{"id":360,"date":"2023-07-09T11:59:11","date_gmt":"2023-07-09T16:59:11","guid":{"rendered":"https:\/\/calendariotributario.org\/?p=360"},"modified":"2023-07-09T12:02:05","modified_gmt":"2023-07-09T17:02:05","slug":"sobretasa","status":"publish","type":"post","link":"https:\/\/calendariotributario.org\/sobretasa\/","title":{"rendered":"Sobretasa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"360\" class=\"elementor elementor-360\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-520f27d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"520f27d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-272d1aa\" data-id=\"272d1aa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-999b944 elementor-widget elementor-widget-heading\" data-id=\"999b944\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.2 - 11-05-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Sobretasa a la renta para entidades financieras: objetivo, marco legal y tarifas vigentes<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f27d7cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f27d7cf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-541f7f6\" data-id=\"541f7f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd231e1 elementor-widget elementor-widget-image\" data-id=\"cd231e1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.2 - 11-05-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"238\" src=\"https:\/\/calendariotributario.org\/wp-content\/uploads\/2023\/07\/sobretasa-principal-1024x305.jpg\" class=\"attachment-large size-large wp-image-362\" alt=\"\" srcset=\"https:\/\/calendariotributario.org\/wp-content\/uploads\/2023\/07\/sobretasa-principal-1024x305.jpg 1024w, https:\/\/calendariotributario.org\/wp-content\/uploads\/2023\/07\/sobretasa-principal-300x90.jpg 300w, https:\/\/calendariotributario.org\/wp-content\/uploads\/2023\/07\/sobretasa-principal-768x229.jpg 768w, https:\/\/calendariotributario.org\/wp-content\/uploads\/2023\/07\/sobretasa-principal.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43ed55c elementor-widget elementor-widget-text-editor\" data-id=\"43ed55c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.2 - 11-05-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Con el prop\u00f3sito de contribuir al bienestar general de la poblaci\u00f3n y mejorar su calidad de vida, el Estado colombiano cre\u00f3 hace algunos a\u00f1os la sobretasa a la renta para entidades financieras. De acuerdo con la legislaci\u00f3n tributaria, lo recaudado por esta obligaci\u00f3n <strong>debe destinarse a financiar carreteras y v\u00edas de la Red Vial Terciaria<\/strong>.<\/p><p><span style=\"font-weight: var( --e-global-typography-text-font-weight );\">\u00a0<\/span><\/p><p><span style=\"font-weight: var( --e-global-typography-text-font-weight );\">Tambi\u00e9n te puede interesar:\u00a0<\/span><a style=\"font-weight: var( --e-global-typography-text-font-weight );\" href=\"https:\/\/calendariotributario.org\/iva\/\">Impuesto sobre las ventas o impuesto al valor agregado<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72150a0 elementor-widget elementor-widget-text-editor\" data-id=\"72150a0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2>Marco legal de la sobretasa a la renta<\/h2><p>El <a href=\"https:\/\/estatuto.co\/?e=989\" target=\"_blank\" rel=\"noopener\"><strong>art\u00edculo 240 del Estatuto Tributario (ET)<\/strong><\/a> indica cu\u00e1les son las tarifas del impuesto de renta que deben pagar las personas jur\u00eddicas (empresas) en Colombia. Esta norma del ET<strong> fue modificada por el art\u00edculo 92 de la Ley 2010 de 2019<\/strong> (tambi\u00e9n conocida como ley de crecimiento econ\u00f3mico); con esta modificaci\u00f3n se estableci\u00f3 que \u201clas instituciones financieras deber\u00e1n liquidar unos puntos adicionales al impuesto de renta y complementarios\u2026\u201d, para los periodos gravables 2020, 2021 y 2022.<\/p><p>Aunque esta sobretasa a las instituciones financieras fue demandada, en marzo de 2021<strong> la Corte Constitucional la ratific\u00f3 declar\u00e1ndola exequible<\/strong> y, por lo tanto, autoriz\u00f3 que se siga cobrando dicha sobretasa.