{"id":9822,"date":"2021-01-13T10:15:40","date_gmt":"2021-01-13T09:15:40","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/tasa-de-interes-moratorio-para-efectos-fiscales-correspondiente-al-mes-de-enero-de-2021\/"},"modified":"2021-01-13T10:15:40","modified_gmt":"2021-01-13T09:15:40","slug":"tasa-de-interes-moratorio-para-efectos-fiscales-correspondiente-al-mes-de-enero-de-2021","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/tasa-de-interes-moratorio-para-efectos-fiscales-correspondiente-al-mes-de-enero-de-2021\/","title":{"rendered":"Tasa de inter\u00e9s moratorio para efectos fiscales correspondiente al mes de enero de 2021"},"content":{"rendered":"<p>La Superintendencia Financiera de Colombia, mediante la Resoluci\u00f3n No. 1215, comparti\u00f3 la informaci\u00f3n relacionada con el c\u00e1lculo de la tasa de inter\u00e9s moratorio para efectos tributarios aplicable en el mes de enero del 2021, certificando el inter\u00e9s bancario corriente para las modalidades de cr\u00e9dito de consumo y ordinario y microcr\u00e9dito.<\/p>\n<p>As\u00ed, la resoluci\u00f3n certific\u00f3 el inter\u00e9s bancario corriente efectivo anual para la modalidad de cr\u00e9dito de consumo y ordinario, en un 17,32%.<\/p>\n<p>En ese sentido, teniendo en cuenta que el art\u00edculo 635 del Estatuto Tributario se\u00f1ala que el inter\u00e9s remuneratorio y moratorio (17,32%) no podr\u00e1 exceder 1,5 veces el porcentaje ya mencionado (es decir 25,98%) menos dos puntos porcentuales, da como resultado un 23,98% efectivo anual.<\/p>\n<p>Por lo anterior, la tasa de inter\u00e9s moratorio aplicable en el mes de Enero del 2021 para efectos tributarios, corresponde a 23,98% efectivo anual.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/actualicese.com\/resolucion-1215-del-30-12-2020\/\">Resoluci\u00f3n No. 1215 del 30 de diciembre del 2020 \u2013 Superintendencia Financiera de Colombia.<\/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>La Superintendencia Financiera de Colombia, mediante la Resoluci\u00f3n No. 1215, comparti\u00f3 la informaci\u00f3n relacionada con el c\u00e1lculo de la tasa de inter\u00e9s moratorio para efectos tributarios aplicable en el mes [&hellip;]<\/p>\n","protected":false},"featured_media":9823,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9822","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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