{"id":385,"date":"2022-06-03T02:13:31","date_gmt":"2022-06-03T02:13:31","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2021\/?page_id=385"},"modified":"2022-09-02T19:08:57","modified_gmt":"2022-09-02T19:08:57","slug":"cedula-de-dividendos-y-participaciones-articulos-342-y-343-et","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2021\/cedula-de-dividendos-y-participaciones-articulos-342-y-343-et\/","title":{"rendered":"C\u00e9dula de Dividendos y Participaciones (art\u00edculos 342 y 343 ET)"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb background_image=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2021\/wp-content\/uploads\/sites\/2\/2022\/06\/Enmascarar-grupo-1.png\u00bb custom_padding=\u00bb66px||66px||true|false\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbbac49371-2896-430d-83e7-6117b98b23d3&#8243; global_colors_info=\u00bb{}\u00bb]<\/p>\n<h1><strong>C\u00e9dula de Dividendos y Participaciones<\/strong><\/h1>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#FFFFFF\u00bb text_line_height=\u00bb1em\u00bb header_2_text_color=\u00bb#F6F7F9&#8243; custom_margin=\u00bb-21px||||false|false\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbcenter\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb text_text_shadow_style=\u00bbpreset1&#8243; global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2 style=\"text-align: left;\">Determinaci\u00f3n Cedular<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; 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home_link_icon_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_text_settings_font_size=\u00bb13px\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#262944&#8243; link_font=\u00bbUbuntu|500|||||||\u00bb global_colors_info=\u00bb{}\u00bb][\/dipl_breadcrumb][\/et_pb_column][et_pb_column type=\u00bb2_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_ajax_search search_placeholder=\u00bbBuscar por palabra clave\u00bb number_of_results=\u00bb-1&#8243; orderby=\u00bbpost_title\u00bb order=\u00bbASC\u00bb no_result_text=\u00bbNo encontramos resultados a tu b\u00fasqueda\u00bb include_post_types=\u00bbpage\u00bb url_new_window=\u00bbon\u00bb search_icon_color=\u00bb#41d78c\u00bb loader_size=\u00bb12px\u00bb loader_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb search_result_item_title_font=\u00bbWork Sans|700|||||||\u00bb search_result_item_excerpt_font=\u00bbUbuntu||||||||\u00bb search_result_item_excerpt_font_size=\u00bb12px\u00bb form_field_font=\u00bbUbuntu||||||||\u00bb form_field_font_size=\u00bb12px\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbright\u00bb border_radii_form_field=\u00bbon|6px|6px|6px|6px\u00bb border_width_all_form_field=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb][\/dipl_ajax_search][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||6px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbda597a6f-9ab2-46a5-b8db-833860f64726&#8243; header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#262944&#8243; global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2><strong>C\u00e9dula de Dividendos y Participaciones<\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb47%\u00bb width_tablet=\u00bb36%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb use_background_color_gradient=\u00bbon\u00bb background_color_gradient_stops=\u00bb#ffffff 50%|#262944 50%\u00bb background_color_gradient_start=\u00bb#ffffff\u00bb background_color_gradient_start_position=\u00bb50%\u00bb background_color_gradient_end=\u00bb#262944&#8243; background_color_gradient_end_position=\u00bb50%\u00bb custom_margin=\u00bb||7px|||\u00bb custom_margin_tablet=\u00bb||7px|||\u00bb custom_margin_phone=\u00bb||-50px||false|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb custom_padding=\u00bb2px|||||\u00bb background_last_edited=\u00bbon|phone\u00bb use_background_color_gradient_phone=\u00bboff\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; 