Efectos colaterales de la exención del impuesto de renta en los hoteles

Abstract

Throughout this work,It seeks to make known in a better way, the application of Decree 2755 of 2003 that regulates that the income from hotel services built from January 1, 2003 to December 31, 2017 can obtain a tax discount and a tax exemption from the income statement. Thanks to this decree and according to figures from the Ministry of Commerce, Industry and Tourism (MinCIT, 2018) and quoted by the economic newspaper La República (January 2018), “since 2003, $ 5.7 billion has been invested in the hotel sector, they were built and remodeled 75,338 rooms throughout the country, in addition to generating 60,270 direct jobs. ”Given the above, this research is a comparative type, which allows to show the benefits that hotels have when they are affiliated with the Ministry of Commerce, Industry and Tourism (MinCIT) and how this investment is reflected in the hotel improvements , compared to those who are not affiliated.In addition to this, it has been evidenced that not only adhering to the aforementioned decree generates an improvement in the hotels, as a result of them, there are some side effects that are energized and improved for a better utility.For the application of this study, the town of Villa de Leyva has been chosen for being famous for its cobbled streets, great gastronomic offer, organizer par excellence of film, art and culture festivals, but above all for having a great diversity in accommodation options for their visitors.