Micelio

Artículo 1

A Partir Del 1º De Enero Del Año 2001, La Retención En La Fuente Aplicable A Los Pagos Gravables Originados En La Relación Laboral, O Legal Y Reglamentaria, Contenida En El Artículo 383 Del Estatuto Tributario, Será La Que Resulte De Aplicar A Dichos Pagos La Siguiente Tabla De Retención En La Fuente: Tabla De Retencion En La Fuente Año Gravable 2001 Intervalos % De Retención Valor A Retener 1 A 1,400,000 0

Decreto 2660 de 2000 · por el cual se ajusta la tabla de retención en la fuente aplicable a los pagos gravables originados en la relación laboral o legal y reglamentaria, y se dictan otras disposiciones.

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El texto del artículo

Texto literal tal como consta en la norma. Dato duro, citable.

º. A partir del 1º de enero del año 2001, la retención en la fuente aplicable a los pagos gravables originados en la relación laboral, o legal y reglamentaria, contenida en el artículo 383 del Estatuto Tributario, será la que resulte de aplicar a dichos pagos la siguiente tabla de retención en la fuente: TABLA DE RETENCION EN LA FUENTE AÑO GRAVABLE 2001 Intervalos % de Retención Valor a Retener 1 a 1,400,000 0.00% 0 1,400,001 a 1,450,000 0.35% 5,000 1,450,001 a 1,500,000 1.02% 15,000 1,500,001 a 1,550,000 1.64% 25,000 1,550,001 a 1,600,000 2.22% 35,000 1,600,001 a 1,650,000 2.77% 45,000 1,650,001 a 1,700,000 3.28% 55,000 1,700,001 a 1,750,000 3.77% 65,000 1,750,001 a 1,800,000 4.23% 75,000 1,800,001 a 1,850,000 4.66% 85,000 1,850,001 a 1,900,000 5.07% 95,000 1,900,001 a 1,950,000 5.45% 105,000 1,950,001 a 2,000,000 5.82% 115,000 2,000,001 a 2,050,000 6.17% 125,000 2,050,001 a 2,100,000 6.51% 135,000 2,100,001 a 2,150,000 6.82% 145,000 2,150,001 a 2,200,000 7.13% 155,000 2,200,001 a 2,250,000 7.62% 169,500 2,250,001 a 2,300,000 8.09% 184,000 2,300,001 a 2,350,000 8.54% 198,500 2,350,001 a 2,400,000 8.97% 213,000 2,400,001 a 2,450,000 9.38% 227,500 2,450,001 a 2,500,000 9.78% 242,000 2,500,001 a 2,550,000 10.16% 256,500 2,550,001 a 2,600,000 10.52% 271,000 2,600,001 a 2,650,000 10.88% 285,500 2,650,001 a 2,700,000 11.21% 300,000 2,700,001 a 2,750,000 11.54% 314,500 2,750,001 a 2,800,000 11.86% 329,000 2,800,001 a 2,850,000 12.16% 343,500 2,850,001 a 2,900,000 12.45% 358,000 2,900,001 a 2,950,000 12.74% 372,500 2,950,001 a 3,000,000 13.01% 387,000 3,000,001 a 3,050,000 13.27% 401,500 3,050,001 a 3,100,000 13.53% 416,000 3,100,001 a 3,150,000 13.78% 430,500 3,150,001 a 3,200,000 14.02% 445,000 3,200,001 a 3,250,000 14.25% 459,500 3,250,001 a 3,300,000 14.47% 474,000 3,300,001 a 3,350,000 14.69% 488,500 3,350,001 a 3,400,000 14.90% 503,000 3,400,001 a 3,450,000 15.11% 517,500 3,450,001 a 3,500,000 15.31% 532,000 3,500,001 a 3,550,000 15.50% 546,500 3,550,001 