DIAN. Tasa de cambio representativa del mercado para el año gravable 2009, certificada por la Superintendencia Financiera de Colombia.
DIAN
Circular 0000006
11-02-2010
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 adoptó 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 2009, certificada por la Superintendencia Financiera de Colombia:
ENERO | FEBRERO | MARZO | |||
1 | 2.243,59 | 1 | 2.420,26 | 1 | 2.555,89 |
2 | 2.243,59 | 2 | 2.420,26 | 2 | 2.555,89 |
3 | 2.234,81 | 3 | 2.450,78 | 3 | 2.590,97 |
4 | 2.234,81 | 4 | 2.443,67 | 4 | 2.588,96 |
5 | 2.234,81 | 5 | 2.469,02 | 5 | 2.589,48 |
6 | 2.227,24 | 6 | 2.472,65 | 6 | 2.572,92 |
7 | 2.197,72 | 7 | 2.449,49 | 7 | 2.548,57 |
8 | 2.214,13 | 8 | 2.449,49 | 8 | 2.548,57 |
9 | 2.220,82 | 9 | 2.449,49 | 9 | 2.548,57 |
10 | 2.216,23 | 10 | 2.450,60 | 10 | 2.559,36 |
11 | 2.216,23 | 11 | 2.494,07 | 11 | 2.525,06 |
12 | 2.216,23 | 12 | 2.537,82 | 12 | 2.506,73 |
13 | 2.216,23 | 13 | 2.520,06 | 13 | 2.481,26 |
14 | 2.226,87 | 14 | 2.509,50 | 14 | 2.445,30 |
15 | 2.234,40 | 15 | 2.509,50 | 15 | 2.445,30 |
16 | 2.249,64 | 16 | 2.509,50 | 16 | 2.445,30 |
17 | 2.227,68 | 17 | 2.509,50 | 17 | 2.390,96 |
18 | 2.227,68 | 18 | 2.554,40 | 18 | 2.390,98 |
19 | 2.227,68 | 19 | 2.558,14 | 19 | 2.383,15 |
20 | 2.227,68 | 20 | 2.547,40 | 20 | 2.335,29 |
21 | 2.245,28 | 21 | 2.588,31 | 21 | 2.340,83 |
22 | 2.245,97 | 22 | 2.588,31 | 22 | 2.340,83 |
23 | 2.247,87 | 23 | 2.588,31 | 23 | 2.340,83 |
24 | 2.280,77 | 24 | 2.572,30 | 24 | 2.340,83 |
25 | 2.280,77 | 25 | 2.596,37 | 25 | 2.353,21 |
26 | 2.280,77 | 26 | 2.575,50 | 26 | 2.379,94 |
27 | 2.280,43 | 27 | 2.555,05 | 27 | 2.435,81 |
28 | 2.310,83 | 28 | 2.555,89 | 28 | 2.485,56 |
29 | 2.341,09 | 29 | 29 | 2.485,56 | |
30 | 2.386,58 | 30 | 30 | 2.485,56 | |
31 | 2.420,26 | 31 | 31 | 2.561,21 | |
8 | 2.214,13 | 8 | 2.449,49 | 8 | 2.548,57 |
9 | 2.220,82 | 9 | 2.449,49 | 9 | 2.548,57 |
10 | 2.216,23 | 10 | 2.450,60 | 10 | 2.559,36 |
11 | 2.216,23 | 11 | 2.494,07 | 11 | 2.525,06 |
12 | 2.216,23 | 12 | 2.537,82 | 12 | 2.506,73 |
13 | 2.216,23 | 13 | 2.520,06 | 13 | 2.481,26 |
14 | 2.226,87 | 14 | 2.509,50 | 14 | 2.445,30 |
15 | 2.234,40 | 15 | 2.509,50 | 15 | 2.445,30 |
16 | 2.249,64 | 16 | 2.509,50 | 16 | 2.445,30 |
17 | 2.227,68 | 17 | 2.509,50 | 17 | 2.390,96 |
18 | 2.227,68 | 18 | 2.554,40 | 18 | 2.390,98 |
19 | 2.227,68 | 19 | 2.558,14 | 19 | 2.383,15 |
20 | 2.227,68 | 20 | 2.547,40 | 20 | 2.335,29 |
21 | 2.245,28 | 21 | 2.588,31 | 21 | 2.340,83 |
