Ministerio de Transporte

RESOLUCIÓN 982 DE 2010 

(Marzo 26)

“Por la cual se modifican y adicionan las resoluciones 5960 del 30 de noviembre de 2009 y 000158 del 25 de enero de 2010”.

El Ministro de Transporte,

en uso de las facultades legales, en especial de las conferidas por la Ley 488 de 1998 y el Decreto 2053 de 2003, y

CONSIDERANDO:

Que el Ministerio de Transporte a través de la Resolución 5960 del 30 de noviembre de 2009, determinó la base gravable de los automóviles camperos y camionetas de servicio público y particular y de las motocicletas, para el año fiscal 2010.

Que mediante Resolución 158 del 25 de enero de 2010, se adicionó a la tabla número 2, “Base gravable de los vehículos clase camioneta doble cabina para el año fiscal 2010 (cifras en miles de pesos), la columna número 3 cilindrada cm3.

Que en revisión realizada a la tabla número 1, “Base gravable de los vehículos (automóviles, camperos, y camionetas) para el año fiscal 2010 (cifras en miles de pesos)” anexa a la Resolución 5960 del 30 de noviembre de 2009, y de acuerdo con lo solicitado por usuarios, se encontró que es necesario incluir algunas marcas y líneas de vehículos que no se encuentran en las mismas y, además se requiere el ajuste de unas de ellas, por cuanto la base gravable establecida en la resolución tiene diferencias con el valor comercial, según el mercado del usado.

Que revisada la tabla número 2, “Base gravable de los vehículos clase camioneta doble cabina para el año fiscal 2010 (cifras en miles de pesos)”, anexa a la Resolución 158 del 25 de enero de 2010, se hace necesario adicionar unas marcas y líneas nuevas junto con la base gravable para el pago del impuesto de vehículos.

Que revisada la tabla número 3, grupos según marca de motocicletas y motocarros, anexa a la Resolución 5960 del 30 de noviembre de 2009 y de acuerdo con lo solicitado por usuarios, se encontró que es necesario incluir el vehículo clase cuatrimoto, así como unas marcas que no se encuentran en las mismas.

En mérito de lo expuesto, este despacho,

RESUELVE:

ART. 1º—Modificar la tabla número 1, “Base gravable de los vehículos (automóviles, camperos, y camionetas) para el año fiscal 2010 (cifras en miles de pesos)”, anexa a la Resolución 5960 del 30 de noviembre de 2009, en el sentido de ajustar la base gravable e incluir algunas marcas y líneas en la tabla anexa a la presente resolución.

ART. 2º—Adicionar a la tabla número 2 “Base gravable de los vehículos clase camioneta doble cabina para el año fiscal 2010 (cifras en miles de pesos)”, de la Resolución 158 de 2010, las marcas y líneas contenidas en la tabla número 2 anexa a la presente resolución.

ART. 3º—Modificar el título de la tabla número 3 “Grupos según marca de motocicletas y motocarros”, por grupos según marca de motocicletas, motocarros y cuatrimotos, además insertar las siguientes marcas así:

Grupo A: Jet UKM, Roa, LML, LMX, Sachs Bikes

Grupo B: Gas gas, Montesa

Grupo C: CAN-AM, Bourget

ART. 4º—Los demás términos de las resoluciones 5960 del 30 de noviembre de 2009 y 158 del 25 de enero de 2010, continúan vigentes.

ART. 4º—(sic)La presente resolución rige a partir de su publicación.

Publíquese y cúmplase.

Dada en Bogotá, D.C., a 26 de marzo de 2010.

Ministerio de Transporte

Tabla número 1, base gravable de los vehículos (automóviles, camperos y camionetas) para el año fiscal 2010 (cifras en miles de pesos)

Código (1)
Marca/Línea (2)
Cilindrada cm3(3)
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
20
Aro
24
ARO
1600
2,400
2,500
2,600
2,900
3,000
3,300
3,700
3,900
4,300
4,700
5,000
5,300
5,800
6,300
6,800
7,300
7,900
8,600
9,300
9,500
9,700
10,400
11,100
12,000
12,100
31
Audi
43
A4 Turbo
1800
6,000
6,800
7,800
8,900
10,100
11,400
13,100
14,900
17,200
19,200
22,300
25,900
29,900
34,500
38,000
41,000
44,000
49,000
52,000
56,900
60,300
61,500
63,500
72,000
85,600
A6
Allroad BT
2700
17,100
18,800
20,600
22,700
24,900
27,400
30,000
33,000
36,400
39,900
43,900
48,200
53,000
58,200
63,900
70,200
77,300
84,800
93,200
102,400
112,600
120,400
128,900
139,200
147,600
64
A6 Allroad BT
3000
18,000
19,700
21,600
23,800
26,100
28,800
31,500
34,700
38,200
41,900
46,100
50,600
55,700
61,100
67,100
73,700
81,200
89,000
97,900
107,500
118,200
126,400
135,300
146,200
155,000

