{"id":10175,"date":"2020-08-12T08:32:42","date_gmt":"2020-08-12T06:32:42","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/limites-de-las-rentas-exentas-y-algunas-deducciones-especiales\/"},"modified":"2020-08-12T08:32:42","modified_gmt":"2020-08-12T06:32:42","slug":"limites-de-las-rentas-exentas-y-algunas-deducciones-especiales","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/limites-de-las-rentas-exentas-y-algunas-deducciones-especiales\/","title":{"rendered":"L\u00edmites de las rentas exentas y algunas deducciones especiales"},"content":{"rendered":"<p>En la declaraci\u00f3n de renta del a\u00f1o gravable 2019, las personas naturales deben tener en cuenta los siguientes l\u00edmites aplicables a las rentas exentas y deducciones, en relaci\u00f3n con las rentas de trabajo:<\/p>\n<ul>\n<li>Deducci\u00f3n por medicina prepagada hasta $6.580.000.<\/li>\n<\/ul>\n<ul>\n<li>Frente a los pagos por dependientes econ\u00f3micos, la deducci\u00f3n se encuentra limita al 10% de los ingresos brutos y hasta un m\u00e1ximo de $13.160.000.<\/li>\n<\/ul>\n<ul>\n<li>La deducci\u00f3n por intereses sobre pr\u00e9stamos hipotecarios o leasing para adquisici\u00f3n de vivienda est\u00e1 limitada a $41.124.000. Si el cr\u00e9dito ha sido otorgado a varias personas, se aplicar\u00e1 proporcionalmente a cada una de ellas, o podr\u00e1 solicitarse totalmente por solo una de ellas, siempre y cuando la otra persona no tome la deducci\u00f3n.<\/li>\n<\/ul>\n<ul>\n<li>Los aportes voluntarios a pensiones se consideran renta exenta, hasta una suma que adicionada al valor de los aportes a las cuentas AFC, no exceda del 30% del ingreso tributario del a\u00f1o y hasta un m\u00e1ximo de $130.226.000.<\/li>\n<\/ul>\n<p>Debe tenerse en cuenta que, en todo caso, las rentas exentas y las deducciones imputables a las rentas laborales, no pueden exceder el 40% del ingreso neto, ni puede exceder de $172.721.000.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.dian.gov.co\/impuestos\/factura-electronica\/documentacion\/Paginas\/estatuto-tributario.aspx\">Estatuto Tributario, art\u00edculos 119, 336 y 387<\/a><\/cite><\/p><\/blockquote>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En la declaraci\u00f3n de renta del a\u00f1o gravable 2019, las personas naturales deben tener en cuenta los siguientes l\u00edmites aplicables a las rentas exentas y deducciones, en relaci\u00f3n con las [&hellip;]<\/p>\n","protected":false},"featured_media":10176,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10175","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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