Afectación de la reforma tributaria del año 2016 (ley 1819 de 2016) y la (ley 2010 de 2019) en la determinación del impuesto de renta en las personas naturales, que obtengan ingresos por dividendos
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Fecha
2022
Autores
Martínez Serrano, Eric Enrique
Púa González, Jhon Wilmar
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Mediante la realización de esta monografía se busca identificar si las
personas naturales que obtuvieron ingresos por dividendos, fuero los más afectados
con la implementación de estas dos nuevas reformas tributaria debido que los
ingresos por dividendos están siendo sometidos a una doble tributación, tanto en
las sociedades donde poseen inversiones y en cabeza de ellos, esto lo realizamos
bebido que hasta la entrada en vigencia de la ley 1819 de 2016. Con lo investigado
se ha llegado a la conclusión, que si un impacto debido que gravaron los dividendos
y antes no estaban, la depuración es un poco más elaborada y requirió la creación
de dos subcedulas, una de dividendos y participaciones consideradas ingreso no
constitutivo de renta ni ganancia ocasional a la cual se le aplicara la tarifa progresiva
según rangos, indicada en la nueva versión del artículo 242 del ET, y una segunda
de dividendos y participaciones gravadas que tendrá una tarifa general.
Through the realization of this monograph it is sought to identify if the natural persons who obtained income from dividends, were the most affected with the implementation of these two new tax reforms because dividend income is being subject to double taxation, both in the companies where they own investments and in the head of them, we do this drinking until the entry into force of Law 1819 of 2016. With the research it has been concluded that if a due impact that taxed the dividends and before they were not, the purification is a little more elaborate and required the creation of two sub-certificates, one of dividends and shares considered income not constituting income or occasional profit to which the progressive rate according to ranges was applied, indicated in the new version of article 242 of the ET, and a second of dividends and taxed shares that will have a general rate.
Through the realization of this monograph it is sought to identify if the natural persons who obtained income from dividends, were the most affected with the implementation of these two new tax reforms because dividend income is being subject to double taxation, both in the companies where they own investments and in the head of them, we do this drinking until the entry into force of Law 1819 of 2016. With the research it has been concluded that if a due impact that taxed the dividends and before they were not, the purification is a little more elaborate and required the creation of two sub-certificates, one of dividends and shares considered income not constituting income or occasional profit to which the progressive rate according to ranges was applied, indicated in the new version of article 242 of the ET, and a second of dividends and taxed shares that will have a general rate.
Descripción
Palabras clave
Impuesto, Tributación, Ingresos, Tax, Taxation, Income
