La Tributación en Colombia de los Contratos de Leasing de Aeronaves

Abstract

The present work seeks to determine if there is tax avoidance by entering into international aircraft leasing contracts for the provision of public service; These contracts have become a financing method for Colombian companies that do not have the financial muscle to access the acquisition of aircraft and their exploitation in national and international territory for the fulfillment of their economic activity; Colombian companies resort to this type of operation due to the high costs to acquire these capital assets. The regulation of the celebration of these contracts depends on the type of leasing contract that is celebrated and is headed by the Directorate of Taxes and Customs - DIAN (Customs, Exchange and Tax issues) and Republic Bank (issue of external indebtedness). In the face of this type of operation, it must be deduced if the foreign companies without domicile in the national territory that grant this type of financing to Colombian companies enjoy some type of tax benefits or if there is a gap in the Colombian regulations that allow the tax avoidance.