a 3,600,000 15.69% 561,000 3,600,001 a 3,650,000 15.88% 575,500 3,650,001 a 3,700,000 16.05% 590,000 3,700,001 a 3,750,000 16.23% 604,500 3,750,001 a 3,800,000 16.40% 619,000 3,800,001 a 3,850,000 16.56% 633,500 3,850,001 a 3,900,000 16.72% 648,000 3,900,001 a 3,950,000 16.88% 662,500 3,950,001 a 4,000,000 17.03% 677,000 4,000,001 a 4,050,000 17.18% 691,500 4,050,001 a 4,100,000 17.33% 706,000 4,100,001 a 4,150,000 17.47% 720,500 4,150,001 a 4,200,000 17.60% 735,000 4,200,001 a 4,250,000 17.74% 749,500 4,250,001 a 4,300,000 17.87% 764,000 4,300,001 a 4,350,000 18.00% 778,500 4,350,001 a 4,400,000 18.13% 793,000 4,400,001 a 4,450,000 18.25% 807,500 4,450,001 a 4,500,000 18.37% 822,000 4,500,001 a 4,550,000 18.49% 836,500 4,550,001 a 4,600,000 18.60% 851,000 4,600,001 a 4,650,000 18.71% 865,500 4,650,001 a 4,700,000 18.82% 880,000 4,700,001 a 4,750,000 18.93% 894,500 4,750,001 a 4,800,000 19.04% 909,000 4,800,001 a 4,850,000 19.14% 923,500 4,850,001 a 4,900,000 19.24% 938,000 4,900,001 a 4,950,000 19.34% 952,500 4,950,001 a 5,000,000 19.44% 967,000 5,000,001 a 5,050,000 19.53% 981,500 5,050,001 a 5,100,000 19.63% 996,000 5,100,001 a 5,150,000 19.72% 1,010,500 5,150,001 a 5,200,000 19.81% 1,025,000 5,200,001 a 5,250,000 19.89% 1,039,500 5,250,001 a 5,300,000 19.98% 1,054,000 5,300,001 a 5,350,000 20.12% 1,071,500 5,350,001 a 5,400,000 20.26% 1,089,000 5,400,001 a 5,450,000 20.40% 1,106,500 5,450,001 a 5,500,000 20.53% 1,124,000 5,500,001 a 5,550,000 20.66% 1,141,500 5,550,001 a 5,600,000 20.79% 1,159,000 5,600,001 a 5,650,000 20.92% 1,176,500 5,650,001 a 5,700,000 21.04% 1,194,000 5,700,001 a 5,750,000 21.16% 1,211,500 5,750,001 a 5,800,000 21.28% 1,229,000 5,800,001 a 5,850,000 21.40% 1,246,500 5,850,001 a 5,900,000 21.51% 1,264,000 5,900,001 a 5,950,000 21.63% 1,281,500 5,950,001 a 6,000,000 21.74% 1,299,000 6,000,001 a 6,050,000 21.85% 1,316,500 6,050,001 a 6,100,000 21.96% 1,334,000 6,100,001 a 6,150,000 22.07% 1,351,500 6,150,001 a 6,200,000 22.17% 1,369,000 6,200,001 a 6,250,000 22.27% 1,386,500 6,250,001 a 6,300,000 22.37% 1,404,000 6,300,001 a 6,350,000 22.47% 1,421,500 6,350,001 a 6,400,000 22.57% 1,439,000 6,400,001 a 6,450,000 22.67% 1,456,500 6,450,001 a 6,500,000 22.76% 1,474,000 6,500,001 En adelante 1,474,000 más el 35% del exceso sobre 6,500,000

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Historia constitucional

Todas las sentencias de la Corte Constitucional que han revisado este artículo, en orden cronológico. Sigue la evolución de la doctrina: cada fallo se enlaza a su ficha.

Este artículo no registra control de constitucionalidad en el grafo de la Corte. Es posible que aún no haya sido demandado, o que la demanda no haya prosperado a estudio de fondo.
Ver toda la Decreto 2660 de 2000