Implicación fiscal referente al impuesto a las ventas (IVA) en las empresas prestadoras de servicios en salud
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Fecha
2024
Autores
Castro Jiménez, Aida Isabel
González Bolívar, Carolina María
García Julio, Daniel
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Se analizó el proceso de exclusión y aplicación del IVA en los proveedores de bienes y servicios en el sector salud en Colombia. El problema de la aplicación incorrecta del IVA en el sector salud, tiene raíces en la falta de claridad y comprensión de las normativas tributarias, lo que afecta la calidad y eficiencia del servicio. A pesar de las disposiciones claras en el artículo 476 del Estatuto Tributario se genera una serie de problemas y desafíos para las instituciones prestadoras de servicios de salud, los pacientes y el sistema de salud en general. Aunque la ley establece la exclusión del IVA para los servicios de salud, en la práctica se observan casos de cobro indebido del impuesto, lo que incrementa los costos para los pacientes y reduce la accesibilidad a los servicios de salud. Este inconveniente requiere una revisión y análisis exhaustivo para identificar las causas y proponer soluciones efectivas que garanticen la correcta aplicación de la exclusión del IVA en el sector salud en Colombia. La metodología utilizada en este proyecto de investigación se basó en un enfoque cualitativo, dicho enfoque permitió un análisis profundo de la normativa fiscal y su aplicación en un contexto particular, lo que se ajustó a las características de la investigación exploratoria y descriptiva. El legislador en el numeral 1 del artículo 476 del E.T., establece los servicios que se encuentran excluidos del IVA. La razonabilidad de la información sobre los servicios de salud excluidos del IVA en Colombia debe ser clara, precisa y sin ambigüedades, para evitar confusiones e interpretaciones erradas; debe estar basada en datos coherente y actualizados reflejando los cambios en la legislación vigente y las normas tributarias reglamentarias. Para identificar de manera eficiente la exclusión del IVA por parte de los proveedores en el sector salud se propuso: Que los proveedores establezcan un listado de los bienes y servicios que están excluidos del IVA, según la legislación y normas reglamentarias vigentes, analizar las facturas y documentos emitidos por los proveedores para verificar que reflejen la exclusión del IVA, implementar sistemas de información que posibiliten la generación de indicadores clave para la evaluación y seguimiento de los procesos, organizar conjuntamente con los proveedores capacitaciones, talleres o seminarios que permitan educar a los proveedores y al personal involucrado en la gestión de compras y contrataciones sobre la exclusión del IVA. De este trabajo de investigación se concluyó que, en Colombia, los servicios de salud están excluidos de IVA, independientemente de quien preste el servicio, ya sea una persona natural o jurídica autorizada, una IPS o un médico. La normativa sobre la exclusión del IVA en servicios de salud en Colombia se encuentra en el artículo 471 numeral 1 del estatuto tributario, la DIAN ha emitido conceptos al igual que el Ministerio de Salud y Protección Social resoluciones, como parte de un proceso continuo para revisar y actualizar la lista de exclusiones, garantizando que se apliquen con criterios técnicos y científicos. Para finalizar la exclusión del IVA en los servicios de salud es favorable para la población y tiene un impacto positivo en la economía, ya que reduce el costo de los servicios, aumentando la accesibilidad del servicio y la competitividad de las empresas prestadoras de servicios de salud.
