Publicación:

Análisis de los beneficios fiscales en el impuesto de renta y complementarios de las entidades sin ánimo de lucro en Colombia

Resumen

Non-profit entities were established in order to provide humanitarian services and for the benefit of the community, this means that they have an additional responsibility than any other entity could have, because by their nature, they must strengthen their activities with the purpose of increasing its assets to reinvest in its corporate purpose, without taking into account profit. For these entities, changes have been made in tax matters, such as the special tax regime, which is referred to in article 19 of the National Tax Statute of Colombia. In the special tax regime, nonprofit entities must meet certain requirements to acquire benefits, such as the differential rate, the treatment of the net profit or surplus as exempt income and be a recipient of donations, among others. In this context, this study analyzes the tax benefits in income and complementary taxes of non-profit entities in Colombia, in order to provide detailed information on the requirements that ESAL must meet to be a taxpayer of the special tax regime, how they should do it and how is the tax treatment when they are part of it. At a methodological level, it is a study with a qualitative, descriptive and documentary approach. In conclusion, it was observed that through all the regulations that have been established through the National Government, a positive impact has been achieved in the regulation of the development of ESAL activities, this in consequence of the special tax regime, which It gave essential guidelines for the control of those who could access the benefits, thus achieving that they are granted to the ESAL that really contribute to civil society through their corporate purpose. In addition, it was also possible to show the differences between belonging to the special tax regime versus the ordinary tax regime, so it is a priority that non-profit entities are always aware of meeting the requirements to belong to the special tax regime.