Impacto que genera la reforma tributaria ley 2277 “para la igualdad y la justicia” en el impuesto de renta para los microempresarios del sector inmobiliario de la ciudad de Cúcuta
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Fecha
2023
Autores
Chinome Pabón, Daniela Johana
Ramírez Fajardo, Rubiela Andrea
Figueroa Bobadilla, Luz Divia
Takemiche Rojas, Jose Andres
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El conjunto de normas tributarias en Colombia se ha caracterizado por una metamorfosis camaleónica, que va de tumbo en tumbo, sometiendo a las personas naturales y los microempresarios a una especie de laboratorio fiscal, por medio de normas con apariencia de permanentes, pero con vocación claramente transitoria, o la inversa, con normas incorporadas como transitorias, pero con clara inclinación de permanentes; con un eje común en ambos casos, su trascendencia en el tiempo ha estado, está y estará supeditada a la necesidad financiera del gobierno en turno para cada ejecución presupuestal.
Convengamos que en Colombia desde 1990 ha tenido que acomodarse al cambio de alrededor de 21 reformas tributarias, cada una con un lapso no mayor a 18 meses, cada una con diferentes objetivos y lo común de estas son los retos del estado colombiano a lo largo de la historia, para mantener el equilibrio económico, para la subsistencia del país de las empresas, familias y personas naturales.
Sin embargo, el esfuerzo que han realizado los gobiernos por ejecutar correctamente la distribución de dinero a los diferentes sectores de la sociedad, ha sido un desafío, puesto que la mayoría de los casos estos dineros no llega el monto real, sino al contrario se ven envueltos en temas de corrupción, lavado de activos, narcotráfico y conflicto armado, lo que conlleva a que los índices de pobreza aumenten y por ende los costos de salud, pensión, vivienda y servicios públicos sea más altos para la nación.
Con la ley 2010 de 2019 en la tarifa nominal del impuesto de renta para personas jurídicas estuvo disminuyendo en períodos sucesivos así, en el 2020 32%, en el 2021 31% y para el 2022 se esperaba una tarifa de 30% que no llego, pero si con la ley 2155 de 2020 hizo que se incrementara a un 35% la cual se mantendrá vigente para los periodos gravables futuros o hasta que sea modificada nuevamente por una reforma tributaria.
Por consiguiente, esta investigación se enfocará en analizar los cambios que trae la nueva reforma tributaria en el impuesto de renta para los microempresarios del sector inmobiliario de Cúcuta, Norte de Santander, ciudad que se encuentra ubicada en la frontera con Venezuela y la cual tiene una actividad económica en su mayoría dependiente del comercio, lo que hace más preciso indagar sobre los efectos de la nueva reforma tributaria.
The set of tax regulations in Colombia has been characterized by a chameleon-like metamorphosis, which goes from one place to another, subjecting individuals and micro-entrepreneurs to a kind of fiscal laboratory, by means of rules that appear to be permanent, but with a clearly transitory vocation, or the other way around, with rules incorporated as transitory, but with a clear permanent inclination; With a common axis in both cases, their transcendence over time has been, is and will be subject to the financial need of the government in turn for each budget execution. Let's agree that in Colombia since 1990 it has had to adapt to the change of around 21 tax reforms, each with a period of no more than 18 months, each with different objectives and the common of these are the challenges of the Colombian state throughout history, to maintain economic balance, for the subsistence of the country of companies, families and individuals. However, the effort that governments have made to correctly execute the distribution of money to the different sectors of society has been a challenge, since in most cases these monies do not reach the real amount, but on the contrary are involved in issues of corruption, money laundering, drug trafficking and armed conflict, which leads to an increase in poverty rates and therefore the costs of health, pension, housing and public services are higher for the nation. With Law 2010 of 2019 the nominal rate of income tax for legal entities was decreasing in successive periods so, in 2020 32%, in 2021 31% and for 2022 a rate of 30% was expected that did not arrive, but with Law 2155 of 2020 it was increased to 35% which will remain in force for future taxable periods or until it is modified again for a tax reform. Therefore, this research will focus on analyzing the changes brought by the new tax reform in the income tax for microentrepreneurs in the real estate sector of Cucuta, Norte de Santander, a city that is located on the border with Venezuela and which has an economic activity mostly dependent on trade, which makes it more accurate to inquire about the effects of the new tax reform.
The set of tax regulations in Colombia has been characterized by a chameleon-like metamorphosis, which goes from one place to another, subjecting individuals and micro-entrepreneurs to a kind of fiscal laboratory, by means of rules that appear to be permanent, but with a clearly transitory vocation, or the other way around, with rules incorporated as transitory, but with a clear permanent inclination; With a common axis in both cases, their transcendence over time has been, is and will be subject to the financial need of the government in turn for each budget execution. Let's agree that in Colombia since 1990 it has had to adapt to the change of around 21 tax reforms, each with a period of no more than 18 months, each with different objectives and the common of these are the challenges of the Colombian state throughout history, to maintain economic balance, for the subsistence of the country of companies, families and individuals. However, the effort that governments have made to correctly execute the distribution of money to the different sectors of society has been a challenge, since in most cases these monies do not reach the real amount, but on the contrary are involved in issues of corruption, money laundering, drug trafficking and armed conflict, which leads to an increase in poverty rates and therefore the costs of health, pension, housing and public services are higher for the nation. With Law 2010 of 2019 the nominal rate of income tax for legal entities was decreasing in successive periods so, in 2020 32%, in 2021 31% and for 2022 a rate of 30% was expected that did not arrive, but with Law 2155 of 2020 it was increased to 35% which will remain in force for future taxable periods or until it is modified again for a tax reform. Therefore, this research will focus on analyzing the changes brought by the new tax reform in the income tax for microentrepreneurs in the real estate sector of Cucuta, Norte de Santander, a city that is located on the border with Venezuela and which has an economic activity mostly dependent on trade, which makes it more accurate to inquire about the effects of the new tax reform.
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Palabras clave
Reforma tributaria, Impuesto de renta, Microempresarios, Sector inmobiliario
