{"id":678,"date":"2023-07-04T17:02:07","date_gmt":"2023-07-04T22:02:07","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/?page_id=678"},"modified":"2023-08-09T11:48:40","modified_gmt":"2023-08-09T16:48:40","slug":"quienes-no-estan-obligados-a-declarar","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/quienes-no-estan-obligados-a-declarar\/","title":{"rendered":"\u00bfQui\u00e9nes no est\u00e1n obligados a declarar?"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb background_color=\u00bbRGBA(255,255,255,0)\u00bb background_image=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/wp-content\/uploads\/sites\/14\/2023\/07\/Renta-Personas-Naturales-2022-5.jpg\u00bb custom_margin=\u00bb||||true|true\u00bb custom_padding=\u00bb145px||145px||true|true\u00bb hover_enabled=\u00bb0&#8243; background_last_edited=\u00bbon|phone\u00bb background_image_phone=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/wp-content\/uploads\/sites\/14\/2023\/07\/Responsive-Declaracion-Renta-AG-2022-1.png\u00bb background_enable_image_phone=\u00bbon\u00bb background_position_phone=\u00bbcenter_left\u00bb da_disable_devices=\u00bboff|off|off\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb title_text=\u00bbResponsive-Declaracion-Renta-AG-2022&#8243; sticky_enabled=\u00bb0&#8243; 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 locked=\u00bboff\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=\u00bb4.18.1&#8243; _module_preset=\u00bbbac49371-2896-430d-83e7-6117b98b23d3&#8243; text_font=\u00bbWork Sans||||||||\u00bb text_text_color=\u00bb#41d78c\u00bb header_font=\u00bbWork Sans|700|||||||\u00bb header_text_color=\u00bb#b38c41&#8243; text_font_size_tablet=\u00bb35px\u00bb text_font_size_phone=\u00bb34px\u00bb text_font_size_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h1><strong>\u00bfQui\u00e9nes no est\u00e1n obligados a declarar?<\/strong><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbSection\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb5px||55px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb locked=\u00bboff\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=\u00bb3_5,2_5&#8243; disabled_on=\u00bbon|off|off\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb3_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_breadcrumb breadcrumb_layout=\u00bblayout2&#8243; link_target=\u00bbon\u00bb separator_text=\u00bb\/\u00bb separator_size=\u00bb15px\u00bb separator_color=\u00bb#000000&#8243; use_home_link_custom_text=\u00bbon\u00bb home_link_text=\u00bbInicio\u00bb use_home_link_icon=\u00bbon\u00bb home_link_icon=\u00bb&#x23;||divi||400&#8243; 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 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=\u00bb4.18.1&#8243; _module_preset=\u00bbda597a6f-9ab2-46a5-b8db-833860f64726&#8243; header_font=\u00bbWork Sans||||||||\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#262944&#8243; global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2><strong>\u00bfQui\u00e9nes no est\u00e1n obligados a declarar?<\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#b38c41&#8243; divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb51%\u00bb width_tablet=\u00bb41%\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_text content_tablet=\u00bb<\/p>\n<p style=%22text-align: center;%22>Encuentra informaci\u00f3n de tu inter\u00e9s<\/p>\n<p>\u00bb content_phone=\u00bb<\/p>\n<p style=%22text-align: left;%22>Encuentra informaci\u00f3n de tu inter\u00e9s<\/p>\n<p>\u00bb content_last_edited=\u00bbon|phone\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p style=\"text-align: center;\">Encuentre aqu\u00ed informaci\u00f3n, caracter\u00edsticas y condiciones para identificar qui\u00e9nes no est\u00e1n obligados a declarar Renta por el a\u00f1o gravable 2022.