CIRCULAR N° 24
18-03-2008
Dian
La Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales, con base en los datos suministrados por la Superintendencia Financiera de Colombia y considerando:
Que mediante Decreto 366 del 28 de febrero de 1992, artículo 7º, se adoptó la tasa de cambio representativa del mercado, vigente al momento de la operación, a 31 de diciembre o el último día del periodo, para los efectos del ajuste por diferencia en cambio de los activos y pasivos poseídos en moneda extranjera, certificada por la Superintendencia Financiera de Colombia.
Informa:
La tasa de cambio representativa del mercado para el año gravable 2007, certificada por la Superintendencia Financiera:
|
Enero |
Febrero |
Marzo |
|||||||||
|
1 |
2.238.79 |
1 |
2.255.17 |
1 |
2.231.94 |
|
|||||
|
2 |
2.238.79 |
2 |
2.246.06 |
2 |
2.246.88 |
|
|||||
|
3 |
2.231.42 |
3 |
2.241.53 |
3 |
2.242.62 |
|
|||||
|
4 |
2.218.11 |
4 |
2.241.53 |
4 |
2.242.62 |
|
|||||
|
5 |
2.218.05 |
5 |
2.241.53 |
5 |
2.242.62 |
|
|||||
|
6 |
2.228.38 |
6 |
2.229.30 |
6 |
2.245.71 |
|
|||||
|
7 |
2.228.38 |
7 |
2.232.37 |
7 |
2.222.45 |
|
|||||
|
8 |
2.228.38 |
8 |
2.235.30 |
8 |
2.218.94 |
|
|||||
|
9 |
2.228.38 |
9 |
2.239.20 |
9 |
2.214.05 |
|
|||||
|
10 |
2.238.52 |
10 |
2.229.87 |
10 |
2.210.98 |
|
|||||
|
11 |
2.250.60 |
11 |
2.229.87 |
11 |
2.210.98 |
|
|||||
|
12 |
2.231.48 |
12 |
2.229.87 |
12 |
2.210.98 |
|
|||||
|
13 |
2.221.35 |
13 |
2.230.40 |
13 |
2.205.77 |
|
|||||
|
14 |
2.221.35 |
14 |
2.223.30 |
14 |
2.206.38 |
|
|||||
|
15 |
2.221.35 |
15 |
2.221.43 |
15 |
2.210.12 |
|
|||||
|
16 |
2.221.35 |
16 |
2.219.15 |
16 |
2.197.76 |
|
|||||
|
17 |
2.221.96 |
17 |
2.221.70 |
17 |
2.204.05 |
|
|||||
|
18 |
2.224.22 |
18 |
2.221.70 |
18 |
2.204.05 |
|
|||||
|
19 |
2.226.06 |
19 |
2.221.70 |
19 |
2.204.05 |
|
|||||
|
20 |
2.229.29 |
20 |
2.221.70 |
20 |
2.204.05 |
|
|||||
|
21 |
2.229.29 |
21 |
2.220.76 |
21 |
2.186.21 |
|
|||||
|
22 |
2.229.29 |
22 |
2.218.78 |
22 |
2.172.60 |
|
|||||
|
23 |
2.240.32 |
23 |
2.214.44 |
23 |
2.168.95 |
|
|||||
|
24 |
2.250.38 |
24 |
2.216.57 |
24 |
2.174.72 |
|
|||||
|
25 |
2.254.67 |
25 |
2.216.57 |
25 |
2.174.72 |
|
|||||
|
26 |
2.252.88 |
26 |
2.216.57 |
26 |
2.174.72 |
|
|||||
|
27 |
2.259.43 |
27 |
2.211.46 |
27 |
2.172.14 |
|
|||||
|
28 |
2.259.43 |
28 |
2.224.12 |
28 |
2.172.09 |
|
|||||
|
29 |
2.259.43 |
|
|
29 |
2.169.67 |
|
|||||
|
30 |
2.261.22 |
|
|
30 |
2.155.06 |
|
|||||
|
31 |
2.259.72 |
|
|
31 |
2.190.30 |
|
|||||
|
Abril |
Mayo |
