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La modificación incluye nuevos plazos para el pago de los impuestos: predial y de vehículos . Asimismo, la posibilidad exclusiva para predios no residenciales de los sectores más afectados, de acogerse al sistema de pago por cuotas (SPAC) este año y empezar a pagar en el 2022.
La nueva alternativa también busca beneficiar a propietarios de predios no residenciales que funcionen en sectores muy golpeados por la coyuntura, tales como: hoteles, restaurantes, bares, turismo y algunos específicos de comercio, entre otros.
“Estos propietarios afectados, sean personas naturales o jurídicas, podrán elegir la opción SPAC PANDEMIA en la Oficina Virtual de la Entidad y presentar la declaración inicial a más tardar el 31 de mayo de este año, para pagar en cuatro cuotas iguales, entre el 18 de febrero y el 26 de agosto de 2022”, anunció el secretario de Hacienda, Juan Mauricio Ramírez.
Impuesto predial y vehicular:
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En predial y en vehículos, el pago con descuento mantendrá la distribución escalonada de sus vencimientos -según la última letra del CHIP o dígito de placa, respectivamente-, pero con plazos que se corren dos meses. Hasta junio en predial y hasta julio en vehículos.
“Por su parte, los contribuyentes que paguen sin descuento su impuesto predial, tendrán ahora hasta el 23 de julio de 2021 para hacerlo; y en vehículos, el límite irá hasta el 27 de agosto. En ambos casos, sin intereses de mora”, puntualizó.
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Predial con 10% de descuento - Entre el 15 y el 23 de junio
Predial sin descuento – Hasta el 23 de julio
Vehículos con 10% de descuento - Entre el 12 y el 19 de julio
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Vehículos sin descuento – Hasta el 27 de agosto
Impuesto de Industria y Comercio (ICA)
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“Asimismo, los vencimientos para los contribuyentes del régimen común bimestral del impuesto de Industria y Comercio (ICA) que hayan tenido el año anterior un impuesto a cargo superior a 391 UVT (equivalente a 13.922.337 pesos), pasaron de iniciar sus pagos en abril a comenzarlos en mayo, y para los agentes de retención del ICA, se extendieron de marzo a abril”, expresó la mandataria de los bogotanos.
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