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_builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb2_3&#8243; _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbda597a6f-9ab2-46a5-b8db-833860f64726&#8243; header_3_font=\u00bb|700|||||||\u00bb header_3_text_color=\u00bb#262944&#8243; global_colors_info=\u00bb{}\u00bb]<\/p>\n<h3 style=\"text-align: left;\">C\u00e9dula de Dividendos y Participaciones<\/h3>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb61%\u00bb width_tablet=\u00bb76%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbleft\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||15px|||\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p>Son ingresos de esta c\u00e9dula los recibidos por concepto de dividendos y participaciones, y constituyen renta gravable en cabeza de los socios, accionistas, comuneros, asociados, suscriptores y similares, que sean personas naturales residentes y sucesiones il\u00edquidas de causantes que al momento de su muerte eran residentes, recibidos de distribuciones provenientes de sociedades y entidades nacionales, y de sociedades y entidades extranjeras.<\/p>\n<p>Se deber\u00e1 incluir el valor total de los dividendos y\/o participaciones que hayan sido pagados o abonados en cuenta en calidad de exigibles, durante el a\u00f1o gravable que <span style=\"text-decoration: line-through;\"><\/span> est\u00e1 declarando y siguientes, seg\u00fan los valores certificados por la sociedad an\u00f3nima, limitada o asimilada, seg\u00fan el caso.<\/p>\n<p>Dependiendo del periodo en que los dividendos fueron decretados y pagados o, estos pueden ser considerados como no constitutivos de renta, o como gravados de acuerdo con lo establecido en el <a href=\"http:\/\/www.secretariasenado.gov.co\/senado\/basedoc\/estatuto_tributario_pr014.html#CAP%C3%8DTULO%20VI-V\">art\u00edculo 343<\/a> del E.T.<\/p>\n<p><span style=\"color: #000000;\"><strong>Dividendos y participaciones que se reparten con cargo a utilidades generadas en el a\u00f1o gravable 2017 y siguientes, que hayan sido decretados en calidad de exigibles a 31 de diciembre de 2021<\/strong><\/span><\/p>\n<p>Para efectos de determinar la renta l\u00edquida cedular se conformar\u00e1n dos subc\u00e9dulas, as\u00ed:<strong><\/strong><\/p>\n<p>[\/et_pb_text][dsm_icon_list _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||0px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][dsm_icon_list_child text=\u00bbUna primera subc\u00e9dula\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2021\/wp-content\/uploads\/sites\/2\/2022\/06\/Grupo-6481.png\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb global_colors_info=\u00bb{}\u00bb][\/dsm_icon_list_child][\/dsm_icon_list][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb-18px||15px||false|false\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p>Con los dividendos y participaciones que hayan sido distribuidos seg\u00fan el c\u00e1lculo establecido en el numeral 3 del <a href=\"http:\/\/www.secretariasenado.gov.co\/senado\/basedoc\/estatuto_tributario_pr002.html#49\" target=\"_blank\" rel=\"noopener\">art\u00edculo 49<\/a> del Estatuto Tributario. La renta l\u00edquida obtenida en esta subc\u00e9dula estar\u00e1 gravada a la tarifa establecida en el inciso 1 del <a href=\"http:\/\/www.secretariasenado.gov.co\/senado\/basedoc\/estatuto_tributario_pr010.html#242\" target=\"_blank\" rel=\"noopener\">art\u00edculo 242<\/a> del Estatuto Tributario:<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00bb1_3&#8243; _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_image src=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2021\/wp-content\/uploads\/sites\/2\/2022\/07\/5.1.png\u00bb title_text=\u00bb5.1&#8243; _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-12px||||false|false\u00bb custom_margin_tablet=\u00bb-12px||||false|false\u00bb custom_margin_phone=\u00bb-12px||33px||false|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb3px||0px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dvmd_table_maker