22 | 2.245,97 | 22 | 2.588,31 | 22 | 2.340,83 |
23 | 2.247,87 | 23 | 2.588,31 | 23 | 2.340,83 |
24 | 2.280,77 | 24 | 2.572,30 | 24 | 2.340,83 |
25 | 2.280,77 | 25 | 2.596,37 | 25 | 2.353,21 |
26 | 2.280,77 | 26 | 2.575,50 | 26 | 2.379,94 |
27 | 2.280,43 | 27 | 2.555,05 | 27 | 2.435,81 |
28 | 2.310,83 | 28 | 2.555,89 | 28 | 2.485,56 |
29 | 2.341,09 | 29 | 29 | 2.485,56 | |
30 | 2.386,58 | 30 | 30 | 2.485,56 | |
31 | 2.420,26 | 31 | 31 | 2.561,21 |
ABRIL | MAYO | JUNIO | |||
1 | 2.544,24 | 1 | 2.288,64 | 1 | 2.140,66 |
2 | 2.534,99 | 2 | 2.288,64 | 2 | 2.109,42 |
3 | 2.451,72 | 3 | 2.288,64 | 3 | 2.077,02 |
4 | 2.422,71 | 4 | 2.288,64 | 4 | 2.073,55 |
5 | 2.422,71 | 5 | 2.272,55 | 5 | 2.072,00 |
6 | 2.422,71 | 6 | 2.256,99 | 6 | 2.063,10 |
7 | 2.408,42 | 7 | 2.233,50 | 7 | 2.063,10 |
8 | 2.416,63 | 8 | 2.208,98 | 8 | 2.063,10 |
9 | 2.388,11 | 9 | 2.210,35 | 9 | 2.091,10 |
10 | 2.388,11 | 10 | 2.210,35 | 10 | 2.060,18 |
11 | 2.388,11 | 11 | 2.210,35 | 11 | 2.042,19 |
12 | 2.388,11 | 12 | 2.220,92 | 12 | 2.026,17 |
13 | 2.388,11 | 13 | 2.221,40 | 13 | 2.015,40 |
14 | 2.392,22 | 14 | 2.257,36 | 14 | 2.015,40 |
15 | 2.394,27 | 15 | 2.251,53 | 15 | 2.015,40 |
16 | 2.380,69 | 16 | 2.252,80 | 16 | 2.015,40 |
17 | 2.344,98 | 17 | 2.252,80 | 17 | 2.014,91 |
18 | 2.343,34 | 18 | 2.252,80 | 18 | 2.071,29 |
19 | 2.343,34 | 19 | 2.255,22 | 19 | 2.074,72 |
20 | 2.343,34 | 20 | 2.221,27 | 20 | 2.108,20 |
21 | 2.376,38 | 21 | 2.196,21 | 21 | 2.108,20 |
22 | 2.338,60 | 22 | 2.206,60 | 22 | 2.108,20 |
23 | 2.318,83 | 23 | 2.201,44 | 23 | 2.108,20 |
24 | 2.300,74 | 24 | 2.201,44 | 24 | 2.165,00 |
25 | 2.283,20 | 25 | 2.201,44 | 25 | 2.158,72 |
26 | 2.283,20 | 26 | 2.201,44 | 26 | 2.188,50 |
27 | 2.283,20 | 27 | 2.213,89 | 27 | 2.158,67 |
28 | 2.325,02 | 28 | 2.208,89 | 28 | 2.158,67 |
29 | 2.332,47 | 29 | 2.190,45 | 29 | 2.158,67 |
30 | 2.289,73 | 30 | 2.140,66 | 30 | 2.158,67 |
31 | 31 | 2.140,66 | 31 |
JULIO | AGOSTO | SEPTIEMBRE | |||
1 | 2.145,21 | 1 | 2.040,95 | 1 | 2.057,81 |
2 | 2.111,71 | 2 | 2.040,95 | 2 | 2.068,96 |
3 | 2.096,23 | 3 | 2.040,95 | 3 | 2.065,73 |
4 | 2.086,36 | 4 | 2.008,96 | 4 | 2.029,75 |
5 | 2.086,36 | 5 | 1.992,98 | 5 | 2.018,72 |
6 | 2.086,36 | 6 | 1.987,84 | 6 | 2.018,72 |
7 | 2.109,08 | 7 | 1.997,01 | 7 | 2.018,72 |
8 | 2.090,35 | 8 | 1.997,01 | 8 | 2.018,72 |
9 | 2.108,20 | 9 | 1.997,01 | 9 | 1.994,44 |
10 | 2.105,36 | 10 | 1.997,01 | 10 | 1.998,17 |
11 | 2.116,99 | 11 | 2.022,56 | 11 | 2.008,95 |
12 | 2.116,99 | 12 | 2.050,45 | 12 | 1.985,38 |