S5
4200
14,600
16,000
17,600
19,300
21,200
23,300
25,600
28,100
30,900
34,000
37,400
41,100
45,200
49,700
54,600
60,000
65,900
72,400
79,600
87,500
96,100
105,600
116,000
127,500
140,100
95
BMW
111
318 I
1800
10,300
11,200
12,300
13,300
14,500
15,800
17,200
18,600
20,300
22,000
23,900
26,100
28,200
33,700
36,300
39,000
41,900
45,000
48,500
52,400
56,600
61,100
66,000
71,300
77,000
124
328 I
2800
15,100
16,500
17,900
19,500
21,200
23,100
25,100
27,200
29,600
32,200
35,100
38,100
41,400
44,900
57,400
61,400
67,900
73,300
79,100
85,400
92,200
99,700
107,600
116,200
117,400
131
528 I
2800
12,700
14,100
15,600
17,300
19,200
20,900
23,000
24,200
27,900
30,800
33,900
36,800
40,600
41,600
47,200
52,000
55,300
60,500
66,300
71,100
73,400
78,700
84,400
98,100
99,100

X 6
3000
19,500
21,400
23,500
25,800
28,300
31,100
34,200
37,600
41,300
45,400
49,900
54,800
60,200
66,200
72,700
79,900
87,800
96,500
106,000
116,500
128,000
140,700
154,600
169,900
186,700

X 6
3500
19,500
21,400
23,500
25,800
28,300
31,100
34,200
37,600
41,300
45,400
49,900
54,800
60,200
66,200
72,700
79,900
87,800
96,500
106,000
116,500
128,000
140,700
154,600
169,900
186,700

X 6
4400
22,100
24,300
26,700
29,300
32,200
35,400
38,900
42,800
47,000
51,700
56,800
62,400
68,600
75,400
82,900
91,100
100,100
110,000
120,900
132,900
146,000
160,400
176,300
193,700
212,900
175
Z4
2500
12,300
13,600
15,200
16,800
18,700
20,800
23,100
25,700
28,500
31,600
35,200
39,100
43,400
48,400
53,700
59,700
66,200
73,700
81,800
90,900
101,000
112,200
115,400
122,400
123,600
176
Z4
3000
15,700
17,100
18,900
20,800
22,900
25,300
27,600
30,500
33,400
36,800
40,500
44,600
48,900
53,700
59,000
64,800
71,300
78,300
86,000
94,500
101,700
109,300
118,000
127,400
128,600
177
Z4
3200
16,000
17,500
19,300
21,200
23,400
25,800
28,200
31,100
34,100
37,500
41,300
45,500
50,000
54,800
60,200
66,200
72,800
79,900
87,800
96,500
103,800
111,600
120,500
130,100
131,300
210
Cadillac

Deville
4600
13,500
15,000
16,700
18,500
20,600
22,800
25,400
28,200
29,800
31,400
32,800
35,300
41,500
42,800
44,800
51,300
53,700
59,200
67,500
68,900
70,300
75,200
80,400
86,800
87,700

Seville
4600
10,200
11,200
12,300
13,500
14,800
16,300
17,900
19,700
21,600
23,700
26,000
28,600
31,400
34,500
37,900
41,600
45,700
50,200
55,200
60,700
66,700
73,300
80,500
88,500
97,200

Seville
4900
10,200
11,200
12,300
13,500
14,800
16,300
17,900
19,700
21,700
23,900
26,300
28,900
31,800
34,900
38,400
42,200
46,400
51,000
56,000
61,500
67,600
74,300
81,600
89,700
98,600
230
Chery
231
QQ
800
1,600
1,800
2,000
2,200
2,300
2,700
3,000
3,300
3,700
4,100
4,600
5,100
5,700
6,300
7,000
7,700
8,600
9,600
10,600
11,800
12,600
13,400
14,400
15,500
16,100
233
Chevrolet
2113
Tahoe
4300
8,400
9,200
10,300
11,400
12,700
14,200
15,600
17,500
19,300
20,700
23,900
26,300
28,600
32,600
36,500
40,500
45,100
50,100
55,600
61,800
67,800
72,500
77,700
93,800
98,800
348
Zafira
2000
6,200
6,900
7,400
8,100
9,000
10,000
11,100
12,100
13,300
14,600
16,100
17,500
19,400
21,300
23,500
25,800
28,300
31,100
33,400
36,000
38,700
41,600
44,700
48,300
51,200
455
Daihatsu
490
YRV
1300
3,400
3,700
4,000
4,400
4,800
5,200
5,700
6,200
6,700
7,300
7,900
8,600
9,300
10,100
11,000
12,000
13,000
14,300
16,300
18,600
21,200
24,200
27,600
31,500
35,900
513
Dodge