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_2,1_2&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-5px|auto||auto||\u00bb custom_margin_tablet=\u00bb-5px|auto||auto||\u00bb custom_margin_phone=\u00bb-28px|auto||auto|false|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb custom_padding=\u00bb||3px|||\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_accordion _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu||||||||\u00bb toggle_font_size=\u00bb16px\u00bb closed_toggle_font=\u00bbUbuntu||||||||\u00bb body_font=\u00bbUbuntu||||||||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_accordion_item title=\u00bbAsalariados\u00bb open=\u00bbon\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu||||||||\u00bb]<\/p>\n<p>Aquellos que no sean responsables del IVA, cuyos ingresos brutos provengan por lo menos en un 80% de pagos originados en una relaci\u00f3n laboral o legal y reglamentaria, siempre y cuando se cumplan la totalidad de los siguientes requisitos adicionales en relaci\u00f3n con el a\u00f1o gravable 2022:<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>Que el patrimonio bruto en el \u00faltimo d\u00eda del a\u00f1o gravable 2022 no exceda de 4.500 UVT, $171.018.000<\/li>\n<li>Que los ingresos brutos sean inferiores a 1.400 UVT, $53.206.000.<\/li>\n<li>Que los consumos mediante tarjeta de cr\u00e9dito no excedan de 1.400 UVT, $53.206.000.<\/li>\n<li>Que el valor total de compras y consumos no supere las 1.400 UVT, $53.206.000.<\/li>\n<li>Que el valor total acumulado de consignaciones bancarias, dep\u00f3sitos o inversiones financieras no excedan de 1.400 UVT, $53.206.000.<\/li>\n<\/ol>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u00bbPersonas naturales o jur\u00eddicas extranjeras\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu||||||||\u00bb open=\u00bboff\u00bb]<\/p>\n<p>Personas naturales o jur\u00eddicas extranjeras, sin residencia o domicilio en el pa\u00eds, cuando la totalidad de sus ingresos hubieren estado sometidos a la retenci\u00f3n en la fuente de que tratan los art\u00edculos 407 a 409 del Estatuto Tributario, y dicha retenci\u00f3n en la fuente les hubiere sido practicada.<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u00bbDeclaraci\u00f3n voluntaria del impuesto sobre la Renta\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu||||||||\u00bb open=\u00bboff\u00bb]<\/p>\n<p>De acuerdo con el\u00a0<a href=\"http:\/\/www.secretariasenado.gov.co\/senado\/basedoc\/estatuto_tributario.html#6\">art\u00edculo 6<\/a>\u00a0del Estatuto Tributario, el impuesto sobre la Renta y complementario a cargo de los contribuyentes no obligados a declarar, es el que resulte de sumar las retenciones en la fuente por todo concepto que deban aplicarse a los pagos o abonos en cuenta, seg\u00fan el caso, realizados al contribuyente durante el respectivo a\u00f1o o per\u00edodo gravable.<\/p>\n<p>Las personas naturales residentes en el pa\u00eds a quienes les hayan practicado retenci\u00f3n en la fuente y que, de acuerdo con las disposiciones del Estatuto Tributario, no est\u00e9n obligadas a presentar declaraci\u00f3n del impuesto sobre la Renta y complementarios, podr\u00e1n presentar la declaraci\u00f3n. Dicha declaraci\u00f3n produce efectos legales y se regir\u00e1 por lo dispuesto en el Libro I del mismo Estatuto.