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{"sheet":"AÑO 2022","index":0,"n_rows":55,"n_cols":11,"rows_kept":55,"cut":false,"hidden":false,"merged":[[24,6,24,7],[0,0,0,10],[2,0,2,3],[2,4,3,4],[2,5,3,5],[2,6,3,6],[2,7,3,7],[2,8,3,8],[2,9,3,9],[3,0,3,3],[30,8,30,10],[14,1,14,3],[15,1,15,3],[16,1,16,3],[16,4,16,6],[17,1,17,3],[20,6,20,7],[21,6,21,7],[22,6,22,7],[23,6,23,7]],"flags":["formulas_cached_only"]}
["EFECTOS DE LA INCLUSIÓN DE LOS DIVIDENDOS EN LA CEDULA GENERAL - ESCENARIO AÑO 2022"]
[]
[{"$nulls":4},"RENTAS\nDE TRABAJO","RENTAS\nDE CAPITAL"," RENTAS NO LABORALES"," CÉDULA DE RENTAS DE PENSIONES","CÉDULA DE DIVIDENDOS Y\nPARTICIPACIONES","TOTAL"]
[]
[]
[null,"INGRESOS BRUTOS DEL PERIODO",null,null,88092000,0,0]
[null,"INCDRNGO (Aportes - escenario 10%)",null,null,8809000,0,0]
[null,"INGRESOS NETOS",null,null,79283000,0,0]
[null,"DEDUCCIONES Y OTRAS RENTAS EXENTAS -  20%",null,null,15856600,0,0]
[null,"RENTA EXENTA DEL 25%-      IGUAL AL 20% UBICADO EN E9",null,null,15856600]
[null,"SUBTOTAL RENTAS EXENTAS + DEDUCCIONES - SIN LIMITES",null,null,31713200,0,0]
[null,"RENTAS GRAVABLES  INDIVIDUALES - SIN LIMITE",null,null,47569800,0,0]
[]
[null,"RENTA LIQUIDA CEDULA GENERAL",null,null,47570000,null,null,null,0]
["-","COMPENSACIONES",{"$nulls":5},"N/A","N/A",0]
["+","RENTAS GRAVABLES",{"$nulls":5},"N/A","N/A",0]
["=","RENTA LÍQUIDA",null,null,47570000,{"$nulls":4},47570000]
[null,"IMPUESTO DE RENTA",null,null,1168000,{"$nulls":4},1168000]
[]
[]
["+","INGRESOS SUJETOS A GANANCIAS OCASIONALES (VENTA DE VIVIENDA)",{"$nulls":4},0,null,"Impuesto sobre la Renta",1168000,0.024553289888585243]
["-","COSTOS POR GANANCIAS OCASIONALES",{"$nulls":4},0,null,"Impuesto dividendos",0,{"$error":"#DIV/0!"}]
["-","GANANCIAS OCASIONALES NO GRAVADAS Y EXENTAS",{"$nulls":4},0,null,"Impuesto Neto de Renta",1168000,0.024553289888585243]
[null,"GANANCIAS OCASIONALES GRAVADAS",{"$nulls":4},0,null,"Retención salarios",0]
["=","IMPUESTO DE GANANCIA OCASIONAL ",{"$nulls":4},0,null,"Retencion dividendos",0]
[{"$nulls":9},1168000]
[]
[null,"DETERMINACIÓN DEL IMPUESTO DE RENTA",null,null,null,"Valor UVT",38004]
[null,"Renta Liquida en pesos",null,null,47570000]
[null,"Renta liquidad en UVT",null,null,null,1251.710346279339]
[{"$nulls":8},"Determinación del Impuesto a los dividendos"]
[null,"Determinación del impuesto: (Renta liquida en UVT)",null,null,1251.710346279339,{"$nulls":4},"$","UVT"]
[null,"Sin impuesto",null,0,"otro intervalo",null,null,null,"Valor de la UVT",38004]
[null,"Intervalo 1",null,0.19,30.72496579307443,null,null,null,"Dividendos ",0]
[null,"Intervalo 2",null,0.28,"otro intervalo",null,null,null,"Dividendos en UVT",null,0]
[null,"Intervalo 3",null,0.33,"otro intervalo"]
[null,"Intervalo 4",null,0.35,"otro intervalo",null,null,null,"Impuesto 0%",0]
