{"id":9488,"date":"2021-04-07T08:21:24","date_gmt":"2021-04-07T06:21:24","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/tasa-de-interes-moratorio-en-cuanto-a-efectos-fiscales\/"},"modified":"2021-04-07T08:21:24","modified_gmt":"2021-04-07T06:21:24","slug":"tasa-de-interes-moratorio-en-cuanto-a-efectos-fiscales","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/tasa-de-interes-moratorio-en-cuanto-a-efectos-fiscales\/","title":{"rendered":"Tasa de inter\u00e9s moratorio en cuanto a efectos fiscales"},"content":{"rendered":"<p>El pasado 31 de marzo de 2021, la Superintendencia Financiera emiti\u00f3 la resoluci\u00f3n 0305 de la misma fecha donde se expone la informaci\u00f3n para el c\u00e1lculo de la tasa de inter\u00e9s moratorio aplicable en el mes de abril del mismo da\u00f1o en torno a los efectos tributarios.&nbsp; Teniendo en cuenta que el art\u00edculo 11.2.5.1.1 del Decreto 2555 del 2010 le da la facultad a la Superintendencia Financiera de Colombia la potestad para certificar el inter\u00e9s bancario corriente, el cual corresponde a las modalidades de microcr\u00e9dito, cr\u00e9dito de consumo y ordinario y cr\u00e9dito de consumo bajo monto.<\/p>\n<p>Dicho lo anterior, la resoluci\u00f3n certific\u00f3 en 17.31% efectivo anual el inter\u00e9s bancario corriente para la modalidad de cr\u00e9dito de consumo y ordinario. Esta tasa regir\u00e1 para el periodo del 1-30 de abril del a\u00f1o en curso.<\/p>\n<p>Seg\u00fan el Estatuto Tributario, en su art\u00edculo 635 sobre el inter\u00e9s remuneratorio y moratorio, no podr\u00e1 exceder 1,5 veces el porcentaje, es decir 25,97% menos dos puntos porcentuales para un total de 23,97% efectivo anual. Por lo esto, la tasa de inter\u00e9s moratorio aplicable para el mes de abril del a\u00f1o en curso para efector tributarios corresponde a 23,97% efectivo anual.<\/p>\n<p><a href=\"https:\/\/auren.com\/co\/blog\">Blog: Auren Colombia<\/a><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/actualicese.com\/resolucion-0305-del-31-03-2021\/\">Superintendencia Financiera de Colombia, Resoluci\u00f3n 0305 de 31 de marzo 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 31 de marzo de 2021, la Superintendencia Financiera emiti\u00f3 la resoluci\u00f3n 0305 de la misma fecha donde se expone la informaci\u00f3n para el c\u00e1lculo de la tasa de [&hellip;]<\/p>\n","protected":false},"featured_media":9489,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9488","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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