Aplicación del Impuesto de Renta y Complementarios en el Régimen Especial - Cajas de Compensación Familiar

Abstract

In Colombia there is a Special Tax Regime framed in article 19 and 19-4 of the Tax Statute-E.T that includes all those organizations such as associations, foundations, cooperatives and corporations among others. The Family Compensation Funds are Corporations that are defined as non-profit companies with legal status granted through the Superintendency of Family Subsidies. The Compensation Funds are entities that manage public resources from parafiscality; its collection corresponds to 4% liquidated and delivered by the employers for each of the employees affiliated to the respective Savings Banks, they are regulated according to the provisions of Law 21 of 1982 and Law 789 of 2005 for administrative, operational and administrative purposes. financial in some cases. Additionally, in tax aspects, it accepts what is enshrined in article 19-2 of the Tax Statute, whereby it mentions that activities other than the provision of health, recreation and education services are subject to income and complementary taxes, that is, those referred to as industrial, commercial or financial. In accordance with the aforementioned, a specific case will be analyzed referring to the income and complementary taxes in this type of companies of the special tax regime, which mostly provide recreational services with lodging and food to their members and that in light of the tax norm must analyze on what income rate they must pay taxes in Colombia.