[null,"Intervalo 5",null,0.37,"otro intervalo",null,null,null,"Impuesto 10%",0,0]
[null,"Intervalo 6",null,0.39,"otro intervalo"]
[]
[null,"Total impuesto en UVT",null,null,30.72496579307443]
[null,"TOTAL IMPUESTO EN $",null,null,1168000]
[]
[]
[]
[]
[null,"Rangos en Uvt",null,"Tarifa marginal","Impuesto"]
[null,"Desde","hasta"]
[null,0,1090,0,0]
[null,"> 1.090",1700,0.19,"(Base gravable en Uvt menos 1.090) x 19%"]
[null,"> 1.700",4100,0.28,"(Base gravable en Uvt menos 1.700) x 28% + 116 Uvt"]
[null,"> 4.100",8670,0.33,"(Base gravable en Uvt menos 4.100) x 33% + 788 Uvt"]
[null,"> 8.670",18970,0.35,"(Base gravable en Uvt menos 8.670) x 35% + 2.296 Uvt"]
[null,"> 18.970",31000,0.37,"(Base gravable en Uvt menos 18.970) x 37% + 5.901 Uvt"]
[null,"> 31.000","En adelante",0.39,"(Base gravable en Uvt menos 31.000) x 39% + 10.352 Uvt"]

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["EFECTOS DE LA INCLUSION DE LOS DIVIDENDOS EN LA CEDULA GENERAL - EFECTOS DE ESTE CAMBIO"]
[]
[{"$nulls":4},"RENTAS\nDE TRABAJO","RENTAS\nDE CAPITAL"," RENTAS NO LABORALES"," CÉDULA DE RENTAS DE PENSIONES","CÉDULA DE DIVIDENDOS Y\nPARTICIPACIONES","TOTAL"]
[]
[]
[null,"INGRESOS BRUTOS DEL PERIODO",null,null,98310672.00000001,0,0]
[null,"INCDRNGO (Aportes - escenario 10%)",null,null,9831000,0,0]
[null,"INGRESOS NETOS",null,null,88479672.00000001,0,0]
[null,"DEDUCCIONES Y OTRAS RENTAS EXENTAS",null,null,17695934.400000002,0,0]
[null,"RENTA EXENTA DEL 25%",null,null,17695934.400000002]
[null,"SUBTOTAL RENTAS EXENTAS + DEDUCCIONES - SIN LIMITES",null,null,35391868.800000004,0,0]
[null,"RENTAS GRAVABLES  INDIVIDUALES - SIN LIMITES",null,null,53087803.20000001,0,0]
[]
[null,"RENTA LIQUIDA CEDULA GENERAL",null,null,53088000,null,null,0,0]
["-","COMPENSACIONES",{"$nulls":6},"AÑO 2023",0]
["+","RENTAS GRAVABLES",{"$nulls":7},0]
["=","RENTA LÍQUIDA GRAVABLE",null,null,53088000,{"$nulls":4},53088000]
[null,"IMPUESTO DE RENTA",null,null,1303000,{"$nulls":4},1303000]
[]
[]
["+","INGRESOS SUJETOS A GANANCIAS OCASIONALES (VENTA DE VIVIENDA)",{"$nulls":4},0,null,"Impuesto sobre la Renta",1303000]
["-","COSTOS POR GANANCIAS OCASIONALES",{"$nulls":4},0,null,"Descuento dividendos",0]
["-","GANANCIAS OCASIONALES NO GRAVADAS Y EXENTAS",{"$nulls":4},0,null,"Impuesto Neto de Renta",1303000]
[null,"GANANCIAS OCASIONALES GRAVADAS",{"$nulls":4},0,null,"Retención salarios",0]
["=","IMPUESTO DE GANANCIA OCASIONAL ",{"$nulls":4},0,null,"Retencion dividendos",0]
[{"$nulls":9},1303000]
[]
[null,"DETERMINACIÓN DEL IMPUESTO DE RENTA",null,null,null,"Valor UVT",42412]
[null,"Renta Liquida en pesos",null,null,53088000]
[null,"Renta liquidad en UVT",null,null,null,1251.721210978025]
[{"$nulls":8},"Determinación del Descuento por Dividendos"]
[null,"Determinación del impuesto:",null,null,1251.721210978025,{"$nulls":4},"$","UVT"]
