{"id":2872,"date":"2026-06-16T11:28:20","date_gmt":"2026-06-16T16:28:20","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2025\/?page_id=2872"},"modified":"2026-08-25T12:15:33","modified_gmt":"2026-08-25T17:15:33","slug":"preparese-para-la-declaracion","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2025\/preparese-para-la-declaracion\/","title":{"rendered":"Prep\u00e1rese para la declaraci\u00f3n"},"content":{"rendered":"

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Prep\u00e1rese para la declaraci\u00f3n<\/h1>\n<\/div>\n<\/div>\n<\/div>\n

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RENTA 2025<\/h1>\n

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Su aporte cuenta.<\/h1>\n

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Prep\u00e1rese para la declaraci\u00f3n<\/h1>\n<\/div>\n<\/div>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|800|||||||\u00bb header_text_align=\u00bbleft\u00bb header_text_color=\u00bb#63b0cc\u00bb header_font_size=\u00bb50px\u00bb custom_margin=\u00bb0px|0px|0px|0px|true|true\u00bb custom_padding=\u00bb14px||||false|false\u00bb header_text_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb]<\/p>\n

RENTA 2025<\/h1>\n

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Su aporte cuenta.<\/strong><\/span><\/h1>\n

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<\/strong>Prep\u00e1rese para la declaraci\u00f3n de renta<\/strong><\/h2>\n

[\/et_pb_text][et_pb_divider color=\u00bb#2a2d44″ divider_weight=\u00bb3px\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb width=\u00bb49%\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbNunito Sans|500|||||||\u00bb text_text_color=\u00bb#252944″ link_font=\u00bb–et_global_body_font|600|||||||\u00bb link_text_color=\u00bb#63b0cc\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n

Aqu\u00ed encontrar\u00e1 la informaci\u00f3n y las herramientas de apoyo para preparar su declaraci\u00f3n de renta. Recuerde que, aunque esta se presenta en 2026, corresponde al a\u00f1o gravable 2025. No olvide verificar las fechas de presentaci\u00f3n seg\u00fan el calendario<\/a> establecido.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_3,1_3,1_3″ disabled_on=\u00bbon|on|off\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||||true|true\u00bb custom_padding=\u00bb50px||50px||true|true\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=\u00bb1. A usted le toca declarar si cumple con una de estas condiciones.\u00bb url=\u00bb#Topes1″ image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-3AUstedLeTocaDeclararSiCumpleConUnaDeEstasCondiciones.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Topes1″ border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb4. Valide su usuario, contrase\u00f1a y firma electr\u00f3nica.\u00bb url=\u00bb#Validacion\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-6ValideSuUsuarioContrasenaYFirmaElectronica.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Validacion\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb7. \u00bfQu\u00e9 es la declaraci\u00f3n sugerida? Abec\u00e9 para entenderla. \u00bb url=\u00bb#Sugerida\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2025\/wp-content\/uploads\/sites\/18\/2026\/07\/Icono-abc-sugerida.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Sugerida\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb10. Consulte las normas vigentes.\u00bb url=\u00bb#Normas\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-10ConuslteLasNormasVigentes.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Normas\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\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=\u00bb2. Todo lo que usted debe saber sobre renta.\u00bb url=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2025\/todo-lo-que-usted-debe-saber-sobre-renta\/\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-1TodoLoQueUstedDebeSaberSobreRenta.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2025\/todo-lo-que-usted-debe-saber-sobre-renta\/\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb5. Conozca las \u00faltimas novedades que trajo la declaraci\u00f3n de renta personas naturales.\u00bb url=\u00bb#Novedades\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-4LaDeclaracionDeRentaTraeNovedadesConozcalas.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Novedades\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb8. Progr\u00e1mese con los que saben de renta.\u00bb url=\u00bb#Capacitaciones\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-8AprendaConLosQueSabenDeRentaProgrameseParaLasCapacitacionesEnTodoElPais-3.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Capacitaciones\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb11. Diccionario tributario de renta.