Informa la tasa de cambio representativa del mercado para el año gravable 2010, certificada por la Superintendencia Financiera.-DIAN-
CIRCULAR N° 0000008
08-02-2011
DIAN
LA UNIDAD ADMINISTRATIVA ESPECIAL
DIRECCIÓN DE IMPUESTOS Y ADUANAS NACIONALES
Con base en la información suministrada por la Superintendencia Financiera de Colombia, y
CONSIDERANDO
Que mediante Decreto 366 del 28 de febrero de 1992, artículo 7, se adopta la tasa de cambio representativa del mercado, vigente al momento de la operación, a 31 de diciembre o el último día del período, para los efectos del ajuste por diferencia en cambio de los activos y pasivos poseídos en moneda extranjera, certificada por la Superintendencia Financiera.
INFORMA
La tasa de cambio representativa del mercado para el año gravable 2010, certificada por la Superintendencia Financiera:
|
ENERO |
FEBRERO |
MARZO |
|||
|
1 |
2.044,23 |
1 |
1.982,29 |
1 |
1.932,32 |
|
2 |
2.044,23 |
2 |
1.972,60 |
2 |
1.913,86 |
|
3 |
2.044,23 |
3 |
1.959,93 |
3 |
1.895,86 |
|
4 |
2.044,23 |
4 |
1.966,02 |
4 |
1.916,41 |
|
5 |
2.021,21 |
5 |
1.984,16 |
5 |
1.928,33 |
|
6 |
1.992,78 |
6 |
1.997,13 |
6 |
1.902,31 |
|
7 |
1.971,32 |
7 |
1.997,13 |
7 |
1.902,31 |
|
8 |
1,969,08 |
8 |
1.997,13 |
8 |
1.902,31 |
|
9 |
1,968,24 |
9 |
2.003,76 |
9 |
1.894,44 |
|
10 |
1,968,24 |
10 |
1.981,40 |
10 |
1.894,30 |
|
11 |
1,968,24 |
11 |
1.965,03 |
11 |
1.888,05 |
|
12 |
1,968,24 |
12 |
1.943,60 |
12 |
1.894,79 |
|
13 |
1.959,43 |
13 |
1.936,90 |
13 |
1.892,99 |
|
14 |
1.965,81 |
14 |
1.936,90 |
14 |
1.892,99 |
|
15 |
1.974,13 |
15 |
1.936,90 |
15 |
1.892,99 |
|
16 |
1.967,40 |
16 |
1.936,90 |
16 |
1.899,75 |
|
17 |
1.967,40 |
17 |
1.925,79 |
17 |
1.896,15 |
|
18 |
1.967,40 |
18 |
1.928,79 |
18 |
1.893,42 |
|
19 |
1.967,40 |
19 |
1.930,94 |
19 |
1.900,55 |
|
20 |
1.957,82 |
20 |
1.928,86 |
20 |
1.907,06 |
|
21 |
1.964,18 |
21 |
1.928,86 |
21 |
1.907,06 |
|
22 |
1.967,08 |
22 |
1.928,86 |
22 |
1.907,06 |
|
23 |
1.981,96 |
23 |
1.914,87 |
23 |
1.907,06 |
|
24 |
1.981,96 |
24 |
1.924,75 |
24 |
1.907,06 |
|
25 |
1.981,96 |
25 |
1.932,15 |
25 |
1.923,41 |
|
26 |
1.961,97 |
26 |
1.941,98 |
26 |
1.922,91 |
|
27 |
1.972,22 |
27 |
1.932,32 |
27 |
1.933,40 |
|
28 |
1.988,05 |
28 |
1.932,32 |
28 |
1.933,40 |
|
29 |
1.991,21 |
|
|
29 |
1.933,40 |
|
30 |
1.982,29 |
|
|
30 |
1.934,21 |
|
31 |
1.982,29 |
|
|
31 |
