Examinando por Materia "Impuesto de industria y comercio - Medellín (Antioquia, 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, 2025-11-16) 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.