Análisis de los cambios tributarios para las empresas del régimen especial según la ley de financiamiento

Abstract

This document analyzes the changes made by the Financing Law 1943 of 2018 to Non- Profit Entities (ESAL), which will henceforth be part of the ordinary income tax regime, if they do not request their qualification to the Special Tax Regime with the full of the requirements established in this tax reform before the National Tax and Customs Administration DIAN, entity that will be in charge of controlling and supervising compliance with the execution of the meritorious activities and the destination that they actually give to the surpluses, among other requirements to grant such qualification, as well as to deny or lose it if considered. The analysis is carried out through the interpretation of Chapter V of the Financing Law and its article 62 in which article 364-3 of the Tax Statute is modified, on which the normativity that Law 1943 of 2018 brings is added or modified to the entities belonging to the Special Tax Regime and the incidents that these changes bring. Tax evasion in one is a very important issue for the Colombian tax system, many entities constituted to evade taxes. The national government issues credit law 1943 of 2018 in which they resemble non-profit entities as national societies. In conclusion with the implementation of the financing law, the tax administration generates clear and strong guidelines for the organizations that belong and want to belong to the special tax regime, so that they can access this type of regime and its tax benefits, this It directly affects non-profit entities that already exist and those that may be created in the future