LIQUIDADOR DE INTERESES MORATORIOS

INFORMACION INFORMACION GENERAL

Empresa EMPRESA DE EJEMPLO
Tipo de impuesto RENTA
Periodo gravable 2018
Valor base del interés 10,000,000
Vencimiento legal 21-dic-17
Fecha de realización del pago 26-sep-19

Interés a pagar método tradicional 4,893,000

PASOS A SEGUIR 12/23/2019

1. Digite la información General

2. Actualice las tasas de Interés

3. Revise la liquidación * La Tabla de tasas está actualizada
4. Imprima la liquidación

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 NUEVO

Bajo el principio de
favorabilidad
3,419,741 Si es conveniente utilizar principio de favorabilidad

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TABLA DE TASAS
La Superintendencia financiera por medio de la circular 1715 de septiembre 29 de 2006
definió que la tasa de usura (Tasa que se utilizará para calcular los intereses moratorios
según lo dispuso la ley 1066 de julio 29/06) cambiaría de estarse fijando para periodos
mensuales y pasaría a fijarse por periodos trimestrales.

Link para consultar las tasas trimestrales

Consultar tasas

% ANUAL DESDE HASTA

20.63% 28-jul-06
22.62% 29-jul-06 31-jul-06
22.53% 1-ago-06 31-ago-06
22.58% 1-sep-06 30-sep-06 * La Tabla de
22.61% 1-oct-06 31-dic-06 tasas está
32.09% 1-ene-07 25-feb-07
actualizada
20.75% 26-feb-07 31-mar-07
25.12% 1-abr-07 30-jun-07
28.51% 1-jul-07 30-sep-07
31.89% 1-oct-07 31-dic-07
32.75% 1-ene-08 31-mar-08
32.88% 1-abr-08 30-jun-08
32.27% 1-jul-08 30-sep-08
31.53% 1-oct-08 31-dic-08
30.71% 1-ene-09 31-mar-09
30.42% 1-abr-09 30-jun-09
27.98% 1-jul-09 30-sep-09
25.92% 1-oct-09 31-dic-09
24.21% 1-ene-10 31-mar-10
22.97% 1-abr-10 30-jun-10
22.41% 1-jul-10 30-sep-10
21.32% 1-oct-10 31-dic-10
23.42% 1-ene-11 31-mar-11
26.54% 1-abr-11 30-jun-11
27.95% 1-jul-11 30-sep-11
29.09% 1-oct-11 31-dic-11
29.88% 1-ene-12 31-mar-12
30.78% 1-abr-12 30-jun-12
31.29% 1-jul-12 30-sep-12
31.34% 1-oct-12 25-dic-12
31.34% 26-dic-12 31-dic-12
31.13% 1-ene-13 31-mar-13
31.25% 1-abr-13 30-jun-13
30.51% 1-jul-13 30-sep-13
29.78% 1-oct-13 31-dic-13
29.48% 1-ene-14 31-mar-14
29.45% 1-abr-14 30-jun-14
29.00% 1-jul-14 30-sep-14
28.76% 1-oct-14 31-dic-14
28.82% 1-ene-15 31-mar-15
29.06% 1-abr-15 30-jun-15
28.89% 1-jul-15 30-sep-15
29.00% 1-oct-15 31-dic-15
29.52% 1-ene-16 31-mar-16
30.81% 1-abr-16 30-jun-16
32.01% 1-jul-16 30-sep-16
32.99% 1-oct-16 31-dic-16
31.51% 1-ene-17 31-mar-17
31.50% 1-abr-17 30-jun-17
30.97% 1-jul-17 31-ago-17
30.22% 1-sep-17 30-sep-17
29.73% 1-oct-17 31-oct-17
29.44% 1-nov-17 30-nov-17
29.16% 1-dic-17 31-dic-17
29.04% 1-ene-18 31-ene-18
29.52% 1-feb-18 28-feb-18
29.02% 1-mar-18 31-mar-18
28.72% 1-abr-18 30-abr-18
28.66% 1-may-18 31-may-18
28.42% 1-jun-18 30-jun-18
28.05% 1-jul-18 31-jul-18
27.91% 1-ago-18 31-ago-18
27.72% 1-sep-18 30-sep-18
27.45% 1-oct-18 31-oct-18
27.24% 1-nov-18 30-nov-18
27.10% 1-dic-18 31-dic-18
26.74% 1-ene-19 31-ene-19
27.55% 1-feb-19 28-feb-19
27.06% 1-mar-19 31-mar-19
26.98% 1-abr-19 30-abr-19
27.01% 1-may-19 31-may-19
26.95% 1-jun-19 30-jun-19
26.92% 1-jul-19 31-jul-19
26.98% 1-ago-19 31-ago-19
26.98% 1-sep-19 30-sep-19
Liquidador de Intereses Moratorios