Grand Caravan
3300
7,100
7,800
8,600
9,400
10,300
11,300
12,400
13,600
14,900
16,400
18,000
19,800
21,800
24,000
26,400
29,000
31,900
35,000
38,500
42,300
46,500
51,100
56,200
61,800
67,900
626
Ford
663
Explorer
4500
7,200
7,900
8,700
9,600
10,600
11,700
12,900
14,200
15,600
17,100
18,800
20,700
22,800
25,000
27,500
30,200
33,200
36,500
39,200
42,200
45,500
63,000
69,000
76,000
80,100
664
Explorer
4600
7,200
7,900
8,700
9,600
10,600
11,700
12,900
14,200
15,600
17,100
18,800
20,700
22,800
25,000
27,500
30,200
33,200
36,500
39,200
42,200
45,500
63,000
69,000
76,000
80,100

Haima

Haima 3
1839
3,900
4,300
4,700
5,200
5,700
6,300
6,900
7,600
8,400
9,200
10,100
11,100
12,200
13,400
14,700
16,100
17,700
19,500
21,400
23,500
25,800
28,400
31,200
34,300
37,700

SMA

2,900
3,200
3,500
3,800
4,200
4,600
5,000
5,500
6,000
6,600
7,200
7,900
8,700
9,600
10,600
11,700
12,900
14,200
15,600
17,100
18,800
20,700
22,800
25,100
27,600
760
Honda
779
CRV
2000
6,800
7,500
8,400
9,400
10,600
11,700
13,100
14,700
16,500
18,300
20,300
22,300
23,500
26,000
28,700
31,600
34,000
35,900
39,600
40,200
41,100
44,000
47,100
50,900
53,400
765
Accord
2300
7,500
8,100
8,900
9,900
10,900
12,100
13,200
14,600
16,100
17,600
19,300
21,300
23,400
25,700
28,000
31,000
34,000
37,500
41,500
45,500
50,000
56,000
64,000
71,000
78,900
806
Hyundai

Genesis
2000
8,800
9,600
10,500
11,300
12,300
13,400
14,600
15,800
17,200
18,600
20,300
22,000
24,000
26,100
28,300
30,700
33,500
36,400
39,600
43,000
46,800
50,800
55,300
60,100
62,000

 

