El presente trabajo tiene como objetivo conceder un manual de retenci?n en la fuente a t?tulo de renta enfocado en personas naturales seg?n la normatividad vigente (Ley 1819 del 2016), con el objeto de adquirir una adecuada depuraci?n de la base sujeta a este anticipo y evitar as? posibles sanciones en caso de ser inspeccionado por los entes de control. Para conseguir lo expuesto es primordial mostrar al lector la pregunta problema a tratar, y a partir de ella construir un marco de referencia, constituido por tres marcos (conceptual, institucional, y legal), donde una vez desarrollados se plantea la metodolog?a a seguir, con la intenci?n de recopilar toda aquella informaci?n relevante para la elaboraci?n del documento planteado, de igual forma se dise?a la encuesta utilizada, as? como tambi?n la documentaci?n necesaria para su realizaci?n. Este documento busca que el proceso de depuraci?n de la base para el c?lculo de la retenci?n en la fuente a t?tulo de renta sea de forma sencilla y pr?ctica, de modo que toda persona sin importar que tenga o no un gran conocimiento en contabilidad o en al ?rea de n?mina pueda realizar el c?lculo siguiendo como base las casos, categor?as y pasos planteados, lo que lleva a que la empresa cumpla de manera eficaz las obligaciones formales y sustanciales a las que haya lugar.The present work has as an objective to offer a manual of retention in the source, focused on natural persons according to the current regulations (Law 1819 of 2016), with the objective of acquire an adequate debugging of the base subject to this advance and to avoid therefore possible fines in case of being inspected by the control entities. To achieve the above, it is essential to show the reader the question ?problem to deal with?, and from it build a frame of reference, consisting of three frameworks (conceptual, institutional, and legal), where once developed the methodology to be followed, in order to gather all the relevant information for the elaboration of the proposed document, in the same way the survey used is designed, as well as the necessary documentation for its realization. This document looks that the process of debugging the basis for the calculation of withholding tax on income is simple and practical, so that every person regardless of whether they have a great knowledge in accounting or in The payroll area can perform the calculation based on the cases, categories and steps proposed, which leads the company to effectively fulfill the formal and substantial obligations at all costs. The above can be seen reflected in the examples presented and, in the schemes, drawn up throughout the development. Finally, the figures make the information exposed condensed in such a way that for the reader it is simpler to absorb it.