Examinando por Materia "IMPUESTOS SOBRE LA RENTA - COLOMBIA"

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    El cambio jurisprudencial sobre los servicios de salud y sus efectos en el impuesto de industria y comercio de Medellín para los años gravables 2019 a 2023
    (Universidad EAFIT, 2025) Avello González, Luis Fernando; Caicedo Esper, Gonzalo Felipe
    In Colombian legislation, different interpretations have arisen regarding the non-taxable status of the human health sector concerning the territorial tax on service, trade, and industry activities. Specifically, we focus on the ruling issued by the Council of State, through file 20204 of 2019, by the Fourth Section, which generates a new landscape for understanding and interpreting the territorial levy. The new criterion posits that Promoting Entities and Provider Institutions in the health sector must demonstrate that the services rendered are remunerated with resources from the current General System of Social Security in Health (SGSSS) to access this reduction in the taxable base, the impact of which is ultimately reflected in the tax payable to the corresponding districts and municipalities. Consequently, a variation in the interpretation of the non-taxable condition for the Industry and Commerce Tax (ICA) can have effects on the process of determining the amounts to be collected in each municipality and district; the present work is a quantitative and qualitative analysis of the territorial tax process for the Special District of Science, Technology and Innovation of Medellín during the taxable years 2019 to 2023 in the health sector.
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    La tasa mínima de tributación en Colombia : un análisis principialístico en el contexto global
    (Universidad EAFIT, 2025) Rengifo Velásquez, Camilo; Vélez, Juan Esteban
    This thesis analyzes the Minimum Tax Rate in Colombia, evaluating its compliance with domestic regulations and conducting a comparative study with similar measures adopted in other countries. The study of the origins and objectives of the Minimum Tax Rate in Colombia shows that this measure aims to prevent base erosion and ensure a fair contribution from companies. However, areas for improvement are identified to guarantee greater equity and efficiency in its application. The comparison with other countries in Latin America and Europe reveals similarities in the objectives of the adopted measures, but also significant differences in their implementation. These findings help identify best practices and lessons learned that can be applied to the Colombian context. Finally, concrete recommendations are proposed to optimize the Minimum Tax Rate in Colombia, based on the comparative analysis and the current legal framework. These recommendations aim to enhance the equity and efficiency of the Colombian tax system, aligning it with international standards promoted by the OECD. The feasibility of these proposals is positively evaluated, suggesting that their implementation could strengthen the country's economy and promote a fairer and more competitive business environment. This study offers a critical and proactive perspective that goes beyond presenting the state of the art.
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    Problemáticas constitucionales de la implementación del impuesto mínimo en Colombia
    (Universidad EAFIT, 2025) Arango Suárez, Mariana Andrea; Hernández García, David; Betancourt, Jorge Andrés
    The incorporation of the Adjusted Taxation Rate (Tasa de Tributación Depurada, TTD) into the Colombian Tax Statute, designed to establish a minimum corporate tax rate, has sparked significant debate in academic and business sectors. This debate arises from concerns that the proposed regulatory framework may contradict fundamental constitutional principles of tax law, particularly Articles 83, 95 paragraph 9, 338, and 363 of the Political Constitution of Colombia. These provisions address essential issues in the fiscal sphere, such as good faith in the relationship between citizens and authorities, the principles of tax justice and equity, the distribution of taxing powers among various entities, and the guarantee of a tax system based on equity, efficiency, and progressivity. The proposed minimum tax rate is questioned on the grounds that it may not accurately reflect the economic reality of companies but, in certain cases, may instead be based on economic expectations that distort the actual tax burden. This thesis examines whether the implementation of the adjusted taxation rate violates these constitutional principles and whether the approach proposed within the framework of the Tax Statute complies with standards of equity and tax justice, while upholding taxpayers' rights and constitutional guarantees, in order to propose a normative reform aligned with the aforementioned constitutional postulates.