Publicación:

Deducibilidad en los impuestos por los gastos de personal en la declaración de renta para personas naturales en Colombia

Resumen

Individuals filing income tax returns in Colombia have the benefit of deducting directly from their taxable income those expenses and costs that are duly supported and comply with the specifications established by law. This reduction is made directly in the base on which the tax payable is calculated in their private liquidation, which percentage is related to the net income. These concepts must be related to its economic activity, supported and delimited by the regulatory norm. Therefore, the study analyzes the tax deductibility generated by personnel expenses in the income tax return for individuals in Colombia, according to the provisions of the Tax Statute. At a methodological level, the research is documentary since it is based on a consultation in regulatory phases and with research material, for which, it highlights and explains in detail the requirements, procedures and benefits of deducting the expenses and costs that were caused in the taxable period that gave rise to the return. As a result, the importance of the deductions for the taxpayer is visualized, since it is a fundamental tool for the liquidation of the tax, the taxpayer deducting up to 100% of the total of his personnel expenses in the sub-clause of the non-labor income, without limitation, with the condition that the natural person must affiliate his employees to the entities of the Social Security System.