1.928,59 |
|
ABRIL |
MAYO |
JUNIO |
|||
|
1 |
1.921,88 |
1 |
1.950,44 |
1 |
1.971,55 |
|
2 |
1.921,88 |
2 |
1.950,44 |
2 |
1.971,45 |
|
3 |
1.921,88 |
3 |
1.950,44 |
3 |
1.963,36 |
|
4 |
1.921,88 |
4 |
1.973,42 |
4 |
1.961,47 |
|
5 |
1.921,88 |
5 |
1.988,47 |
5 |
1.965,83 |
|
6 |
1.911,78 |
6 |
2.003,37 |
6 |
1.965,83 |
|
7 |
1.911,07 |
7 |
2.010,13 |
7 |
1.965,83 |
|
8 |
1.920,53 |
8 |
2.029,54 |
8 |
1.965,83 |
|
9 |
1.931,91 |
9 |
2.029,54 |
9 |
1.960,50 |
|
10 |
1.921,32 |
10 |
2.029,54 |
10 |
1.943,41 |
|
11 |
1.921,32 |
11 |
1.988,32 |
11 |
1.928,83 |
|
12 |
1.921,32 |
12 |
1.980,50 |
12 |
1.925,35 |
|
13 |
1.926,16 |
13 |
1.966,36 |
13 |
1.925,35 |
|
14 |
1.936,22 |
14 |
1.959,62 |
14 |
1.925,35 |
|
15 |
1.938,24 |
15 |
1.968,10 |
15 |
1.925,35 |
|
16 |
1.943,83 |
16 |
1.968,10 |
16 |
1.917,82 |
|
17 |
1.942,21 |
17 |
1.968,10 |
17 |
1.912,29 |
|
18 |
1.942,21 |
18 |
1.968,10 |
18 |
1.902,78 |
|
19 |
1.942,21 |
19 |
1.976,46 |
19 |
1.906,61 |
|
20 |
1.951,04 |
20 |
1.997,09 |
20 |
1.906,61 |
|
21 |
1.947,69 |
21 |
2.017,68 |
21 |
1.906,61 |
|
22 |
1.948,47 |
22 |
1.998,42 |
22 |
1.889,51 |
|
23 |
1.955,84 |
23 |
1.998,42 |
23 |
1.886,05 |
|
24 |
1.950,89 |
24 |
1.998,42 |
24 |
1.895,75 |
|
25 |
1.950,89 |
25 |
1.975,01 |
25 |
1.896,87 |
|
26 |
1.950,89 |
26 |
1.989,51 |
26 |
1.900,36 |
|
27 |
1.943,41 |
27 |
1.976,40 |
27 |
1.900,36 |
|
28 |
1.961,82 |
28 |
1.966,80 |
28 |
1.900,36 |
|
29 |
1.973,05 |
29 |
1.971,55 |
29 |
1.901,65 |
|
30 |
1.969,75 |
30 |
1.971,55 |
30 |
1.916,46 |
|
|
|
31 |
1.971,55 |
|
|
|
|
|
|
|
|
|
|
JULIO |
AGOSTO |
SEPTIEMBRE |
|||
|
1 |
1.913,15 |
1 |
1.842,79 |
1 |
1.826,31 |
|
2 |
1.897,33 |
2 |
1.842,79 |
2 |
1.815,09 |
|
3 |
1.884,31 |
3 |
1.832,45 |
3 |
1.810,65 |
|
4 |
1.884,31 |
4 |
1.834,58 |
4 |
1.807,73 |
|
5 |
1.884,31 |
5 |
1.824,52 |
5 |
1.807,73 |
|
6 |
1.884,31 |
6 |
1.818,50 |
6 |
1.807,73 |
|
7 |
1.882,47 |
7 |
1.815,46 |
7 |
1.807,73 |
|
8 |
1.901,38 |
8 |
1.815,46 |
8 |
1.808,65 |
|
9 |
1.889,61 |
9 |
1.815,46 |
9 |
1.803,00 |
|
10 |
1.877,66 |
10 |
1.808,93 |
10 |
1.802,54 |
|
11 |
1.877,66 |
11 |
1.810,12 |
11 |
1.801,04 |
|
12 |
1.877,66 |
12 |
1.807,55 |
12 |
1.801,04 |
|
13 |
1.877,20 |
13 |
1.812,20 |
13 |
1.801,04 |
|
14 |
1.871,19 |
14 |
1.835,32 |
14 |
1.793,28 |
|
15 |
1.873,87 |
15 |
1.835,32 |
15 |
1.788,05 |
|
16 |
1.871,96 |
16 |
1.835,32 |
16 |
