LIQUIDADOR DE INTERESES MORATORIOS

INFORMACION INFORMACION GENERAL

Empresa EMPRESA DE EJEMPLO
Tipo de impuesto RENTA
Periodo gravable 2018
Valor base del interés 6,741,000
Vencimiento legal 22-may-19
Fecha de realización del pago 23-jun-19

Interés a pagar 513,000

PASOS A SEGUIR 9/18/2019

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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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
Liquidador de Intereses Moratorios

VENCIMIENTO FECHA DE
IMPUESTOS DIAS INTERESES
LEGAL PAGO
1,300,000 16-ene-18 17-jun-19 517 513,000
MORA 2019 DAGO SANTIAGO
DATOS INFORMATIVOS DATOS DE CALCULO
% TRIMESTRAL DESDE HASTA T. DIARIA DIAS INTERES NUEVO SALDO
DIAS ACUMULADOS
20.63% 5-ene-03 0.056521% 0 0 1,300,000 0
22.62% 29-jul-06 31-jul-06 0.061803% 0 0 1,300,000 0
22.53% 1-ago-06 31-ago-06 0.061557% 0 0 1,300,000 0
22.58% 1-sep-06 30-sep-06 0.061694% 0 0 1,300,000 0
22.61% 1-oct-06 31-dic-06 0.061776% 0 0 1,300,000 0
32.09% 1-ene-07 25-feb-07 0.087678% 0 0 1,300,000 0
20.75% 26-feb-07 31-mar-07 0.056694% 0 0 1,300,000 0
25.12% 1-abr-07 30-jun-07 0.068634% 0 0 1,300,000 0
28.51% 1-jul-07 30-sep-07 0.077896% 0 0 1,300,000 0
31.89% 1-oct-07 31-dic-07 0.087131% 0 0 1,300,000 0
32.75% 1-ene-08 31-mar-08 0.089481% 0 0 1,300,000 0
32.88% 1-abr-08 30-jun-08 0.089836% 0 0 1,300,000 0
32.27% 1-jul-08 30-sep-08 0.088169% 0 0 1,300,000 0
31.53% 1-oct-08 31-dic-08 0.086148% 0 0 1,300,000 0
30.71% 1-ene-09 31-mar-09 0.083907% 0 0 1,300,000 0
30.42% 1-abr-09 30-jun-09 0.083115% 0 0 1,300,000 0
27.98% 1-jul-09 30-sep-09 0.076448% 0 0 1,300,000 0
25.92% 1-oct-09 31-dic-09 0.070820% 0 0 1,300,000 0
24.21% 1-ene-10 31-mar-10 0.066148% 0 0 1,300,000 0
22.97% 1-abr-10 30-jun-10 0.062760% 0 0 1,300,000 0
22.41% 1-jul-10 30-sep-10 0.061230% 0 0 1,300,000 0
21.32% 1-oct-10 31-dic-10 0.058251% 0 0 1,300,000 0
23.42% 1-ene-11 31-mar-11 0.063989% 0 0 1,300,000 0
26.54% 1-abr-11 30-jun-11 0.072514% 0 0 1,300,000 0
27.95% 1-jul-11 30-sep-11 0.076366% 0 0 1,300,000 0
29.09% 1-oct-11 31-dic-11 0.079481% 0 0 1,300,000 0
29.88% 1-ene-12 31-mar-12 0.081639% 0 0 1,300,000 0
30.78% 1-abr-12 30-jun-12 0.084098% 0 0 1,300,000 0
31.29% 1-jul-12 30-sep-12 0.085492% 0 0 1,300,000 0
31.34% 1-oct-12 25-dic-12 0.085628% 0 0 1,300,000 0
31.34% 26-dic-12 31-dic-12 0.085628% 0 0 1,300,000 0
31.13% 1-ene-13 31-mar-13 0.085055% 0 0 1,300,000 0
31.25% 1-abr-13 30-jun-13 0.085383% 0 0 1,300,000 0
30.51% 1-jul-13 30-sep-13 0.083361% 0 0 1,300,000 0
29.78% 1-oct-13 31-dic-13 0.081366% 0 0 1,300,000 0
29.48% 1-ene-14 31-mar-14 0.080767% 0 0 1,300,000 0
29.45% 1-abr-14 30-jun-14 0.080685% 0 0 1,300,000 0
29.00% 1-jul-14 30-sep-14 0.079452% 0 0 1,300,000 0
28.76% 1-oct-14 31-dic-14 0.078795% 0 0 1,300,000 0
28.82% 1-ene-15 31-mar-15 0.078959% 0 0 1,300,000 0
29.06% 1-abr-15 30-jun-15 0.079616% 0 0 1,300,000 0
28.89% 1-jul-15 30-sep-15 0.079151% 0 0 1,300,000 0
29.00% 1-oct-15 31-dic-15 0.079452% 0 0 1,300,000 0
29.52% 1-ene-16 31-mar-16 0.080877% 0 0 1,300,000 0
30.81% 1-abr-16 30-jun-16 0.084411% 0 0 1,300,000 0
32.01% 1-jul-16 30-sep-16 0.087699% 0 0 1,300,000 0
32.99% 1-oct-16 31-dic-16 0.090384% 0 0 1,300,000 0
31.51% 1-ene-17 31-mar-17 0.086329% 0 0 1,300,000 0
31.50% 1-abr-17 30-jun-17 0.086301% 0 0 1,300,000 0
30.97% 1-jul-17 31-ago-17 0.084849% 0 0 1,300,000 0
30.22% 1-sep-17 30-sep-17 0.082795% 0 0 1,300,000 0
29.73% 1-oct-17 31-oct-17 0.081452% 0 0 1,300,000 0
29.44% 1-nov-17 30-nov-17 0.080658% 0 0 1,300,000 0
29.16% 1-dic-17 31-dic-17 0.079890% 0 0 1,300,000 0