<\/p>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/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_accordion _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu||||||||\u00bb toggle_font_size=\u00bb16px\u00bb closed_toggle_font=\u00bbUbuntu||||||||\u00bb body_font=\u00bbUbuntu||||||||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_accordion_item title=\u00bbPersonas naturales y sucesiones il\u00edquidas\u00bb open=\u00bbon\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu||||||||\u00bb]<\/p>\n<p>Personas naturales y sucesiones il\u00edquidas que no sean responsables del IVA, residentes en el pa\u00eds, siempre y cuando, en relaci\u00f3n con el a\u00f1o 2022, cumplan la totalidad de los siguientes requisitos:\u00a0<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>Que el patrimonio bruto en el \u00faltimo d\u00eda del a\u00f1o gravable 2022 no exceda de 4.500 UVT, $171.018.000.<\/li>\n<li>Que los ingresos brutos del respectivo ejercicio gravable no sean iguales o superiores a 1.400 UVT, $53.206.000.<\/li>\n<li>Que los consumos mediante tarjeta de cr\u00e9dito no excedan de 1.400 UVT, $53.206.000.<\/li>\n<li>Que el valor total de compras y consumos no supere las 1.400 UVT, $53.206.000.<\/li>\n<li>Que el valor total acumulado de consignaciones bancarias, dep\u00f3sitos o inversiones financieras no excedan de 1.400 UVT, $53.206.000.<\/li>\n<\/ol>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u00bbPersonas naturales o jur\u00eddicas que pertenezcan al R\u00e9gimen Simple de Tributaci\u00f3n\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu||||||||\u00bb open=\u00bboff\u00bb]<\/p>\n<p>Libro Octavo del Estatuto Tributario, Impuesto Unificado bajo el R\u00e9gimen Simple de Tributaci\u00f3n, RST para la formalizaci\u00f3n y la generaci\u00f3n de empleo.<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u00bbTenga en cuenta\u2026.\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb toggle_level=\u00bbh4&#8243; toggle_font=\u00bbUbuntu||||||||\u00bb open=\u00bboff\u00bb]<\/p>\n<p>Para efectos de establecer la cuant\u00eda de los ingresos brutos a que hacen referencia los numerales 2 de los literales a y b del art\u00edculo 1.6.1.13.2.7 del\u00a0<u><a href=\"https:\/\/www.funcionpublica.gov.co\/eva\/gestornormativo\/norma.php?i=83233\">Decreto 1625 de 2016<\/a><\/u>, \u00danico Reglamentario en Materia Tributaria, deber\u00e1n sumarse todos los ingresos provenientes de cualquier actividad econ\u00f3mica, con independencia de la c\u00e9dula a la que pertenezcan los ingresos.\u00a0\u00a0<\/p>\n<p>Para establecer la base del c\u00e1lculo del impuesto sobre la Renta, no se incluir\u00e1n los ingresos por concepto de ganancias ocasionales teniendo en cuenta que este impuesto complementario se determina de manera independiente.\u00a0\u00a0<\/p>\n<p>Para los efectos del art\u00edculo 1.6.1.13.2.7 del\u00a0<u><a href=\"https:\/\/www.funcionpublica.gov.co\/eva\/gestornormativo\/norma.php?i=83233\">Decreto 1625 de 2016<\/a><\/u>, \u00danico Reglamentario en Materia Tributaria, dentro de los ingresos originados en la relaci\u00f3n laboral o legal y reglamentaria, no se entienden incorporadas las pensiones de jubilaci\u00f3n, vejez, invalidez y muerte, de acuerdo con la determinaci\u00f3n cedular adoptada por el\u00a0<u><a href=\"http:\/\/www.secretariasenado.gov.co\/senado\/basedoc\/estatuto_tributario_pr013.html\">art\u00edculo 330<\/a><\/u>\u00a0del Estatuto Tributario.\u00a0<\/p>\n<p>Los contribuyentes a los que se refiere el art\u00edculo 1.6.1.13.2.7 del\u00a0<u><a href=\"https:\/\/www.funcionpublica.gov.co\/eva\/gestornormativo\/norma.php?i=83233\">Decreto 1625 de 2016<\/a><\/u>, \u00danico Reglamentario en Materia Tributaria, deber\u00e1n conservar en su poder los certificados de retenci\u00f3n en la fuente expedidos por los agentes retenedores y deber\u00e1n exhibirlos cuando la DIAN lo requiera.<\/p>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb background_color=\u00bb#f6f7f9&#8243; custom_padding=\u00bb25px||1px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb 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