VENCIMIENTO FECHA DE
IMPUESTOS DIAS INTERESES
LEGAL PAGO
10,000,000 21-dic-17 26-sep-19 644 4,893,000
RENTA 2018 EMPRESA DE EJEMPLO
DATOS INFORMATIVOS DATOS DE CALCULO
Principio Cálculo
% TRIMESTRAL DESDE HASTA T. DIARIA DIAS INTERES NUEVO SALDO
DIAS ACUMULADOSTasa favorabilidad tradicional Beneficio
20.63% 5-ene-03 0.056521% 0 0 10,000,000 0 21.30 - 0 -
22.62% 29-jul-06 31-jul-06 0.061803% 0 0 10,000,000 0 21.30 - 0 -
22.53% 1-ago-06 31-ago-06 0.061557% 0 0 10,000,000 0 21.30 - 0 -
22.58% 1-sep-06 30-sep-06 0.061694% 0 0 10,000,000 0 21.30 - 0 -
22.61% 1-oct-06 31-dic-06 0.061776% 0 0 10,000,000 0 21.30 - 0 -
32.09% 1-ene-07 25-feb-07 0.087678% 0 0 10,000,000 0 21.30 - 0 -
20.75% 26-feb-07 31-mar-07 0.056694% 0 0 10,000,000 0 21.30 - 0 -
25.12% 1-abr-07 30-jun-07 0.068634% 0 0 10,000,000 0 21.30 - 0 -
28.51% 1-jul-07 30-sep-07 0.077896% 0 0 10,000,000 0 21.30 - 0 -
31.89% 1-oct-07 31-dic-07 0.087131% 0 0 10,000,000 0 21.30 - 0 -
32.75% 1-ene-08 31-mar-08 0.089481% 0 0 10,000,000 0 21.30 - 0 -
32.88% 1-abr-08 30-jun-08 0.089836% 0 0 10,000,000 0 21.30 - 0 -
32.27% 1-jul-08 30-sep-08 0.088169% 0 0 10,000,000 0 21.30 - 0 -
31.53% 1-oct-08 31-dic-08 0.086148% 0 0 10,000,000 0 21.30 - 0 -
30.71% 1-ene-09 31-mar-09 0.083907% 0 0 10,000,000 0 21.30 - 0 -
30.42% 1-abr-09 30-jun-09 0.083115% 0 0 10,000,000 0 21.30 - 0 -
27.98% 1-jul-09 30-sep-09 0.076448% 0 0 10,000,000 0 21.30 - 0 -
25.92% 1-oct-09 31-dic-09 0.070820% 0 0 10,000,000 0 21.30 - 0 -
24.21% 1-ene-10 31-mar-10 0.066148% 0 0 10,000,000 0 21.30 - 0 -
22.97% 1-abr-10 30-jun-10 0.062760% 0 0 10,000,000 0 21.30 - 0 -
22.41% 1-jul-10 30-sep-10 0.061230% 0 0 10,000,000 0 21.30 - 0 -
21.32% 1-oct-10 31-dic-10 0.058251% 0 0 10,000,000 0 21.30 - 0 -
23.42% 1-ene-11 31-mar-11 0.063989% 0 0 10,000,000 0 21.30 - 0 -
26.54% 1-abr-11 30-jun-11 0.072514% 0 0 10,000,000 0 21.30 - 0 -
27.95% 1-jul-11 30-sep-11 0.076366% 0 0 10,000,000 0 21.30 - 0 -
29.09% 1-oct-11 31-dic-11 0.079481% 0 0 10,000,000 0 21.30 - 0 -
29.88% 1-ene-12 31-mar-12 0.081639% 0 0 10,000,000 0 21.30 - 0 -
30.78% 1-abr-12 30-jun-12 0.084098% 0 0 10,000,000 0 21.30 - 0 -
31.29% 1-jul-12 30-sep-12 0.085492% 0 0 10,000,000 0 21.30 - 0 -
31.34% 1-oct-12 25-dic-12 0.085628% 0 0 10,000,000 0 21.30 - 0 -
31.34% 26-dic-12 31-dic-12 0.085628% 0 0 10,000,000 0 21.30 - 0 -
31.13% 1-ene-13 31-mar-13 0.085055% 0 0 10,000,000 0 21.30 - 0 -
31.25% 1-abr-13 30-jun-13 0.085383% 0 0 10,000,000 0 21.30 - 0 -
30.51% 1-jul-13 30-sep-13 0.083361% 0 0 10,000,000 0 21.30 - 0 -
29.78% 1-oct-13 31-dic-13 0.081366% 0 0 10,000,000 0 21.30 - 0 -
29.48% 1-ene-14 31-mar-14 0.080767% 0 0 10,000,000 0 21.30 - 0 -
29.45% 1-abr-14 30-jun-14 0.080685% 0 0 10,000,000 0 21.30 - 0 -
29.00% 1-jul-14 30-sep-14 0.079452% 0 0 10,000,000 0 21.30 - 0 -
28.76% 1-oct-14 31-dic-14 0.078795% 0 0 10,000,000 0 21.30 - 0 -
28.82% 1-ene-15 31-mar-15 0.078959% 0 0 10,000,000 0 21.30 - 0 -
29.06% 1-abr-15 30-jun-15 0.079616% 0 0 10,000,000 0 21.30 - 0 -
28.89% 1-jul-15 30-sep-15 0.079151% 0 0 10,000,000 0 21.30 - 0 -
29.00% 1-oct-15 31-dic-15 0.079452% 0 0 10,000,000 0 21.30 - 0 -
29.52% 1-ene-16 31-mar-16 0.080877% 0 0 10,000,000 0 21.30 - 0 -
30.81% 1-abr-16 30-jun-16 0.084411% 0 0 10,000,000 0 21.30 - 0 -
32.01% 1-jul-16 30-sep-16 0.087699% 0 0 10,000,000 0 21.30 - 0 -
32.99% 1-oct-16 31-dic-16 0.090384% 0 0 10,000,000 0 21.30 - 0 -
31.51% 1-ene-17 31-mar-17 0.086329% 0 0 10,000,000 0 21.30 - 0 -
31.50% 1-abr-17 30-jun-17 0.086301% 0 0 10,000,000 0 21.30 - 0 -
30.97% 1-jul-17 31-ago-17 0.084849% 0 0 10,000,000 0 21.30 - 0 -
30.22% 1-sep-17 30-sep-17 0.082795% 0 0 10,000,000 0 21.30 - 0 -
29.73% 1-oct-17 31-oct-17 0.081452% 0 0 10,000,000 0 21.30 - 0 -
29.44% 1-nov-17 30-nov-17 0.080658% 0 0 10,000,000 0 21.30 - 0 -

