La creación de E.S.A.L en Colombia para obtener beneficios fiscales y las implicaciones en materia de abusos tributarios

Abstract

In Colombia there are two income tax determination regimes, the ordinary regime and the special regime, the latter is subject to study of this work and corresponds to those Non-Profit Entities that meet the requirements expressly defined by the tax rule to be subjects of benefits as significant as the Income exemption. In the first part, a detailed characterization of the Entities belonging to the special tax regime is carried out, specifically those defined in numeral 1 of article 19 of the Tax Statute, in relation to those who grant them legal status, which is understood as non-profit , what is the corporate purpose to be developed and what should be the treatment to net or surplus profit. Subsequently, the tax obligations and responsibilities that fall on the Non-Profit Entities belonging to the Special Regime, related to Income Tax and complementary, withholding tax and VAT, and the tax benefits enjoyed by these entities are presented. Finally, an analysis is made of the Reports made by the Committee of Experts on tax matters, the statistics reported by the Chamber of Commerce and Information of the Ministry of Finance, in order to review the social effects on tax inequality. Similarly, the procedures and penalties applicable to the Taxpayers of the special tax regime are reviewed. Thus, the present work was developed taking into account all current regulations on the subject, the Regulatory Decrees, the Laws, articles of the constitution and the contributions of the tax reforms of 2012 and 2014.