Análisis del impuesto de renta a las pensiones en Colombia en el periodo (1989-2020)

Abstract

The objective of this investigative work is to identify the main changes in tax matters that the pension tax has had in Colombia between the years 1989 to 2020, taking as a field of analysis the public and private pension system and the fiscal cost that it represents the country. In order to develop the proposed objectives, the national regulatory framework related to the subject was taken as a reference, based on the National Tax Statute, Laws 100 of 1993, 797 of 2003, Legislative Act 01 of 2005 and other additional decrees, in the same way academic articles were consulted , technical reports and some articles from specialized newspapers, mainly to obtain relevant figures for the analysis, and some techniques used to project the pension system in the long term. The results show in the first place the inefficiency that the different modifications to the Colombian tax legislation have had to structure an equitable pension system that manages to eliminate the high subsidies to the highest pensions and also tribute in proportion to the income received. This type of flexibility represents a high fiscal cost to the country and prevents increasing coverage to the elderly population who in the future cannot access a pension.