The process of exclusion and application of IVA on suppliers of goods and services in the health sector in Colombia was analyzed. The problem of incorrect application of IVA in the health sector is rooted in the lack of clarity and understanding of tax regulations, which affects the quality and efficiency of the service. Despite the clear provisions in Article 476 of the Tax Statute, a series of problems and challenges are generated for health care institutions, patients and the health care system in general. Although the law establishes the exclusion of IVA for health services, in practice there are cases of improper collection of the tax, which increases costs for patients and reduces accessibility to health services. This problem requires a thorough review and analysis to identify the causes and propose effective solutions to ensure the correct application of the IVA exclusion in the health sector in Colombia. The methodology used in this research project was based on a qualitative approach, such approach allowed a deep analysis of the tax regulations and their application in a particular context, which was adjusted to the characteristics of the exploratory and descriptive research. The legislator in numeral 1 of article 476 of the E.T., establishes the services that are excluded from IVA. The reasonableness of the information on health services excluded from IVA in Colombia must be clear, precise and unambiguous, to avoid confusion and misinterpretation; it must be based on consistent and updated data reflecting changes in current legislation and regulatory tax rules. In order to efficiently identify the IVA exclusion by suppliers in the health sector, it was proposed that suppliers establish a list of goods and services that are excluded from IVA, according to current legislation and regulations; analyze invoices and documents issued by suppliers to verify that they reflect the IVA exclusion; implement information systems that make it possible to generate key indicators for the evaluation and follow-up of processes; organize joint training, workshops or seminars with suppliers to educate suppliers and personnel involved in procurement and contracting management on the IVA exclusion. From this research work it was concluded that, in Colombia, health services are excluded from IVA, regardless of who provides the service, whether it is an authorized natural or legal person, an IPS or a physician. The regulation on the exclusion of IVA on health services in Colombia is found in article 471 numeral 1 of the tax statute, the DIAN has issued concepts as well as the Ministry of Health and Social Protection resolutions, as part of an ongoing process to review and update the list of exclusions, ensuring that they are applied with technical and scientific criteria. To conclude, the exclusion of IVA on health services is favorable for the population and has a positive impact on the economy, since it reduces the cost of services, increasing the accessibility of the service and the competitiveness of health service providers.
The process of exclusion and application of IVA on suppliers of goods and services in the health sector in Colombia was analyzed. The problem of incorrect application of IVA in the health sector is rooted in the lack of clarity and understanding of tax regulations, which affects the quality and efficiency of the service. Despite the clear provisions in Article 476 of the Tax Statute, a series of problems and challenges are generated for health care institutions, patients and the health care system in general. Although the law establishes the exclusion of IVA for health services, in practice there are cases of improper collection of the tax, which increases costs for patients and reduces accessibility to health services. This problem requires a thorough review and analysis to identify the causes and propose effective solutions to ensure the correct application of the IVA exclusion in the health sector in Colombia. The methodology used in this research project was based on a qualitative approach, such approach allowed a deep analysis of the tax regulations and their application in a particular context, which was adjusted to the characteristics of the exploratory and descriptive research. The legislator in numeral 1 of article 476 of the E.T., establishes the services that are excluded from IVA. The reasonableness of the information on health services excluded from IVA in Colombia must be clear, precise and unambiguous, to avoid confusion and misinterpretation; it must be based on consistent and updated data reflecting changes in current legislation and regulatory tax rules. In order to efficiently identify the IVA exclusion by suppliers in the health sector, it was proposed that suppliers establish a list of goods and services that are excluded from IVA, according to current legislation and regulations; analyze invoices and documents issued by suppliers to verify that they reflect the IVA exclusion; implement information systems that make it possible to generate key indicators for the evaluation and follow-up of processes; organize joint training, workshops or seminars with suppliers to educate suppliers and personnel involved in procurement and contracting management on the IVA exclusion. From this research work it was concluded that, in Colombia, health services are excluded from IVA, regardless of who provides the service, whether it is an authorized natural or legal person, an IPS or a physician. The regulation on the exclusion of IVA on health services in Colombia is found in article 471 numeral 1 of the tax statute, the DIAN has issued concepts as well as the Ministry of Health and Social Protection resolutions, as part of an ongoing process to review and update the list of exclusions, ensuring that they are applied with technical and scientific criteria. To conclude, the exclusion of IVA on health services is favorable for the population and has a positive impact on the economy, since it reduces the cost of services, increasing the accessibility of the service and the competitiveness of health service providers.
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Palabras clave
Exclusión del IVA, Impacto económico, Razonabilidad, Proceso de exclusión del IVA, Costos incrementables por IVA
