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La depuraci\u00f3n de las rentas correspondientes a cada una de las c\u00e9dulas a que se refiere el art\u00edculo 330<\/a> del Estatuto Tributario se efectuar\u00e1 de manera independiente, siguiendo las reglas establecidas en el art\u00edculo 26<\/a> del mismo estatuto, aplicables a cada caso. El resultado constituir\u00e1 la renta l\u00edquida cedular.\u00a0<\/p>\n Los conceptos de ingresos no constitutivos de renta, costos, gastos, deducciones, rentas exentas, beneficios tributarios y dem\u00e1s conceptos susceptibles de ser restados para efectos de obtener la renta l\u00edquida cedular, no podr\u00e1n ser objeto de reconocimiento simult\u00e1neo en distintas c\u00e9dulas ni generar\u00e1n doble beneficio.\u00a0<\/p>\n La depuraci\u00f3n se efectuar\u00e1 de modo independiente en las siguientes 3 c\u00e9dulas:<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=\u00bb1_2″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_image src=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/wp-content\/uploads\/sites\/14\/2023\/07\/Declaracion-Renta-AG-20225.png\u00bb title_text=\u00bbDeclaracion-Renta-AG-20225″ _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_3,1_3,1_3″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-5px|auto||auto||\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_3″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbC\u00e9dula general (art\u00edculos 335 y 336 del ET)\u00bb url=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/cedula-general-articulos-335-y-336-del-et\/\u00bb image=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/wp-content\/uploads\/sites\/14\/2023\/07\/Ico-Declaracion-Renta-AG-202212.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb][\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_3″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbC\u00e9dula de Pensiones (art\u00edculo 337 ET) \u00bb url=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/cedula-de-pensiones-articulo-337-et\/\u00bb image=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/wp-content\/uploads\/sites\/14\/2023\/07\/Ico-Declaracion-Renta-AG-202214.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb][\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_3″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbC\u00e9dula de Dividendos y Participaciones (art\u00edculos 342 y 343 ET)\u00bb url=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2022\/cedula-de-dividendos-y-participaciones-articulos-342-y-343-et\/\u00bb 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global_colors_info=\u00bb{}\u00bb]<\/p>\n Compartir contenido:<\/strong><\/p>\n [\/et_pb_text][et_pb_code _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb width=\u00bb45%\u00bb custom_margin=\u00bb||50px|||\u00bb global_colors_info=\u00bb{}\u00bb]