13 | 2.116,99 | 13 | 2.026,45 | 13 | 1.985,38 |
14 | 2.085,74 | 14 | 1.999,98 | 14 | 1.985,38 |
15 | 2.054,19 | 15 | 2.016,09 | 15 | 1.998,99 |
16 | 2.018,93 | 16 | 2.016,09 | 16 | 1.986,86 |
17 | 2.025,71 | 17 | 2.016,09 | 17 | 1.960,76 |
18 | 2.006,82 | 18 | 2.016,09 | 18 | 1.962,60 |
19 | 2.006,82 | 19 | 2.037,10 | 19 | 1.951,38 |
20 | 2.006,82 | 20 | 2.041,91 | 20 | 1.951,38 |
21 | 2.006,82 | 21 | 2.012,67 | 21 | 1.951,38 |
22 | 1.986,35 | 22 | 1.997,31 | 22 | 1.950,77 |
23 | 1.975,05 | 23 | 1.997,31 | 23 | 1.914,47 |
24 | 1.953,12 | 24 | 1.997,31 | 24 | 1.911,66 |
25 | 1.970,11 | 25 | 1.997,44 | 25 | 1.922,50 |
26 | 1.970,11 | 26 | 2.007,20 | 26 | 1.926,59 |
27 | 1.970,11 | 27 | 2.044,79 | 27 | 1.926,59 |
28 | 1.982,43 | 28 | 2.043,65 | 28 | 1.926,59 |
29 | 2.013,82 | 29 | 2.035,00 | 29 | 1.921,64 |
30 | 2.073,92 | 30 | 2.035,00 | 30 | 1.922,00 |
31 | 2.043,37 | 31 | 2.035,00 | 31 |
OCTUBRE | NOVIEMBRE | DICIEMBRE | |||
1 | 1.925,49 | 1 | 1.993,80 | 1 | 1.998,45 |
2 | 1.918,87 | 2 | 1.993,80 | 2 | 1.990,29 |
3 | 1.919,75 | 3 | 1.993,80 | 3 | 1.990,80 |
4 | 1.919,75 | 4 | 2.008,72 | 4 | 1.989,94 |
5 | 1.919,75 | 5 | 1.963,70 | 5 | 2.003,94 |
6 | 1.925,57 | 6 | 1.958,24 | 6 | 2.003,94 |
7 | 1.906,59 | 7 | 1.981,61 | 7 | 2.003,94 |
8 | 1.897,31 | 8 | 1.981,61 | 8 | 2.009,45 |
9 | 1.870,96 | 9 | 1.981,61 | 9 | 2.009,45 |
10 | 1.857,21 | 10 | 1.968,45 | 10 | 2.016,73 |
11 | 1.857,21 | 11 | 1.969,52 | 11 | 2.016,17 |
12 | 1.857,21 | 12 | 1.969,52 | 12 | 2.000,54 |
13 | 1.857,21 | 13 | 1.976,89 | 13 | 2.000,54 |
14 | 1.825,68 | 14 | 1.971,27 | 14 | 2.000,54 |
15 | 1.830,38 | 15 | 1.971,27 | 15 | 1.992,10 |
16 | 1.838,26 | 16 | 1.971,27 | 16 | 2.001,86 |
17 | 1.843,81 | 17 | 1.971,27 | 17 | 2.005,09 |
18 | 1.843,81 | 18 | 1.966,22 | 18 | 2.015,74 |
19 | 1.843,81 | 19 | 1.953,45 | 19 | 2.025,85 |
20 | 1.858,40 | 20 | 1.962,33 | 20 | 2.025,85 |
21 | 1.913,98 | 21 | 1.974,47 | 21 | 2.025,85 |
22 | 1.910,04 | 22 | 1.974,47 | 22 | 2.030,17 |
23 | 1.914,89 | 23 | 1.974,47 | 23 | 2.054,10 |
24 | 1.924,35 | 24 | 1.964,92 | 24 | 2.045,07 |
25 | 1.924,35 | 25 | 1.969,01 | 25 | 2.043,41 |
26 | 1.924,35 | 26 | 1.974,14 | 26 | 2.043,41 |
27 | 1.932,81 | 27 | 1.974,14 | 27 | 2.043,41 |
28 | 1.977,26 | 28 | 1.997,47 | 28 | 2.043,41 |
29 | 2.006,18 | 29 | 1.997,47 | 29 | 2.037,92 |
30 | 2.004,37 | 30 | 1.997,47 | 30 | 2.046,20 |
31 | 1.993,80 | 31 | 31 | 2.044,23 |
El Director de Gestión de Aduanas Encargado de las funciones del Director General,
Bernardo Escobar Yaver.