{"id":11292,"date":"2017-06-05T21:19:47","date_gmt":"2017-06-05T19:19:47","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/componente-inflacionario-para-el-ano-gravable-2016\/"},"modified":"2017-06-05T21:19:47","modified_gmt":"2017-06-05T19:19:47","slug":"componente-inflacionario-para-el-ano-gravable-2016","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/componente-inflacionario-para-el-ano-gravable-2016\/","title":{"rendered":"Componente inflacionario para el a\u00f1o gravable 2016."},"content":{"rendered":"<p>A trav\u00e9s del Decreto 777 del 16 de mayo de 2017 el Gobierno actualiz\u00f3 los porcentajes del componente inflacionario no constitutivos de renta para el a\u00f1o gravable 2016 para las personas naturales y sucesiones il\u00edquidas, no obligadas a llevar libros de contabilidad:   <\/p>\n<ul>\n<li>Por el a\u00f1o gravable 2016 no constituye renta ni ganancia ocasional, el 76.46% del valor de los rendimientos financieros percibidos por personas naturales y sucesiones il\u00edquidas, no obligadas a llevar libros de contabilidad, de conformidad con lo previsto en los art\u00edculos 38, 40-1 y 41 del Estatuto Tributario (ET).   <\/li>\n<li>Por el a\u00f1o gravable 2016, las utilidades que los fondos mutuos de inversi\u00f3n, fondos de inversi\u00f3n y fondos de valores distribuyan o abonen en cuenta a sus afiliados, personas naturales y sucesiones il\u00edquidas, no obligadas a llevar contabilidad, no constituye renta ni ganancia ocasional el 76.46%, del valor de los rendimientos financieros recibidos por el fondo, correspondiente al componente inflacionario, de acuerdo con lo dispuesto en los art\u00edculos 39, 40-1 y 41 del ET.   <\/li>\n<li>No constituye costo ni deducci\u00f3n para el a\u00f1o gravable 2016, seg\u00fan lo se\u00f1alado en los art\u00edculos 41, 81, 81-1 y 118 del ET, el 28.65% de los intereses y dem\u00e1s costos y gastos financieros en que hayan incurrido durante el a\u00f1o o per\u00edodo gravable las personas naturales y sucesiones il\u00edquidas, no obligadas a llevar libros de contabilidad.   <\/li>\n<li>Cuando se trate de ajustes por diferencia en cambio, y de costos y gastos financieros por concepto de deudas en moneda extranjera, no constituye costo ni deducci\u00f3n el 100% de los mismos, conforme con lo previsto en los art\u00edculos 41, 81, 81-1 y 118 del ET.   <\/li>\n<\/ul>\n<p>   Frente a los intereses sobre pr\u00e9stamos para adquisici\u00f3n de vivienda, la deducci\u00f3n se toma sobre la totalidad de los intereses pagados, sin que exceda anualmente la deducci\u00f3n de 1.200 UVT ($35.704.000 por el a\u00f1o gravable 2016).<\/p>\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>A trav\u00e9s del Decreto 777 del 16 de mayo de 2017 el Gobierno actualiz\u00f3 los porcentajes del componente inflacionario no constitutivos de renta para el a\u00f1o gravable 2016 para las personas naturales y sucesiones il\u00edquidas,<\/p>\n","protected":false},"featured_media":11293,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11292","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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