<\/p><p>Posteriormente, el art\u00edculo 240 del ET fue nuevamente modificado, esta vez por la <a href=\"https:\/\/dapre.presidencia.gov.co\/normativa\/normativa\/LEY%202155%20DEL%2014%20DE%20SEPTIEMBRE%20DE%202021.pdf\" target=\"_blank\" rel=\"noopener\">Ley 2155 de 2021<\/a>, mediante la cual <strong>se ampliaron los periodos gravables<\/strong> de la sobretasa al impuesto de renta para entidades financieras y <strong>se aumentaron las tarifas<\/strong>.<\/p><h2>Tarifa vigente del impuesto a la renta<\/h2><p>La tarifa del impuesto de renta para personas jur\u00eddicas <strong>se calcula a partir de la renta l\u00edquida gravable<\/strong>, que est\u00e1 conformada por los ingresos anuales del contribuyente, a los cuales se le restan gastos, costos y ciertos beneficios tributarios.<\/p><p>Con las modificaciones introducidas por la Ley 2155 de 2021, la tarifa del impuesto a la renta para personas jur\u00eddicas pas\u00f3 a ser del <span style=\"text-decoration: underline;\"><strong>35% a partir del a\u00f1o gravable 2022<\/strong>.<\/span><\/p><h2>Tarifas de la sobretasa a la renta para entidades financieras<\/h2><p>De acuerdo con la Ley 2155, la <strong>sobretasa para las instituciones financieras<\/strong> <strong>entre 2022 y 2025 ser\u00e1 del 3%. <\/strong>Esto quiere decir que las tarifas para estas entidades quedan de la siguiente manera:<\/p><table><tbody><tr><td><strong>A\u00f1o\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/td><td><strong>Tarifa general\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/td><td><strong>Sobre tasa\u00a0 \u00a0 \u00a0<\/strong><\/td><td><strong>Tarifa total<\/strong><\/td><\/tr><tr><td>2022<\/td><td>35%<\/td><td>3%<\/td><td>38%<\/td><\/tr><tr><td>2023<\/td><td>35%<\/td><td>3%<\/td><td>38%<\/td><\/tr><tr><td>2024<\/td><td>35%<\/td><td>3%<\/td><td>38%<\/td><\/tr><tr><td>2025<\/td><td>35%<\/td><td>3%<\/td><td>38%<\/td><\/tr><\/tbody><\/table><h3>\u00a0<\/h3><h3>\u00bfPara qu\u00e9 instituciones financieras aplica esta sobretasa?<\/h3><p>Esta sobretasa a la renta aplica para las personas jur\u00eddicas que, en el a\u00f1o gravable correspondiente, tengan una <strong>renta gravable igual o superior a 120.000 UVT<\/strong>.<\/p><h2>\u00bfCu\u00e1ndo se debe pagar la sobretasa a la renta para entidades financieras?<\/h2><p>El impuesto de renta es una obligaci\u00f3n tributaria que se debe declarar y pagar anualmente. En cuanto a la sobretasa para instituciones financieras que se describe en este art\u00edculo, est\u00e1 sujeta a un <strong>anticipo del 100% del valor de la misma<\/strong>.<\/p><p>Este anticipo de la sobretasa sobre el impuesto a la renta y complementarios, <strong>debe pagarse en dos cuotas iguales a lo largo del a\u00f1o<\/strong>, de acuerdo con los plazos fijados por la legislaci\u00f3n vigente.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sobretasa a la renta para entidades financieras: objetivo, marco legal y tarifas vigentes Con el prop\u00f3sito de contribuir al bienestar general de la poblaci\u00f3n y mejorar su calidad de vida, el Estado colombiano cre\u00f3 hace algunos a\u00f1os la sobretasa a la renta para entidades financieras. De acuerdo con la legislaci\u00f3n tributaria, lo recaudado por esta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":363,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[5],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sobretasa - calendariotributario.org<\/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:\/\/calendariotributario.org\/sobretasa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sobretasa - calendariotributario.org\" \/>\n<meta property=\"og:description\" content=\"Sobretasa a la renta para entidades financieras: objetivo, marco legal y tarifas vigentes Con el prop\u00f3sito de contribuir al bienestar general de la poblaci\u00f3n y mejorar su calidad de vida, el Estado colombiano cre\u00f3 hace algunos a\u00f1os la sobretasa a la renta para entidades financieras. 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