Publicación: Beneficios tributarios para las zonas francas de Colombia
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For some years now, the regulatory framework that applies to free zones has been broad and regulates different areas of their application in Colombia, this in order to encourage companies to create free zones, and likewise, contribute to the economic growth of the country. According to law 1004 of 2005, in Colombia the concept of what a Free Trade Zone is, and who are part of it and its benefits is given. In this context, the study covers the analysis of tax benefits for free zones in Colombia. Methodologically it is a descriptive and documentary study. The results show that the free zones have been a source of employment and investment where it has sought the development and economic growth of the country, causing a higher level of employment and improvements for Colombians and thus causing more developed countries to choose to distribute and market products in the country. country, which creates a relationship with other countries. In tax matters, free zones obtain rates, discounts according to the type of free zone that is developed, the sale and exit of goods to other countries can be generated by obtaining benefits in the non-collection of some taxes on raw materials, parts or finished goods that If exported, this means that they are obtained, achieving an increase in exports and thus, for some regions and greater articulation of the domestic economy with the international one, development was obtained "The Free Zones in Colombia are poles of development, competitiveness and attraction of direct foreign investment , in addition to promoting the condition of the country's export platform and being a vehicle for job creation ”(González Bell, 2019, para. 2)