{"id":9277,"date":"2021-06-03T18:10:44","date_gmt":"2021-06-03T16:10:44","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/junio-2021-tasa-de-interes-moratorio-para-efectos-fiscales\/"},"modified":"2021-06-03T18:10:44","modified_gmt":"2021-06-03T16:10:44","slug":"junio-2021-tasa-de-interes-moratorio-para-efectos-fiscales","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/junio-2021-tasa-de-interes-moratorio-para-efectos-fiscales\/","title":{"rendered":"Junio 2021: Tasa de inter\u00e9s moratorio para efectos fiscales"},"content":{"rendered":"<p>El pasado 28 de mayo, mediante Resoluci\u00f3n la Superintendencia Financiera se conoci\u00f3 la informaci\u00f3n para el c\u00e1lculo de la tasa de inter\u00e9s moratorio aplicable en el mes de mayo del a\u00f1o en curso para efectos tributarios. La Superintendencia Financiera determin\u00f3 que el inter\u00e9s bancario corriente efectivo anual para lo correspondiente en cr\u00e9dito de consumo y ordinario, es de 17,21%.<\/p>\n<p>Como en todos los meses, se mira el art\u00edculo 635 del Estatuto Tributario, el cual determina que el inter\u00e9s remuneratorio y moratorio no puede exceder 1,5 veces el porcentaje del inter\u00e9s bancario efectivo anual (17,21%), es decir que no podr\u00e1 exceder el 25,82% menos dos puntos porcentuales, lo cual nos arroja un resultado de 23,82% anual efectivo.<\/p>\n<p>En definitiva, para el mes de junio del a\u00f1o en curso, la tasa de inter\u00e9s moratorio aplicable para efectos tributarios ser\u00e1 de un 23,82% efectivo anual.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.superfinanciera.gov.co\/jsp\/index.jsf\">Superintendencia Financiera, Resoluci\u00f3n 0509 de 2021<\/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>El pasado 28 de mayo, mediante Resoluci\u00f3n la Superintendencia Financiera se conoci\u00f3 la informaci\u00f3n para el c\u00e1lculo de la tasa de inter\u00e9s moratorio aplicable en el mes de mayo del [&hellip;]<\/p>\n","protected":false},"featured_media":9278,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9277","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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