Código (1)Marca/Línea (2)Cilindrada cm3(3)1985198619871988198919901991199219931994199519961997199819992000200120022003200420052006200720082009
884Jaguar
 X-Type20009,40010,20011,10012,10013,20014,40015,60017,00018,50020,10021,90023,80025,90028,20030,70033,40036,30039,50042,90046,60050,60055,00059,80065,00071,000
 X-Type250010,70011,60012,60013,70014,90016,20017,60019,10020,80022,60024,60026,70029,00031,50034,20037,20040,40043,90047,70051,90056,40061,30066,60072,40078,700
899Jeep - Willys
 Liberty Sport37009,50010,20011,00011,80012,80013,10014,50014,70016,50017,30018,20018,70019,50021,30023,00025,70028,30031,90033,60034,30035,00037,40040,00043,20044,900
 Wrangler Unlimited380012,50013,60014,80016,10017,50019,00020,60022,40024,30026,40028,70031,20033,90036,80040,00043,50047,30051,40055,90060,80066,10071,80078,00084,80093,200
1087Lexus
 IS 25025009,20010,10011,10012,20013,40014,70016,10017,70019,50021,40023,50025,80028,30031,10034,20037,60041,30045,40049,90054,80060,20066,10072,60079,80088,700
1112Mazda
1123620003,3003,8004,3004,9005,4006,1006,8007,7008,7009,80011,00012,50013,90015,80017,70020,00022,50025,40028,60032,10034,50037,10040,00043,20047,500
1124623004,1004,5005,1005,8006,5007,3008,3009,20010,50011,70013,20014,80016,70018,80021,20023,90027,00030,30034,20038,50041,40044,50046,00048,10052,900
 Tribute30007,1007,9008,7009,70010,80011,90013,20014,60016,20017,70019,50021,30023,60025,80028,40031,20034,30036,90037,20040,90045,00049,40053,20057,20059,500
1156Mercedes Benz
 230 L26006,4007,1007,9008,8009,80010,60012,10013,10013,90016,20018,10019,20020,00025,30027,60030,70033,10036,20041,70042,50043,40046,40049,70053,70056,400
 C 63620819,00020,90023,00025,30027,80030,50033,50036,80040,40044,40048,80053,60058,90064,70071,10078,10085,80094,300103,600113,800125,100137,500151,100167,900186,600
1280 E 280 11,70012,80014,10015,50017,00018,30020,10020,60026,70027,30029,00030,70033,10038,20042,00045,30052,30056,10060,50061,70062,90067,30072,00077,80081,700
 ML 350350013,90015,40017,10019,00021,10023,50026,10029,00032,10035,80039,70043,50049,00053,60059,90067,40073,40083,00091,70093,40095,300102,100109,100117,900135,600
 SLK 280300017,40019,10019,80023,10025,40027,40030,20033,20036,60040,30043,80048,00054,60058,30062,60070,20077,20084,50097,60099,600101,500108,700116,200125,500135,500
 S 550550028,00030,80033,80037,10040,80044,80049,20054,10059,50065,40071,90079,00086,80095,400104,800115,200126,600139,100152,900168,000184,600202,900223,000245,100269,300
1321Mitsubishi
 Eclipse24008,0008,70010,10010,50011,50012,30014,10015,30015,60018,00018,90019,50020,40024,20025,70030,40034,30039,10041,70042,50043,40046,40049,60053,60057,900
 Galant25007,3007,9008,4009,0009,70010,10010,90012,00013,20014,50015,90017,50019,20021,10023,20025,50028,00031,10034,60038,40042,70047,40052,70058,50065,000
 New Nativa320011,20012,10013,20014,30015,70016,90018,50020,10021,70023,40025,60027,80030,40033,00036,00038,90042,50046,10050,10054,50059,20064,20069,90075,90082,000
1509Peugeot
152320716006,2006,7007,6008,4009,20010,40011,10011,50012,40014,60016,00017,10018,60019,10022,40024,60026,90029,50032,40033,10033,60036,00038,60041,70044,700
1570Pontiac
 Solstice20005,5006,1006,8007,5008,4009,30010,10011,40012,80013,80014,60015,60016,80018,30019,90021,40022,90025,30028,00030,90032,80034,90037,40040,30041,900
 Sunbird22004,4004,9005,4006,0006,7007,4008,1009,10010,20011,00011,70012,50013,40014,60015,90017,10018,30020,20022,40024,70026,20027,90029,90032,20033,500
 Sunbird28004,9005,4005,5006,5007,2007,5008,1008,8009,70010,60011,40012,30013,70014,90015,90016,70018,10019,80022,40022,90023,40025,00026,80029,00030,200
 Shuanghuan
 HDJ64724005,4005,9006,5007,1007,9008,6009,50010,40011,40012,50013,70015,10016,60018,20020,10021,90024,10026,50029,20031,20033,60036,20041,30044,50046,200
1716Ssangyong
1717Actyon20004,6005,1005,6006,3007,0007,8008,6009,60010,60011,70013,10014,50016,20017,90020,00022,20024,70027,40030,40033,80037,60041,80046,50050,00052,100
1736Subaru
1745Impreza16003,9004,3004,8005,3005,9006,5007,3008,1009,0009,90011,10012,30013,20014,30017,40020,40021,90023,60025,40027,30029,40031,50033,90036,60038,000
1791Toyota
1803Camry350012,50013,90015,30016,80018,60020,00022,00022,80026,80029,50032,60035,20038,80039,20045,30050,30057,80066,70071,80073,20074,60079,90085,40092,30096,000
1811Corolla18004,6005,2005,3006,5007,3008,4008,70010,10011,10012,70013,30015,30017,20019,10021,30024,00026,10028,30030,80033,40035,40037,80040,60043,90045,600
 Fortuner300012,60013,70014,90016,10017,40018,90020,60022,50024,30026,50028,80031,20034,00036,90040,10043,60047,40051,40055,90060,90066,20071,90078,20084,40088,700
1835Fortuner400012,80013,90015,10016,30017,70019,20020,90022,80024,70026,90029,20031,70034,50037,50040,70044,30048,10052,20056,80061,80067,20073,00079,40085,70090,000
1891Prado26007,1007,6008,3009,0009,80010,70011,60012,50013,60014,80016,10017,40018,90020,60022,30024,10026,00027,80031,70034,10036,70039,40042,30046,10049,500
1892Prado27007,2007,8008,5009,20010,00010,90011,80012,80013,90015,10016,40017,80019,30021,00022,80024,60026,50028,40032,30034,80037,40040,20043,20047,00050,500
 Venza350013,50015,00016,70018,60020,70022,90025,50028,40031,50035,00038,90043,20048,00053,20057,10061,30065,80070,60075,70081,30087,20093,500116,900126,200130,000
2001Volvo
 S 60200010,10011,10012,40013,80015,30015,90018,50020,70023,00024,90028,50031,50034,60039,60044,60049,30053,50058,20062,20067,30072,50077,60083,00089,70094,100
2024S 60 turbo geartronic250010,60011,70013,00014,50016,10016,70019,50021,80024,20026,20030,00033,20036,40041,70046,90051,90056,30061,30065,50070,80076,30081,70087,40094,40099,100
2035S 60 turbo R250013,50014,80016,40018,00019,70021,60023,80026,10028,80031,60034,80038,10041,90046,10050,60055,70060,00064,40069,00074,20080,30086,00092,00099,300104,300
2071Zotye
 Dadi16004,2004,6004,9005,3005,8006,3006,9007,5008,1008,8009,60010,50011,30012,30013,40014,60015,80017,20018,60020,30022,00024,00026,00028,20029,400