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29.16% 1-dic-17 31-dic-17 0.079890% 10 80,000 10,080,000 10 21.30 53,043 80,000 26,957
29.04% 1-ene-18 31-ene-18 0.079562% 31 247,000 10,327,000 41 21.30 219,273 327,000 107,727
29.52% 1-feb-18 28-feb-18 0.080877% 28 226,000 10,553,000 69 21.30 371,776 553,000 181,224
29.02% 1-mar-18 31-mar-18 0.079507% 31 246,000 10,799,000 100 21.30 543,276 799,000 255,724
28.72% 1-abr-18 30-abr-18 0.078685% 30 236,000 11,035,000 130 21.30 711,942 1,035,000 323,058
28.66% 1-may-18 31-may-18 0.078521% 31 243,000 11,278,000 161 21.30 889,067 1,278,000 388,933
28.42% 1-jun-18 30-jun-18 0.077863% 30 234,000 11,512,000 191 21.30 1,063,265 1,512,000 448,735
28.05% 1-jul-18 31-jul-18 0.076849% 31 238,000 11,750,000 222 21.30 1,246,199 1,750,000 503,801
27.91% 1-ago-18 31-ago-18 0.076466% 31 237,000 11,987,000 253 21.30 1,432,157 1,987,000 554,843
27.72% 1-sep-18 30-sep-18 0.075945% 30 228,000 12,215,000 283 21.30 1,615,043 2,215,000 599,957
27.45% 1-oct-18 31-oct-18 0.075205% 31 233,000 12,448,000 314 21.30 1,807,101 2,448,000 640,899
27.24% 1-nov-18 30-nov-18 0.074630% 30 224,000 12,672,000 344 21.30 1,995,986 2,672,000 676,014
27.10% 1-dic-18 31-dic-18 0.074247% 31 230,000 12,902,000 375 21.30 2,194,342 2,902,000 707,658
26.74% 1-ene-19 31-ene-19 0.073260% 31 227,000 13,129,000 406 21.30 2,395,978 3,129,000 733,022
27.55% 1-feb-19 28-feb-19 0.075479% 28 211,000 13,340,000 434 21.30 2,580,965 3,340,000 759,035
27.06% 1-mar-19 31-mar-19 0.074137% 31 230,000 13,570,000 465 21.30 2,788,993 3,570,000 781,007
26.98% 1-abr-19 30-abr-19 0.073918% 30 222,000 13,792,000 495 21.30 2,993,586 3,792,000 798,414
27.01% 1-may-19 31-may-19 0.074000% 31 229,000 14,021,000 526 21.30 3,208,438 4,021,000 812,562
26.95% 1-jun-19 30-jun-19 0.073836% 30 222,000 14,243,000 556 21.30 3,419,741 4,243,000 823,259
26.92% 1-jul-19 31-jul-19 0.073753% 31 229,000 14,472,000 587
26.98% 1-ago-19 31-ago-19 0.073918% 31 229,000 14,701,000 618
26.98% 1-sep-19 26-sep-19 0.073918% 26 192,000 14,893,000 644
0.00% 5-ene-03 0.000000% 0 0 14,893,000 644
0.00% 5-ene-03 0.000000% 0 0 14,893,000 644

TOTAL 4,893,000

RESUMEN
TOTAL IMPUESTO 10,000,000
SANCIONES (DIGITABLE)
TOTAL INTERESES 4,893,000
TOTAL A PAGAR 14,893,000

PROYECTÓ REVISÓ

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Liquidador de Intereses Moratorios

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