HISTÓRICO DE PORCENTAJES DE INTERESES PRESUNTIVOS
Art. 35 ET. Las deudas por préstamos en dinero entre las sociedades y los socios generan intereses presuntivos.
Para efectos del impuesto sobre la renta, se presume de derecho que todo préstamo en dinero, cualquiera que sea su
naturaleza o denominación, que otorguen las sociedades a sus socios o accionistas o estos a la sociedad, genera un rendimiento mínimo anual y proporcional al tiempo de posesión, equivalente a la
tasa para DTF vigente a 31 de diciembre del año inmediatamente anterior al gravable.
La presunción a que se refiere este artículo, no limita la facultad de que dispone la Administración Tributaria para determinar los rendimientos reales cuando éstos fueren superiores.
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Hay que precisar, que el cálculo de intereses presuntivos lo debe realizar la sociedad respeto al prestamos a sus socios o accionistas, y por otro lado, la persona natural cuando realice prestamos a la sociedad en donde es socio o accionista, es decir, este tema es en doble vía. A veces creemos que solo las sociedades deben liquidar este tipo de intereses presuntivos, y omitimos el cálculo de la persona natural, cuando sea este el que realice el préstamo.
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DIANA MARCELA GARZON (jueves, 10 enero 2019 13:48)
Buenas tardes, tengo la siguiente consulta : los anticipos a socios por concepto de dividendos, tendrían que calcularse interés presunto ? teniendo en cuenta que no se ha generado la obligación o el pasivo porque aun no se ha decretado reparto de utilidades .........gracias
ROSA MARIA PARRA CH. (martes, 02 febrero 2021 13:32)
Dr. Dussan buenas tardes, por favor me puede indicar como debo calcular el interés presunto a los socios, lo debo hacer mensual con la misma tasa o como debo hacerlo.
Muchas gracias
Rosa María
ROSA MARIA PARRA CH. (jueves, 18 marzo 2021 14:45)
Dr. Dussan buenas tardes, por favor me puede indicar como debo calcular el interés presunto a los socios, lo debo hacer mensual con la misma tasa o como debo hacerlo.
Muchas gracias
Rosa María
Oscar Cardona (lunes, 14 junio 2021 10:38)
Hola William,
De antemano le agradezco toda la información que nos brindan.
Adicionalmente le informo que en el históricos de intereses presuntivos de 2019 tienen como referencia el Decreto 704 abril 2019. La referencia exacta es el Decreto 703 del 24 de abril de 2019 para que por favor corrija su base datos.
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