 

Ministerio de Transporte

Tabla número 2, base gravable de los vehículos clase camioneta doble cabina para el año fiscal 2010 (cifras en miles de pesos)

Código (1)Marca/Línea (2)Cilindrada cm3(3)1985198619871988198919901991199219931994199519961997199819992000200120022003200420052006200720082009
233 Chevrolet
 Luv16004,0004,3004,7005,3005,9006,4007,1007,8008,7009,60010,80011,90013,30014,40015,50016,70018,00019,50021,00022,70024,50026,50028,60030,90032,200
626Ford
 F 250 doble cabina 7700830090009800107001180013000142001560017000189002080022900253002780030800340003730040400435004710050600548005900070700
626Jiangchan
 CH10111100270029003100340037004000440048005200560061006600710077008300900097001050011400123001330014400156001690018900
956Kia                   
 K270027005,2005,6006,0006,6007,3008,0008,7009,60010,60011,50012,80014,20015,60017,30019,10021,10023,40025,70027,50029,60031,70033,90036,30038,70043,400
 Meiya Lucheng
 Meiya Lucheng crew cab22373,0003,2003,5003,8004,1004,4004,8005,2005,6006,1006,5007,0007,6008,2008,8009,50010,30011,30012,40013,60014,80016,30017,80020,00022,500
1410Nissan
 72018004,0004,3004,6004,9005,5006,1006,8007,5008,4009,30010,30011,50012,70014,10015,70017,50019,40021,60023,70024,90026,10027,30028,20029,40030,300
 Titan560012,40014,30016,40018,80021,60024,80027,50030,50033,90037,70041,90046,50048,90051,50054,20057,00060,00063,20066,50070,00073,50077,20081,10085,20089,500
1791Toyota
 Hilux 4X2 doble cabina27005,0005,4005,8006,4007,0007,7008,4009,20010,10011,10012,30013,60014,80016,10017,80019,40021,40023,50025,20027,00029,00031,00032,90034,70038,900
 Tacoma40008,7009,60010,60011,70012,90014,20015,60017,10018,80020,70022,70024,90027,40030,10033,10036,40040,00044,00048,30053,10058,40064,20070,50077,50085,200
 Tundra40009,60010,60011,60012,80014,10015,50017,00018,70020,60022,60024,80027,20029,90032,90036,20039,80043,70048,00052,80058,00063,70070,00076,90084,50092,900
 Tundra46009,60010,60011,70012,90014,20015,60017,10018,80020,70022,70024,90027,40030,10033,10036,40040,00044,00048,30053,10058,30064,10070,40077,40085,00093,400
 Tundra570010,20011,20012,30013,50014,80016,30017,90019,70021,70023,80026,20028,80031,70034,80038,20042,00046,10050,70055,70061,20067,30074,00081,30089,30098,100