Publicación:

Disertación en los cambios y topes de rentas exentas en las personas naturales obligadas a declarar en Colombia en los últimos diez años

Resumen

The general objective of the study corresponds to determine the effects on the changes and ceilings of exempt income in natural persons obliged to declare in Colombia in the last ten years, for which an exploratory descriptive documentary type investigation will be developed. It is expected to achieve at the end of the investigation an appropriation of the regulation of exempt income during the last ten years in Colombia for natural persons, to carry out an analysis of the changes in limits and application requirements of exempt income in accordance with the certificates of the taxpayers when filing their returns and finally perform a simulation on a person's income tax settlement, comparing the changes of the last ten years to determine the advantages or disadvantages in the net tax rate.