tbl_row_header_count=\u00bb0&#8243; tbl_responsive_break_by=\u00bbrow\u00bb tbl_frame_type=\u00bblines\u00bb tbl_frame_line_color=\u00bb#cccccc\u00bb tbl_tcell_cell_color=\u00bb#ffffff\u00bb tbl_chead_cell_color=\u00bb#e2e7eb\u00bb tbl_chead_cell_align_horz=\u00bbleft\u00bb tbl_chead_cell_align_vert=\u00bbcenter\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb tbl_tcell_text_font=\u00bbUbuntu||||||||\u00bb tbl_tcell_text_font_size=\u00bb12px\u00bb tbl_chead_text_font=\u00bbUbuntu|700|||||||\u00bb tbl_chead_text_text_color=\u00bb#262944&#8243; hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][dvmd_table_maker_item col_label=\u00bbDesde\u00bb col_content=\u00bb UVT Desde<br \/>\n0<br \/>\nmayor que 300&#8243; col_column_max_width=\u00bb0.5fr\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][\/dvmd_table_maker_item][dvmd_table_maker_item col_label=\u00bbHasta \u00bb col_content=\u00bbUVT Hasta<br \/>\n300<br \/>\nEn adelante\u00bb col_column_max_width=\u00bb0.5fr\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/dvmd_table_maker_item][dvmd_table_maker_item col_label=\u00bbTarifa Marginal\u00bb col_content=\u00bbTarifa Marginal<br \/>\n0%<br \/>\n10%\u00bb col_column_max_width=\u00bb0.5fr\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/dvmd_table_maker_item][dvmd_table_maker_item col_label=\u00bbImpuesto\u00bb col_content=\u00bbImpuesto<br \/>\n0<br \/>\n(Dividendos en UVT menos 300 UVT) x 10%\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/dvmd_table_maker_item][\/dvmd_table_maker][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb background_color=\u00bb#FFFFFF\u00bb custom_margin=\u00bb-33px||||false|false\u00bb custom_padding=\u00bb5px||5px|11px|true|false\u00bb border_color_bottom=\u00bb#e2e7eb\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p><em><strong>Unidad de Valor Tributario -UVT 2021: $36.308<\/strong><\/em><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb2_3,1_3&#8243; _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||0px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb2_3&#8243; _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dsm_icon_list _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||0px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][dsm_icon_list_child text=\u00bbUna segunda subc\u00e9dula\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2021\/wp-content\/uploads\/sites\/2\/2022\/06\/Grupo-6482.png\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb global_colors_info=\u00bb{}\u00bb][\/dsm_icon_list_child][\/dsm_icon_list][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb-18px||15px||false|false\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p style=\"text-align: left;\">Con los dividendos y participaciones provenientes de utilidades calculadas de conformidad con lo dispuesto en el\u00a0par\u00e1grafo 2 del <a href=\"http:\/\/www.secretariasenado.gov.co\/senado\/basedoc\/estatuto_tributario_pr002.html#49\" target=\"_blank\" rel=\"noopener\">art\u00edculo\u00a049\u00a0<\/a>del\u00a0<strong>Estatuto Tributario<\/strong>, y con los dividendos y participaciones provenientes de sociedades y entidades extranjeras. La renta l\u00edquida obtenida en esta subc\u00e9dula estar\u00e1 gravada a las tarifas del impuesto sobre la renta y complementario de que trata el art\u00edculo 240 del Estatuto Tributario.