[null,"Sin impuesto",null,0,"otro intervalo",null,null,null,"Valor de la UVT",42412]
[null,"Intervalo 1",null,0.19,30.72703008582476,null,null,null,"Dividendos ",0]
[null,"Intervalo 2",null,0.28,"otro intervalo",null,null,null,"Dividendos en UVT",null,0]
[null,"Intervalo 3",null,0.33,"otro intervalo"]
[null,"Intervalo 4",null,0.35,"otro intervalo",null,null,null,"Descuento 0%",0]
[null,"Intervalo 5",null,0.37,"otro intervalo",null,null,null,"Descuento 19%",0,0]
[null,"Intervalo 6",null,0.39,"otro intervalo"]
[{"$nulls":8},"Determinación de la Retención por Dividendos"]
[null,"Total impuesto en UVT",null,null,30.72703008582476,{"$nulls":4},"$","UVT"]
[null,"TOTAL IMPUESTO EN $",null,null,1303000,null,null,null,"Valor de la UVT",42412]
[{"$nulls":8},"Dividendos ",0]
[{"$nulls":8},"Dividendos en UVT",null,0]
[]
[{"$nulls":8},"Retención 0%",0]
[null,"Rangos en Uvt",null,"Tarifa marginal","Impuesto",null,null,null,"Retencion 15%",0,0]
[null,"Desde","hasta"]
[null,0,1090,0,0]
[null,"> 1.090",1700,0.19,"(Base gravable en Uvt menos 1.090) x 19%"]
[null,"> 1.700",4100,0.28,"(Base gravable en Uvt menos 1.700) x 28% + 116 Uvt"]
[null,"> 4.100",8670,0.33,"(Base gravable en Uvt menos 4.100) x 33% + 788 Uvt"]
[null,"> 8.670",18970,0.35,"(Base gravable en Uvt menos 8.670) x 35% + 2.296 Uvt"]
[null,"> 18.970",31000,0.37,"(Base gravable en Uvt menos 18.970) x 37% + 5.901 Uvt"]
[null,"> 31.000","En adelante",0.39,"(Base gravable en Uvt menos 31.000) x 39% + 10.352 Uvt"]

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[null,"EFECTOS DE LA INCLUSIÓN DE LOS DIVIDENDOS DENTRO DE LA TARIFA DE LA  CÉDULA GENERAL"]
[]
[null,null,"AÑO 2022","%",null,"AÑO 2023","%","INCREMENTO","%"]
[]
[null,"INGRESOS BRUTOS DEL PERIODO - CEDULA GENERAL",88092000,null,null,98310672.00000001]
[null,"INGRESOS POR DIVIDENDOS",0,null,null,0]
[]
[null,"RENTA LÍQUIDA GRAVABLE GENERAL",47570000,null,null,53088000,null,5518000]
[]
[null,"IMPUESTO SOBRE LA RENTA",1168000,0.024553289888585243,null,1303000,0.024544153104279688]
[null,"IMPUESTO A LOS DIVIDENDOS - SEPARADO",0,{"$error":"#DIV/0!"}]
[null,"DESCUENTO TRIBUTARIO POR DIVIDENDOS",null,null,null,0,0]
[null,"TOTAL IMPUESTO NETO DE RENTA",1168000,0.024553289888585243,null,1303000,0.024544153104279688,135000,0.11558219178082192]
[]
[null,"IMPUESTO A LOS DIVIDENDOS - INCLUIDO EN IMPUESTO",null,null,null,0,{"$error":"#DIV/0!"}]
[null,"DESCUENTO TRIBUTARIO POR DIVIDENDOS",null,null,null,0,0]
[null,"INCREMENTO EN IMPUESTO POR DIVIDENDOS",null,null,null,0,{"$error":"#DIV/0!"}]
[]
[]
[null,"IMPUESTO A LOS DIVIDENDOS",0,null,null,0,{"$error":"#DIV/0!"}]
[null,"INCREMENTO EN EL IMPUESTO A LOS DIVIDENDOS",null,null,null,0,{"$error":"#DIV/0!"}]
[null,"PORCENTAJE DE INCREMENTO",null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]