Un acercamiento al marco normativo del impuesto de industria y comercio y avisos y tableros (ICA), con relación a los agentes de retención y contribuyentes inmersos en el sector salud en los municipios de Villavicencio y Neiva.

Abstract

This study analyzes the complexity of determining withholding agents for the Industry and Commerce Tax in the healthcare sector. Although a framework law exists for this tax, it is the municipality, through its Revenue Statute, that is responsible for its administration and regulation. Regarding this Industry and Commerce Withholding Tax, a gap is evident within municipal administrations because they have adopted many general Revenue Statute models and adapted them without thoroughly detailing how they will administer it and how to achieve efficient collection with clear policies and a solid legal foundation. In this study, we will examine the Revenue Statute of the city of Villavicencio and the Revenue Statute of the city of Neiva, observing the efficiency of each administration and the approach each takes. It is important to clarify that municipalities have the autonomy to define the specific elements of the tax, such as who pays it, the taxable event, and the rate; each municipality adjusts these elements according to its specific needs. This parallel specifically applies to the healthcare sector, as this activity has certain conditions that exempt it from the Industry and Commerce Tax (ICA) withholding, and therefore from withholding at source. This is established in Agreement 515 of 2021 (December 4) of Villavicencio, Chapter II, Article 76-D, which lists the following non-taxable activities: “Healthcare providers (IPS) affiliated with or linked to the national health system, as well as their employees and/or contractors providing healthcare services, are exempt only for income derived directly from said system, except when they carry out industrial or commercial activities, in which case they will be subject to the Industry and Commerce Tax with respect to such activities.” In the case of Neiva, Agreement 028 of 2018, Chapter III, Article 72, paragraph 4, states: “Hospitals and state-owned social enterprises affiliated with or linked to the National Health System.” Now, delving deeper into the above, we find a difference between these two agreements, which we must consider when applying withholding tax depending on the municipality—in this case, Neiva and Villavicencio. Neiva does not exclude employees and contractors, while Villavicencio does. Therefore, for this analysis, we must consider the type of entity and the specific source of income.