1.806,78 |
|
17 |
1.878,77 |
17 |
1.835,32 |
17 |
1.811,55 |
|
18 |
1.878,77 |
18 |
1.810,75 |
18 |
1.806,76 |
|
19 |
1.878,77 |
19 |
1.808,14 |
19 |
1.806,76 |
|
20 |
1.872,92 |
20 |
1.819,13 |
20 |
1.806,76 |
|
21 |
1.872,92 |
21 |
1.820,93 |
21 |
1.798,73 |
|
22 |
1.867,07 |
22 |
1.820,93 |
22 |
1.805,31 |
|
23 |
1.864,04 |
23 |
1.820,93 |
23 |
1.803,71 |
|
24 |
1.867,47 |
24 |
1.806,93 |
24 |
1.810,72 |
|
25 |
1.867,47 |
25 |
1.818,86 |
25 |
1.809,46 |
|
26 |
1.867,47 |
26 |
1.820,29 |
26 |
1.809,46 |
|
27 |
1.859,50 |
27 |
1.811,46 |
27 |
1.809,46 |
|
28 |
1.852,83 |
28 |
1.817,68 |
28 |
1.802,15 |
|
29 |
1.846,23 |
29 |
1.817,68 |
29 |
1.804,06 |
|
30 |
1.841,35 |
30 |
1.817,68 |
30 |
1.799,89 |
|
31 |
1.842,79 |
31 |
1.823,74 |
|
|
|
|
|
|
|
|
|
|
OCTUBRE |
NOVIEMBRE |
DICIEMBRE |
|||
|
1 |
1.801,01 |
1 |
1.831,64 |
1 |
1.932,63 |
|
2 |
1.795,93 |
2 |
1.831,64 |
2 |
1.933,58 |
|
3 |
1.795,93 |
3 |
1.845,51 |
3 |
1.920,00 |
|
4 |
1.795,93 |
4 |
1.840,51 |
4 |
1.896,73 |
|
5 |
1.802,09 |
5 |
1.821,05 |
5 |
1.896,73 |
|
6 |
1.802,43 |
6 |
1.817,70 |
6 |
1.896,73 |
|
7 |
1.796,29 |
7 |
1.817,70 |
7 |
1.889,75 |
|
8 |
1.786,20 |
8 |
1.817,70 |
8 |
1.880,82 |
|
9 |
1.786,37 |
9 |
1.828,28 |
9 |
1.880,82 |
|
10 |
1.786,37 |
10 |
1.836,27 |
10 |
1.902,72 |
|
11 |
1.786,37 |
11 |
1.858,01 |
11 |
1.911,87 |
|
12 |
1.786,37 |
12 |
1.858,01 |
12 |
1.911,87 |
|
13 |
1.786,77 |
13 |
1.861,74 |
13 |
1.911,87 |
|
14 |
1.791,56 |
14 |
1.861,74 |
14 |
1.894,12 |
|
15 |
1.801,20 |
15 |
1.861,74 |
15 |
1.899,89 |
|
16 |
1.807,86 |
16 |
1.861,74 |
16 |
1.905,84 |
|
17 |
1.807,88 |
17 |
1.880,98 |
17 |
1.916,09 |
|
18 |
1.807,88 |
18 |
1.875,78 |
18 |
1.923,13 |
|
19 |
1.807,88 |
19 |
1.865,82 |
19 |
1.923,13 |
|
20 |
1.817,45 |
20 |
1.875,39 |
20 |
1.923,13 |
|
21 |
1.812,60 |
21 |
1.875,39 |
21 |
1.928,71 |
|
22 |
1.816,28 |
22 |
1.875,39 |
22 |
1.934,96 |
|
23 |
1.823,05 |
23 |
1.882,00 |
23 |
1.934,44 |
|
24 |
1.823,05 |
24 |
1.892,84 |
24 |
1.928,33 |
|
25 |
1.823,05 |
25 |
1.889,11 |
25 |
1.939,54 |
|
26 |
1.830,96 |
26 |
1.889,11 |
26 |
1.939,54 |
|
27 |
1.838,45 |
27 |
1.906,69 |
27 |
1.939,54 |
|
28 |
1.846,41 |
28 |
1.906,69 |
28 |
1.964,57 |
|
29 |
1.839,90 |
29 |
1.906,69 |
29 |
2.027,33 |
|
30 |
1.831,64 |
30 |
1.916,96 |
30 |
1.989,88 |
|
31 |
1.831,64 |
|
|
31 |
1.913,98 |
JUAN RICARDO ORTEGA LÓPEZ
Director General