<\/p>\n<p style=\"text-align: left;\"><strong>Dividendos y participaciones que se reparten con cargo a utilidades generadas hasta el 31 de diciembre de 2016 y a\u00f1os anteriores<\/strong><\/p>\n<p style=\"text-align: left;\">Corresponde a los dividendos y participaciones pagados o abonados en cuenta a las personas naturales residentes y sucesiones il\u00edquidas de causantes de residentes, durante el a\u00f1o gravable 2021, pero que correspond\u00edan a utilidades generadas hasta el <strong><em>31 de diciembre del 2016 y a\u00f1os anteriores<\/em><\/strong>. Estos dividendos y participaciones tendr\u00e1n el siguiente tratamiento:<\/p>\n<p style=\"text-align: left;\">El valor del dividendo y participaci\u00f3n calculado con fundamento en el\u00a0<strong><em>numeral 3 del <\/em><\/strong><strong><em><a href=\"http:\/\/www.secretariasenado.gov.co\/senado\/basedoc\/estatuto_tributario_pr002.html#49\" target=\"_blank\" rel=\"noopener\">art\u00edculo 49 <\/a><\/em><\/strong><strong><em>del Estatuto Tributario<\/em><\/strong><strong>\u00a0<\/strong>se tratar\u00e1 como ingreso no constitutivo de renta ni ganancia ocasional.<\/p>\n<p style=\"text-align: left;\">El valor del dividendo y participaci\u00f3n calculado con fundamento en el\u00a0<strong><em>par\u00e1grafo 2 del <a href=\"http:\/\/www.secretariasenado.gov.co\/senado\/basedoc\/estatuto_tributario_pr002.html#49\" target=\"_blank\" rel=\"noopener\">art\u00edculo 49 <\/a>del Estatuto Tributario<\/em><\/strong>\u00a0constituir\u00e1 renta l\u00edquida gravable y se le aplicar\u00e1 la tarifa del impuesto sobre la renta contenida en el\u00a0<strong>art\u00edculo 241 del Estatuto Tributario\u00a0<\/strong><strong>vigente para los periodos gravables anteriores al a\u00f1o 2017<\/strong>.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00bb1_3&#8243; _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb3px||0px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dvmd_table_maker tbl_row_header_count=\u00bb0&#8243; tbl_responsive_break_by=\u00bbrow\u00bb tbl_frame_type=\u00bblines\u00bb tbl_frame_line_color=\u00bb#cccccc\u00bb tbl_tcell_cell_color=\u00bb#ffffff\u00bb tbl_chead_cell_color=\u00bb#e2e7eb\u00bb tbl_chead_cell_align_horz=\u00bbleft\u00bb tbl_chead_cell_align_vert=\u00bbcenter\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb tbl_tcell_text_font=\u00bbUbuntu||||||||\u00bb tbl_tcell_text_font_size=\u00bb12px\u00bb tbl_chead_text_font=\u00bbUbuntu|700|||||||\u00bb tbl_chead_text_text_color=\u00bb#262944&#8243; hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][dvmd_table_maker_item col_label=\u00bbDesde\u00bb col_content=\u00bbUVT Desde<br \/>\n0<br \/>\nmayor que 1.090<br \/>\nmayor que 1.700<br \/>\nmayor que 4.100&#8243; col_column_max_width=\u00bb0.5fr\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;][\/dvmd_table_maker_item][dvmd_table_maker_item col_label=\u00bbHasta \u00bb col_content=\u00bbUVT Hasta<br \/>\n1.090<br \/>\n1.700<br \/>\n4.100<br \/>\nEn adelante\u00bb col_column_max_width=\u00bb0.5fr\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/dvmd_table_maker_item][dvmd_table_maker_item col_label=\u00bbTarifa Marginal\u00bb col_content=\u00bbTarifa Marginal<br \/>\n0%<br \/>\n19%<br \/>\n28%<br \/>\n33%\u00bb col_column_max_width=\u00bb0.5fr\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/dvmd_table_maker_item][dvmd_table_maker_item col_label=\u00bbImpuesto\u00bb col_content=\u00bbImpuesto<br \/>\n0<br \/>\n(Base gravable en UVT menos 1.090) x 19%<br \/>\n(Base gravable en UVT menos 1.700) x 28% + 116 UVT<br \/>\n(Base gravable en UVT menos 4.100) x 33% + 788 UVT\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/dvmd_table_maker_item][\/dvmd_table_maker][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb background_color=\u00bb#FFFFFF\u00bb custom_margin=\u00bb-33px||||false|false\u00bb custom_padding=\u00bb5px||5px|11px|true|false\u00bb border_color_bottom=\u00bb#e2e7eb\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p><em><strong>Unidad de Valor Tributario -UVT 2021: $36.308<\/strong><\/em><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb1px||7px||false|false\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row column_structure=\u00bb2_5,3_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb4px|||||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb2_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb custom_margin=\u00bb0px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p style=\"text-align: left;\">Compartir contenido:<\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb63%\u00bb global_colors_info=\u00bb{}\u00bb]<div class=\"et_social_inline et_social_mobile_on et_social_inline_custom\">\n\t\t\t\t<div class=\"et_social_networks et_social_4col et_social_simple et_social_circle et_social_left et_social_no_animation et_social_outer_dark\">\n\t\t\t\t\t\n\t\t\t\t\t<ul class=\"et_social_icons_container\"><li class=\"et_social_facebook\">\n\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/www.facebook.com\/sharer.php?u=https%3A%2F%2Fmicrositios.dian.gov.co%2Frenta-personas-naturales-ag-2021%2Fcedula-de-dividendos-y-participaciones-articulos-342-y-343-et%2F&#038;t=C%C3%A9dula%20de%20Dividendos%20y%20Participaciones%20%28art%C3%ADculos%20342%20y%20343%20ET%29\" class=\"et_social_share\" rel=\"nofollow\" data-social_name=\"facebook\" data-post_id=\"385\" data-social_type=\"share\" data-location=\"inline\">\n\t\t\t\t\t\t\t\t\t\t<i class=\"et_social_icon et_social_icon_facebook\"><\/i><span class=\"et_social_overlay\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/li><li class=\"et_social_twitter\">\n\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/twitter.com\/share?text=C%C3%A9dula%20de%20Dividendos%20y%20Participaciones%20%28art%C3%ADculos%20342%20y%20343%20ET%29&#038;url=https%3A%2F%2Fmicrositios.dian.gov.co%2Frenta-personas-naturales-ag-2021%2Fcedula-de-dividendos-y-participaciones-articulos-342-y-343-et%2F\" class=\"et_social_share\" rel=\"nofollow\" data-social_name=\"twitter\" data-post_id=\"385\" data-social_type=\"share\" data-location=\"inline\">\n\t\t\t\t\t\t\t\t\t\t<i class=\"et_social_icon et_social_icon_twitter\"><\/i><span class=\"et_social_overlay\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/li><li class=\"et_social_linkedin\">\n\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https%3A%2F%2Fmicrositios.dian.gov.co%2Frenta-personas-naturales-ag-2021%2Fcedula-de-dividendos-y-participaciones-articulos-342-y-343-et%2F&#038;title=C%C3%A9dula%20de%20Dividendos%20y%20Participaciones%20%28art%C3%ADculos%20342%20y%20343%20ET%29\" class=\"et_social_share\" rel=\"nofollow\" data-social_name=\"linkedin\" data-post_id=\"385\" data-social_type=\"share\" data-location=\"inline\">\n\t\t\t\t\t\t\t\t\t\t<i class=\"et_social_icon et_social_icon_linkedin\"><\/i><span class=\"et_social_overlay\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/li><\/ul>\n\t\t\t\t<\/div>\n\t\t\t<\/div>[\/et_pb_code][\/et_pb_column][et_pb_column type=\u00bb3_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; disabled_on=\u00bbon|on|on\u00bb _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb5px||2px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb disabled=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row column_structure=\u00bb1_2,1_2&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||6px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p style=\"text-align: left;\">Informaci\u00f3n de interes<\/p>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb44%\u00bb module_alignment=\u00bbleft\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb7px|||||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][lwp_post_carousel post_count=\u00bb8&#8243; post_categories=\u00bb1&#8243; slides_scroll=\u00bb2&#8243; autoplay_animation=\u00bbon\u00bb infinite_animation=\u00bbon\u00bb arrow_color=\u00bb#41d78c\u00bb dots_color=\u00bb#41d78c\u00bb post_background=\u00bb#FFFFFF\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb post_title_font=\u00bbWork Sans|700|||||||\u00bb post_title_text_color=\u00bb#262944&#8243; post_title_font_size=\u00bb17px\u00bb post_meta_font=\u00bbUbuntu||||||||\u00bb post_meta_text_color=\u00bb#262944&#8243; post_meta_font_size=\u00bb10px\u00bb post_meta_line_height=\u00bb0.2em\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb0px\u00bb button_text_color=\u00bb#2b323d\u00bb 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