\u00bb url=\u00bb#Diccionario\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-9DiccionarioTributario.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Diccionario\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\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=\u00bb3. Inscr\u00edbase o actualice su RUT.\u00bb url=\u00bb#Inscribase\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-5InscribaseOActualiceSuRUT.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Inscribase\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb6. \u00bfQu\u00e9 es la informaci\u00f3n ex\u00f3gena y por qu\u00e9 es importante?\u00bb url=\u00bb#Exogena\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-7ConsulteSuInformacionExogenaReportadaPorTercerosALaDIAN.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Exogena\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb9. Videos recomendados.\u00bb url=\u00bb#Videos\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/Ico-ContenidoRecomendado-3.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb disabled_on=\u00bboff|off|off\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ height=\u00bb64px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Videos\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_3,1_3,1_3″ disabled_on=\u00bboff|off|on\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||||true|true\u00bb custom_padding=\u00bb50px||50px||true|true\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=\u00bb1. A usted le toca declarar si cumple con una de estas condiciones.\u00bb url=\u00bb#Topes1″ image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-3AUstedLeTocaDeclararSiCumpleConUnaDeEstasCondiciones.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Topes1″ border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb2. Todo lo que usted debe saber sobre renta.\u00bb url=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2025\/todo-lo-que-usted-debe-saber-sobre-renta\/\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-1TodoLoQueUstedDebeSaberSobreRenta.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2025\/todo-lo-que-usted-debe-saber-sobre-renta\/\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb3. Inscr\u00edbase o actualice su RUT.\u00bb url=\u00bb#Inscribase\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-5InscribaseOActualiceSuRUT.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Inscribase\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb4. Valide su usuario, contrase\u00f1a y firma electr\u00f3nica.\u00bb url=\u00bb#Validacion\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-6ValideSuUsuarioContrasenaYFirmaElectronica.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Validacion\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\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=\u00bb5. Conozca las \u00faltimas novedades que trajo la declaraci\u00f3n de renta personas naturales.\u00bb url=\u00bb#Novedades\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-4LaDeclaracionDeRentaTraeNovedadesConozcalas.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Novedades\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb6. \u00bfQu\u00e9 es la informaci\u00f3n ex\u00f3gena y por qu\u00e9 es importante?\u00bb url=\u00bb#Exogena\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-7ConsulteSuInformacionExogenaReportadaPorTercerosALaDIAN.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Exogena\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb7. \u00bfQu\u00e9 es la declaraci\u00f3n sugerida? Abec\u00e9 para entenderla. \u00bb url=\u00bb#Sugerida\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2025\/wp-content\/uploads\/sites\/18\/2026\/07\/Icono-abc-sugerida.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Sugerida\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\u00bb][\/et_pb_blurb][et_pb_blurb title=\u00bb8. Progr\u00e1mese con los que saben de renta.\u00bb url=\u00bb#Capacitaciones\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2024\/wp-content\/uploads\/sites\/17\/2025\/06\/IconoPreparese-8AprendaConLosQueSabenDeRentaProgrameseParaLasCapacitacionesEnTodoElPais-3.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbNunito Sans|700|||||||\u00bb header_text_color=\u00bb#2a2d44″ header_font_size=\u00bb14px\u00bb background_color=\u00bb#f2f2f2″ min_height=\u00bb70px\u00bb height=\u00bb70px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bb#Capacitaciones\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb background__hover_enabled=\u00bbon|desktop\u00bb background_color__hover=\u00bb#63b0cc\u00bb background_enable_color__hover=\u00bbon\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=\u00bb9. 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Diccionario tributario de renta
<\/strong><\/h4>\n