Junio |
||||||||
|
1 |
2.190.30 |
1 |
2.104.16 |
1 |
1.900.09 |
|
||||
|
2 |
2.190.30 |
2 |
2.104.16 |
2 |
1.885.80 |
|
||||
|
3 |
2.189.18 |
3 |
2.085.18 |
3 |
1.885.80 |
|
||||
|
4 |
2.171.47 |
4 |
2.077.12 |
4 |
1.885.80 |
|
||||
|
5 |
2.166.93 |
5 |
2.069.01 |
5 |
1.882.06 |
|
||||
|
6 |
2.166.93 |
6 |
2.069.01 |
6 |
1.877.88 |
|
||||
|
7 |
2.166.93 |
7 |
2.069.01 |
[7 |
1.886.92 |
|
||||
|
8 |
2.166.93 |
8 |
2.081.24 |
8 |
1.900.68 |
|
||||
|
9 |
2.166.93 |
9 |
2.074.03 |
9 |
1.924.54 |
|
||||
|
10 |
2.164.55 |
10 |
2.045.51 |
10 |
1.924.54 |
|
||||
|
11 |
2.157.82 |
11 |
2.041.39 |
11 |
1.924.54 |
|
||||
|
12 |
2.154.61 |
12 |
2.029.20 |
12 |
1.924.54 |
|
||||
|
13 |
2.152.65 |
13 |
2.029.20 |
13 |
1.931.36 |
|
||||
|
14 |
2.138.74 |
14 |
2.029.20 |
14 |
1.947.37 |
|
||||
|
15 |
2.138.74 |
15 |
2.002.04 |
15 |
1.945.09 |
|
||||
|
16 |
2.138.74 |
16 |
1.995.17 |
16 |
1.920.25 |
|
||||
|
17 |
2.136.82 |
17 |
1.988.01 |
17 |
1.920.25 |
|
||||
|
18 |
2.141.35 |
18 |
1.990.43 |
18 |
1.920.25 |
|
||||
|
19 |
2.148.46 |
19 |
1.985.33 |
19 |
1.920.25 |
|
||||
|
20 |
2.143.31 |
20 |
1.985.33 |
20 |
1.896.07 |
|
||||
|
21 |
2.121.42 |
21 |
1.985.33 |
21 |
1.905.13 |
|
||||
|
22 |
2.121.42 |
22 |
1.985.33 |
22 |
1.938.17 |
|
||||
|
23 |
2.121.42 |
23 |
1.957.54 |
23 |
1.944.01 |
|
||||
|
24 |
2.115.56 |
24 |
1.963.56 |
24 |
1.944.01 |
|
||||
|
25 |
2.119.37 |
25 |
1.962.59 |
25 |
1.944.01 |
|
||||
|
26 |
2.112.61 |
26 |
1.934.55 |
26 |
1.960.32 |
|
||||
|
27 |
2.111.52 |
27 |
1.934.55 |
27 |
1.965.31 |
|
||||
|
28 |
2.110.67 |
28 |
1.934.55 |
28 |
1.982.29 |
|
||||
|
29 |
2.110.67 |
29 |
1.934.55 |
29 |
1.958.09 |
|
||||
|
30 |
2.110.67 |
30 |
1.914.96 |
30 |
1.960.61 |
|
||||
|
|
|
31 |
1.930.64 |
|
|
|
||||
|
Julio |
Agosto |
Septiembre |
||||
|
1 |
1.960.61 |
1 |
1.958.50 |
1 |
2.160.99 |
|
|
2 |
1.960.61 |
2 |
1.971.20 |
2 |
2.160.99 |
|
|
3 |
1.960.61 |
3 |
1.957.68 |
3 |
2.160.99 |
|
|
4 |
1.958.95 |
4 |
1.963.69 |
4 |
2 160 99 |
|
|
5 |
1.958.95 |
5 |
1.963.69 |
5 |
2.161.56 |
|
|
6 |
1.969.36 |
6 |
1.963.69 |
6 |
2.174.56 |
|
|
7 |
1.962.55 |
7 |
1.976.89 |
7 |
2.166.60 |
|
|
8 |
1 962 55 |
8 |
1.976.89 |
8 |
2.191.00 |
|
|
9 |
1.962.55 |
9 |
1.957.58 |
9 |
2.191.00 |
|
|
10 |
1.945.94 |
10 |
1.981.90 |
10 |
2.191.00 |
|
|
11 |
1.960.31 |
11 |
2.006.79 |
11 |
2.194.65 |
|
|
12 |
1.964.82 |
12 |
2.006.79 |
12 |
2.185.89 |
|
|
13 |
1.954.48 |
13 |
2.006.79 |
13 |
2.182.22 |
|
|
14 |
1.956.05 |
14 |
1.997.38 |
14 |
2.157.75 |
|
|
15 |
