{"id":9395,"date":"2021-05-05T08:13:17","date_gmt":"2021-05-05T06:13:17","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/tasa-de-interes-moratorio-para-efectos-fiscales\/"},"modified":"2021-05-05T08:13:17","modified_gmt":"2021-05-05T06:13:17","slug":"tasa-de-interes-moratorio-para-efectos-fiscales","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/tasa-de-interes-moratorio-para-efectos-fiscales\/","title":{"rendered":"Tasa de inter\u00e9s moratorio para efectos fiscales"},"content":{"rendered":"<p>El pasado 30 de abril del presente a\u00f1o, la Superintendencia Financiera expidi\u00f3 la Resoluci\u00f3n 0407 por medio de la cual se expuso la informaci\u00f3n para la realizaci\u00f3n del c\u00e1lculo de la tasa de inter\u00e9s moratorio aplicable en el mes de mayo de 2021 en torno a los efectos tributarios. En ella se afirma el inter\u00e9s bancario corriente efectivo anual para la modalidad de cr\u00e9dito de consumo y ordinario, el cual tiene un porcentaje del 17,22%.<\/p>\n<p>El art\u00edculo 635 del Estatuto Tributario dispone lo siguiente:<\/p>\n<p><em>\u201cPara efectos de las obligaciones administradas por la Direcci\u00f3n de Impuestos y Aduanas Nacionales, el inter\u00e9s moratorio se liquidar\u00e1 diariamente a la tasa de inter\u00e9s diario que sea equivalente a la tasa de usura vigente determinada por la Superintendencia Financiera de Colombia para las modalidades de cr\u00e9dito de consumo, menos dos (2) puntos (\u2026)\u201d<\/em><\/p>\n<p>Mencionado lo anterior, el inter\u00e9s remuneratorio y moratorio (17,22%) no podr\u00e1 exceder 1,5 veces el porcentaje mencionado anteriormente, es decir el 25,83%, menos dos puntos porcentuales para que resulte un porcentaje del 23,83% efectivo anual.<\/p>\n<p>Por lo tanto, la tasa de inter\u00e9s moratorio aplicable para el mes de mayo del a\u00f1o en curso, para efectos tributarios, ser\u00e1 de 23,83% efectivo anual.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/cdn.actualicese.com\/normatividad\/2021\/Resoluciones\/R0407-21.pdf\">Superintendencia Financiera: Resoluci\u00f3n 0407 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 30 de abril del presente a\u00f1o, la Superintendencia Financiera expidi\u00f3 la Resoluci\u00f3n 0407 por medio de la cual se expuso la informaci\u00f3n para la realizaci\u00f3n del c\u00e1lculo de [&hellip;]<\/p>\n","protected":false},"featured_media":9396,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9395","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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