[\/et_pb_text][et_pb_divider color=\u00bb#2a2d44″ divider_weight=\u00bb3px\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb width=\u00bb27%\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_accordion open_toggle_text_color=\u00bb#2a2d44″ closed_toggle_text_color=\u00bb#2a2d44″ closed_toggle_background_color=\u00bb#f2f2f2″ toggle_icon=\u00bb||fa||900″ icon_color=\u00bb#2a2d44″ use_icon_font_size=\u00bbon\u00bb icon_font_size=\u00bb30px\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb toggle_text_color=\u00bb#2a2d44″ toggle_font=\u00bbNunito Sans|700|||||||\u00bb closed_toggle_font=\u00bbNunito Sans|700|||||||\u00bb body_font=\u00bbNunito Sans||||||||\u00bb body_text_color=\u00bb#2a2d44″ border_radii=\u00bbon|15px|15px|15px|15px\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_accordion_item open=\u00bbon\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb custom_css_main_element=\u00bbdisplay:none;\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_accordion_item][et_pb_accordion_item title=\u00bbA \u2013 N\u00bb toggle_icon=\u00bb||fa||900″ _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb open=\u00bboff\u00bb]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Siglas y t\u00e9rminos<\/strong><\/td>\nDefinici\u00f3n<\/strong><\/td>\n<\/tr>\n
AIS:\u00a0<\/strong><\/td>\nAgro Ingreso Seguro (programa dentro del cual se otorgaba el ICR)<\/td>\n<\/tr>\n
AG<\/strong><\/td>\nA\u00f1o Gravable<\/td>\n<\/tr>\n
Contribuyentes<\/strong><\/td>\nSon contribuyentes o responsables directos del pago del tributo los sujetos respecto de quienes se realiza el hecho generador de la obligaci\u00f3n sustancial.<\/td>\n<\/tr>\n
CDT\u00a0<\/strong><\/td>\nCertificado de Dep\u00f3sito a T\u00e9rmino.<\/td>\n<\/tr>\n
DIAN<\/strong><\/td>\nDirecci\u00f3n de Impuestos y Aduanas Nacionales.<\/td>\n<\/tr>\n
DV<\/strong><\/td>\nD\u00edgito de Verificaci\u00f3n.<\/td>\n<\/tr>\n
EAR<\/strong><\/td>\nEntidad Autorizada para Recaudar.<\/td>\n<\/tr>\n
Ganancias Ocasionales<\/strong><\/td>\nIngreso o utilidad que tiene una persona o empresa por la venta ocasional o espor\u00e1dica de un bien que no hace parte del giro ordinario de sus negocios, o por la ocurrencia de un hecho econ\u00f3mico excepcional como ganar la loter\u00eda o una rifa. Para la determinaci\u00f3n del Impuesto de la Ganancia Ocasional se debe tener en cuenta lo establecido en los art\u00edculos 299 al 317 del E.T.<\/td>\n<\/tr>\n
ICA<\/strong><\/td>\nImpuesto de Industria y Comercio.<\/td>\n<\/tr>\n
Firma Electr\u00f3nica<\/strong><\/td>\nEs un conjunto de datos que permiten firmar electr\u00f3nicamente un documento, identificando al firmante de manera inequ\u00edvoca dentro de los Servicios Digitales de la DIAN.<\/td>\n<\/tr>\n
ICBF<\/strong><\/td>\nInstituto Colombiano de Bienestar Familiar<\/td>\n<\/tr>\n
NIT<\/strong><\/td>\nEs el N\u00famero de Identificaci\u00f3n Tributaria, que constituye el c\u00f3digo de identificaci\u00f3n de los inscritos en el RUT.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/et_pb_accordion_item][et_pb_accordion_item title=\u00bbR \u2013 U\u00bb toggle_icon=\u00bb||fa||900″ _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb open=\u00bboff\u00bb]<\/p>\n\n\n\n\n\n\n\n\n\n
Siglas y t\u00e9rminos<\/strong><\/td>\nDefinici\u00f3n<\/strong><\/td>\n<\/tr>\n
RAIS<\/strong><\/td>\nR\u00e9gimen de Ahorro Individual con Solidaridad.<\/td>\n<\/tr>\n
Registro \u00danico Tributario -RUT<\/strong><\/td>\nConstituye el mecanismo \u00fanico para identificar, ubicar y clasificar a los sujetos de obligaciones administradas por la Unidad Administrativa Especial Direcci\u00f3n de Impuestos y Aduanas Nacionales, DIAN, as\u00ed como aquellos que por disposici\u00f3n legal deban hacerlo o por decisi\u00f3n de la DIAN conforme con las normas legales y reglamentarias vigentes.<\/td>\n<\/tr>\n
Residencia para efectos fiscales<\/strong><\/td>\nEl concepto de residencia fiscal en Colombia se refiere a la permanencia de las personas, continua o discontinua en el pa\u00eds, por m\u00e1s de 183 d\u00edas calendario durante un per\u00edodo cualquiera de 365 d\u00edas calendario consecutivos. No obstante, para determinar exactamente la residencia se deben revisar las dem\u00e1s condiciones se\u00f1aladas en el art\u00edculo 10 del E.T.<\/td>\n<\/tr>\n
Residentes<\/strong><\/td>\nSe refiere a residente fiscal, independientemente de que se encuentre dentro o fuera del pa\u00eds. Art\u00edculo 10 del E.T.<\/td>\n<\/tr>\n
Sistema de Renta Cedular<\/strong><\/td>\nEs un mecanismo que clasifica o agrupa las rentas o ingresos de acuerdo con la fuente que los produce, para aplicar una tarifa y dar un tratamiento particular a cada C\u00e9dula, permitiendo que el r\u00e9gimen jur\u00eddico aplicable a cada renta no afecte a ninguna otra, y que la base gravable no se vea disminuida indebidamente por deducciones, beneficios tributarios, y costos y gastos que solo deban ser imputados a una renta.<\/td>\n<\/tr>\n
U.A.E.<\/strong><\/td>\nUnidad Administrativa Especial.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ admin_label=\u00bb#Videos\u00bb module_id=\u00bbVideos\u00bb module_class=\u00bbpopup close-alt\u00bb _builder_version=\u00bb4.27.6″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width=\u00bb91%\u00bb custom_padding=\u00bb0px|0px|0px|0px|true|false\u00bb da_is_popup=\u00bbon\u00bb da_popup_slug=\u00bbVideos\u00bb da_alt_close=\u00bbon\u00bb da_disable_devices=\u00bboff|off|off\u00bb border_radii=\u00bbon|15px|15px|15px|15px\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\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″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb44px|0px|44px|0px|true|true\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbNunito Sans|700|||||||\u00bb text_text_color=\u00bb#2a2d44″ text_font_size=\u00bb25px\u00bb header_text_color=\u00bb#E02B20″ header_3_font=\u00bbUbuntu|700|||||||\u00bb header_3_text_color=\u00bb#252944″ header_3_font_size=\u00bb25px\u00bb header_4_font=\u00bbNunito Sans|700|||||||\u00bb header_4_text_color=\u00bb#2a2d44″ header_4_font_size=\u00bb20px\u00bb text_orientation=\u00bbcenter\u00bb custom_padding=\u00bb0px|||||\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n

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