Aplicación de la exclusión del IVA en las motocicletas, motocarros y sus partes que comercialicen en el departamento de Guaviare

Abstract

The purpose of this degree project is to analyze through a documentary review on the exemption of the VAT tax in the department of Guaviare; this research is focused on the exclusion of VAT on motorcycles, motorized carts and their parts that are marketed in the aforementioned department, the tax benefit that has been granted by the Congress of the Republic of Colombia, to certain regions of the country that have been hit by the armed conflict or that due to their geographical location become territories of difficult access which makes them places with low economic activity, framing with a high unemployment rate. It will not go back to history since the main issue is in the department of Guaviare in Colombia; not without first mentioning that in Colombia throughout its history in order to alleviate tax-wise certain geographic areas by giving them some kind of benefit or relief, that is why exclusion and exceptions are implemented in the Department of Guaviare. This is why the VAT exclusion is presented, which aims to promote economic development in regions such as Guaviare, by reducing the cost of these vehicles and their parts, facilitating their access for local residents. (Generating an economic incentive to the most remote areas of the country) As well as the adequate use and destination, that is, said exception will be applicable as long as it is exclusively destined for consumption within the same Department and that the motorcycles, as well as the motorized carts, are registered in the department.