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Liquidador de Intereses Moratorios

29.04% 1-ene-18 31-ene-18 0.079562% 15 16,000 1,316,000 15

29.52% 1-feb-18 28-feb-18 0.080877% 28 29,000 1,345,000 43
29.02% 1-mar-18 31-mar-18 0.079507% 31 32,000 1,377,000 74
28.72% 1-abr-18 30-abr-18 0.078685% 30 31,000 1,408,000 104
28.66% 1-may-18 31-may-18 0.078521% 31 32,000 1,440,000 135
28.42% 1-jun-18 30-jun-18 0.077863% 30 30,000 1,470,000 165
28.05% 1-jul-18 31-jul-18 0.076849% 31 31,000 1,501,000 196
27.91% 1-ago-18 31-ago-18 0.076466% 31 31,000 1,532,000 227
27.72% 1-sep-18 30-sep-18 0.075945% 30 30,000 1,562,000 257
27.45% 1-oct-18 31-oct-18 0.075205% 31 30,000 1,592,000 288
27.24% 1-nov-18 30-nov-18 0.074630% 30 29,000 1,621,000 318
27.10% 1-dic-18 31-dic-18 0.074247% 31 30,000 1,651,000 349
26.74% 1-ene-19 31-ene-19 0.073260% 31 30,000 1,681,000 380
27.55% 1-feb-19 28-feb-19 0.075479% 28 27,000 1,708,000 408
27.06% 1-mar-19 31-mar-19 0.074137% 31 30,000 1,738,000 439
26.98% 1-abr-19 30-abr-19 0.073918% 30 29,000 1,767,000 469
27.01% 1-may-19 31-may-19 0.074000% 31 30,000 1,797,000 500
26.95% 1-jun-19 17-jun-19 0.073836% 17 16,000 1,813,000 517
0.00% 5-ene-03 0.000000% 0 0 1,813,000 517
0.00% 5-ene-03 0.000000% 0 0 1,813,000 517
0.00% 5-ene-03 0.000000% 0 0 1,813,000 517
0.00% 5-ene-03 0.000000% 0 0 1,813,000 517
0.00% 5-ene-03 0.000000% 0 0 1,813,000 517

TOTAL 513,000

RESUMEN
TOTAL IMPUESTO 1,300,000
SANCIONES (DIGITABLE) 50,000
TOTAL INTERESES 513,000
TOTAL A PAGAR 1,863,000

PROYECTÓ REVISÓ

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Liquidador de Intereses Moratorios

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