{"id":11319,"date":"2017-05-17T20:20:49","date_gmt":"2017-05-17T18:20:49","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/renta-liquida-cedular-de-las-rentas-de-capital\/"},"modified":"2017-05-17T20:20:49","modified_gmt":"2017-05-17T18:20:49","slug":"renta-liquida-cedular-de-las-rentas-de-capital","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/renta-liquida-cedular-de-las-rentas-de-capital\/","title":{"rendered":"Renta l\u00edquida cedular de las rentas de capital."},"content":{"rendered":"<p>La Ley 1819 de 2016 introdujo en materia de determinaci\u00f3n&nbsp; del impuesto sobre la renta de personas naturales la noci\u00f3n de c\u00e9dulas para designar ciertos conjuntos de rentas seg\u00fan su fuente y actividad, que se debe tener en cuenta para obtener una renta l\u00edquida en cada una de \u00e9stas agrupaciones. As\u00ed, hay c\u00e9dulas de rentas de trabajo, pensiones, rentas de capital, rentas no laborales, dividendos y participaciones.    <\/p>\n<p>La DIAN precis\u00f3 con respecto a la renta l\u00edquida cedular de las rentas de capital, sus ingresos e ingresos no constitutivos de renta y ganancia ocasional, que se pueden restar los costos procedentes y gastos procedentes, es decir, las expensas establecidas en el art\u00edculo 107 de Estatuto Tributario, de acuerdo con la actividad generadora de renta; del resultado de esta operaci\u00f3n, se pueden restar los beneficios tributarios, los cuales se identifican con las rentas exentas y las deducciones que sean imputables a esta c\u00e9dula.    <\/p>\n<p>   En cuanto a los beneficios tributarios, su sumatoria no puede superar el 10% de la renta l\u00edquida cedular y en todo caso, su m\u00e1ximo es de 1000 UVT; las p\u00e9rdidas s\u00f3lo podr\u00e1n ser compensadas contra las rentas de la misma c\u00e9dula en los siguientes periodos gravables.<\/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>La Ley 1819 de 2016 introdujo en materia de determinaci\u00f3n&nbsp; del impuesto sobre la renta de personas naturales la noci\u00f3n de c\u00e9dulas para designar ciertos conjuntos de rentas seg\u00fan su fuente y actividad.<\/p>\n","protected":false},"featured_media":11320,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11319","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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