1,180,000
21,800,001 a 22,000,000 5.57 1,220,000
22,000,001 a 22,200,000 5.70 1,260,000
22,200,001 a 22,400,000 5.83 1,300,000
22,400,001 a 22,600,000 5.96 1,340,000
22,600,001 a 22,800,000 6.08 1,380,000
22,800,001 a 23,000,000 6.20 1,420,000
23,000,001 a 23,200,000 6.32 1,460,000
23,200,001 a 23,400,000 6.44 1,500,000
23,400,001 a 23,600,000 6.55 1,540,000
23,600,001 a 23,800,000 6.74 1,598,000
23,800,001 a 24,000,000 6.93 1,656,000
24,000,001 a 24,200,000 7.11 1,714,000
24,200,001 a 24,400,000 7.29 1,772,000
24,400,001 a 24,600,000 7.47 1,830,000
24,600,001 a 24,800,000 7.64 1,888,000
24,800,001 a 25,000,000 7.82 1,946,000
25,000,001 a 25,200,000 7.98 2,004,000
25,200,001 a 25,400,000 8.15 2,062,000
25,400,001 a 25,600,000 8.31 2,120,000
25,600,001 a 25,800,000 8.47 2,178,000
25,800,001 a 26,000,000 8.63 2,236,000
26,000,001 a 26,200,000 8.79 2,294,000
26,200,001 a 26,400,000 8.94 2,352,000
26,400,001 a 26,600,000 9.09 2,410,000
26,600,001 a 26,800,000 9.24 2,468,000
26,800,001 a 27,000,000 9.39 2,526,000
27,000,001 a 27,200,000 9.54 2,584,000
27,200,001 a 27,400,000 9.68 2,642,000
27,400,001 a 27,600,000 9.82 2,700,000
27,600,001 a 27,800,000 9.96 2,758,000
27,800,001 a 28,000,000 10.09 2,816,000
28,000,001 a 28,200,000 10.23 2,874,000
28,200,001 a 28,400,000 10.36 2,932,000
28,400,001 a 28,600,000 10.49 2,990,000
28,600,001 a 28,800,000 10.62 3,048,000
28,800,001 a 29,000,000 10.75 3,106,000
29,000,001 a 29,200,000 10.87 3,164,000
29,200,001 a 29,400,000 11.00 3,222,000
29,400,001 a 29,600,000 11.12 3,280,000
29,600,001 a 29,800,000 11.24 3,338,000
29,800,001 a 30,000,000 11.36 3,396,000
30,000,001 a 30,200,000 11.48 3,454,000
30,200,001 a 30,400,000 11.59 3,512,000
30,400,001 a 30,600,000 11.70 3,570,000
30,600,001 a 30,800,000 11.82 3,628,000
30,800,001 a 31,000,000 11.93 3,686,000
31,000,001 a 31,200,000 12.04 3,744,000
31,200,001 a 31,400,000 12.15 3,802,000
31,400,001 a 31,600,000 12.25 3,860,000
31,600,001 a 31,800,000 12.36 3,918,000
31,800,001 a 32,000,000 12.46 3,976,000
32,000,001 a 32,200,000 12.57 4,034,000
32,200,001 a 32,400,000 12.67 4,092,000
32,400,001 a 32,600,000 12.77 4,150,000
32,600,001 a 32,800,000 12.87 4,208,000
32,800,001 a 33,000,000 12.97 4,266,000
33,000,001 a 33,200,000 13.06 4,324,000
33,200,001 a 33,400,000 13.16 4,382,000
33,400,001 a 33,600,000 13.25 4,440,000
33,600,001 a 33,800,000 13.35 4,498,000
33,800,001 a 34,000,000 13.44 4,556,000
34,000,001 a 34,200,000 13.53 4,614,000
34,200,001 a 34,400,000 13.62 4,672,000
34,400,001 a 34,600,000 13.71 4,730,000
34,600,001 a 34,800,000 13.80 4,788,000
34,800,001 a 35,000,000 13.89 4,846,000
35,000,001 a 35,200,000 13.97 4,904,000
35,200,001 a 35,400,000 14.06 4,962,000
35,400,001 a 35,600,000 14.14 5,020,000
35,600,001 a 35,800,000 14.22 5,078,000
35,800,001 a 36,000,000 14.31 5,136,000
36,000,001 a 36,200,000 14.39 5,194,000
36,200,001 a 36,400,000 14.47 5,252,000
36,400,001 a 36,600,000 14.55 5,310,000
36,600,001 a 36,800,000 14.63 5,368,000
36,800,001 a 37,000,000 14.70 5,426,000
37,000,001 a 37,200,000 14.78 5,484,000
37,200,001 a 37,400,000 14.86 5,542,000
37,400,001 a 37,600,000 14.93 5,600,000
37,600,001 a 37,800,000 15.01 5,658,000
37,800,001 a 38,000,000 15.08 5,716,000
38,000,001 a 38,200,000 15.15 5,774,000
38,200,001 a 38,400,000 15.23 5,832,000
38,400,001 a 38,600,000 15.30 5,890,000
38,600,001 a 38,800,000 15.37 5,948,000