1.956.05 |
15 |
2.016.30 |
151 |
2.128.50 |
|
|
16 |
1.956.05 |
16 |
2.048.44 |
16 |
2.128.50 |
|
|
17 |
1.942.43 |
17 |
2.124.40 |
17 |
2.128.50 |
|
|
18 |
1.931.04 |
18 |
2.113 54 |
18 |
2.130.66 |
|
|
19 |
1.928.59 |
19 |
2.113.54 |
19 |
2.124.36 |
|
|
20 |
1.921.04 |
20 |
2.113.54 |
20 |
2.055.28 |
|
|
21 |
1.921 04 |
21 |
2 113 54 |
21 |
2.042.63 |
|
|
22 |
1.921.04 |
22 |
2.154.94 |
22 |
2.026.33 |
|
|
23 |
1.921.04 |
23 |
2.133.04 |
23 |
2.026.33 |
|
|
24 |
1.912.90 |
24 |
2.138.13 |
24 |
2.026.33 |
|
|
25 |
1.916.23 |
25 |
2.128.17 |
25 |
2.028.95 |
|
|
26 |
1.935.68 |
26 |
2.128.17 |
26 |
2.045.51 |
|
|
27 |
1.981.58 |
27 |
2.128.17 |
27 |
2.009.46 |
|
|
28 |
1.984.10 |
28 |
2.114.15 |
28 |
2.013.18 |
|
|
29 |
1.984.10 |
29 |
2.147.34 |
29 |
2.023.19 |
|
|
30 |
1.984.10 |
30 |
2.160.65 |
30 |
2.023.19 |
|
|
31 |
1.971.80 |
31 |
2.173.17 |
|
|
|
|
Octubre |
Noviembre |
Diciembre |
||||
|
1 |
2.023.19 |
1 |
1.987.69 |
1 |
2.043.11 |
|
|
2 |
2.015.75 |
2 |
2.008.11 |
2 |
2.043.11 |
|
|
3 |
2.013.39 |
3 |
2.014.12 |
3 |
2.043.11 |
|
|
4 |
2.017.69 |
4 |
2.014.12 |
4 |
2.052.18 |
|
|
5 |
2.018.45 |
5 |
2.014.12 |
5 |
2.057.40 |
|
|
6 |
1.999.95 |
6 |
2.014.12 |
6 |
2.036.60 |
|
|
7 |
1.999.95 |
7 |
2.012.89 |
7 |
2.023.18 |
|
|
8 |
1.999 95 |
8 |
2.023.99 |
8 |
2.016.77 |
|
|
9 |
1.999.95 |
9 |
2.033.94 |
9 |
2.016.77 |
|
|
10 |
1.968.13 |
10 |
2.045.59 |
10 |
2.016.77 |
|
|
11 |
1.972.81 |
11 |
2.045.59 |
11 |
2.009.83 |
|
|
12 |
1.963.03 |
12 |
2.045.59 |
12 |
2.005.82 |
|
|
13 |
1.978.97 |
13 |
2.045.59 |
13 |
2.003.90 |
|
|
14 |
1.978.97 |
14 |
2.051.88 |
14 |
2.017.36 |
|
|
15 |
1.978.97 |
15 |
2.032.04 |
15 |
2.009.85 |
|
|
16 |
1.978.97 |
16 |
2.044.70 |
16 |
2.009.85 |
|
|
17 |
2.004.58 |
17 |
2.040.35 |
17 |
2.009.85 |
|
|
18 |
1.994.06 |
18 |
2.040.35 |
18 |
2.006.48 |
|
|
19 |
2.018.55 |
19 |
2.040.35 |
19 |
2.007.98 |
|
|
20 |
2.007.24 |
20 |
2.054.30 |
20 |
2.005.92 |
|
|
21 |
2.007.24 |
21 |
2.056.28 |
21 |
2.000.58 |
|
|
22 |
2.007.24 |
22 |
2.074.60 |
22 |
1.993.08 |
|
|
23 |
2.022.76 |
23 |
2.074.60 |
23 |
1.993.08 |
|
|
24 |
2.006.67 |
24 |
2.088.24 |
24 |
1.993.08 |
|
|
25 |
2.025.70 |
25 |
2.088.24 |
25 |
1.989.70 |
|
|
26 |
2.020.29 |
26 |
2.088.24 |
261 |
1.989.70 |
|
|
27 |
2.005.28 |
27 |
2.089.11 |
27 |
1.987.81 |
|
|
28 |
2.005.28 |
28 |
2.094.74 |
28 |
2.001.72 |
|
|
29 |
2.005.28 |
29 |
2.066.81 |
29 |
2.014.76 |
|
|
30 |
1.995.94 |
30 |
2.060.42 |
30 |
2.014.76 |
|
|
31 |
1.999.44 |
|
|
31 |
2.014.76 |
|