38,800,001 a 39,000,000 15.44 6,006,000
39,000,001 a 39,200,000 15.51 6,064,000
39,200,001 a 39,400,000 15.58 6,122,000
39,400,001 a 39,600,000 15.65 6,180,000
39,600,001 a 39,800,000 15.71 6,238,000
39,800,001 a 40,000,000 15.78 6,296,000
40,000,001 a 40,200,000 15.85 6,354,000
40,200,001 a 40,400,000 15.91 6,412,000
40,400,001 a 40,600,000 15.98 6,470,000
40,600,001 a 40,800,000 16.04 6,528,000
40,800,001 a 41,000,000 16.10 6,586,000
41,000,001 a 41,200,000 16.17 6,644,000
41,200,001 a 41,400,000 16.23 6,702,000
41,400,001 a 41,600,000 16.29 6,760,000
41,600,001 a 41,800,000 16.35 6,818,000
41,800,001 a 42,000,000 16.41 6,876,000
42,000,001 a 42,200,000 16.47 6,934,000
42,200,001 a 42,400,000 16.53 6,992,000
42,400,001 a 42,600,000 16.59 7,050,000
42,600,001 a 42,800,000 16.65 7,108,000
42,800,001 a 43,000,000 16.70 7,166,000
43,000,001 a 43,200,000 16.76 7,224,000
43,200,001 a 43,400,000 16.82 7,282,000
43,400,001 a 43,600,000 16.87 7,340,000
43,600,001 a 43,800,000 16.93 7,398,000
43,800,001 a 44,000,000 16.98 7,456,000
44,000,001 a 44,200,000 17.04 7,514,000
44,200,001 a 44,400,000 17.09 7,572,000
44,400,001 a 44,600,000 17.15 7,630,000
44,600,001 a 44,800,000 17.20 7,688,000
44,800,001 a 45,000,000 17.25 7,746,000
45,000,001 a 45,200,000 17.30 7,804,000
45,200,001 a 45,400,000 17.36 7,862,000
45,400,001 a 45,600,000 17.41 7,920,000
45,600,001 a 45,800,000 17.46 7,978,000
45,800,001 a 46,000,000 17.51 8,036,000
46,000,001 a 46,200,000 17.56 8,094,000
46,200,001 a 46,400,000 17.61 8,152,000
46,400,001 a 46,600,000 17.66 8,210,000
46,600,001 a 46,800,000 17.70 8,268,000
46,800,001 a 47,000,000 17.75 8,326,000
47,000,001 a 47,200,000 17.80 8,384,000
47,200,001 a 47,400,000 17.85 8,442,000
47,400,001 a 47,600,000 17.89 8,500,000
47,600,001 a 47,800,000 17.94 8,558,000
47,800,001 a 48,000,000 17.99 8,616,000
48,000,001 a 48,200,000 18.03 8,674,000
48,200,001 a 48,400,000 18.08 8,732,000
48,400,001 a 48,600,000 18.12 8,790,000
48,600,001 a 48,800,000 18.17 8,848,000
48,800,001 a 49,000,000 18.21 8,906,000
49,000,001 a 49,200,000 18.26 8,964,000
49,200,001 a 49,400,000 18.30 9,022,000
49,400,001 a 49,600,000 18.34 9,080,000
49,600,001 a 49,800,000 18.39 9,138,000
49,800,001 a 50,000,000 18.43 9,196,000
50,000,001 a 50,200,000 18.47 9,254,000
50,200,001 a 50,400,000 18.51 9,312,000
50,400,001 a 50,600,000 18.55 9,370,000
50,600,001 a 50,800,000 18.60 9,428,000
50,800,001 a 51,000,000 18.64 9,486,000
51,000,001 a 51,200,000 18.68 9,544,000
51,200,001 a 51,400,000 18.72 9,602,000
51,400,001 a 51,600,000 18.76 9,660,000
51,600,001 a 51,800,000 18.80 9,718,000
51,800,001 a 52,000,000 18.84 9,776,000
52,000,001 a 52,200,000 18.88 9,834,000
52,200,001 a 52,400,000 18.91 9,892,000
52,400,001 a 52,600,000 18.95 9,950,000
52,600,001 a 52,800,000 18.99 10,008,000
52,800,001 a 53,000,000 19.03 10,066,000
53,000,001 a 53,200,000 19.07 10,124,000
53,200,001 a 53,400,000 19.10 10,182,000
53,400,001 a 53,600,000 19.14 10,240,000
53,600,001 a 53,800,000 19.18 10,298,000
53,800,001 a 54,000,000 19.21 10,356,000
54,000,001 a 54,200,000 19.25 10,414,000
54,200,001 a 54,400,000 19.29 10,472,000
54,400,001 a 54,600,000 19.32 10,530,000
54,600,001 a 54,800,000 19.36 10,588,000
54,800,001 a 55,000,000 19.39 10,646,000
55,000,001 a 55,200,000 19.43 10,704,000
55,200,001 a 55,400,000 19.46...
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