Especialización en Planeación Tributaria

Permanent URI for this collectionhttp://172.16.0.136/handle/123456789/46

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Browsing Especialización en Planeación Tributaria by Author "Anduquia-Rodríguez, Gerson Manuel"

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    Análisis tributario de los beneficiarios del Subsidio de Vivienda en el territorio colombiano
    Sarmiento-Valderrama, Laura Camila; Hernández-Méndez, Laura Alejandra; Giraldo-Quintero, Cristian David; Anduquia-Rodríguez, Gerson Manuel
    The tax legislation in Colombia contains some complex technicalities to understand regarding the treatment to be given to certain aspects in the income tax return by taxpayers. For this reason, this research analyzes the tax treatment of housing subsidies granted by family compensation funds in Colombia. The main objective is to identify the reasons why these subsidies are not deductible, exempt income or income not constituting income, but are considered as taxable income for the beneficiary individuals. The causes and effects of this tax classification will be examined, including potential penalties for disregarding their treatment in the income tax return. In addition, the criteria used to determine deductions, exempt income and income not constituting income according to current regulations are detailed. The research uses the Delphi Method to consult professionals specialized in the tax field and to obtain a clearer analysis regarding the development of the specific objectives set forth. In conclusion, the study provides an analysis of the tax treatment of housing subsidies and their impact on the personal finances of the beneficiaries, in addition to exposing the considerations of the tax administration for their current classification.
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    Identificación de los efectos en renta e IVA del año gravable 2022 para VP SAS por estar registrado como responsable de IVA
    Cortes-López, Heidy Katherine; Burgos-Gómez, Adriana Lucia; Luna-Cortes, Ferley; Anduquia-Rodríguez, Gerson Manuel
    This case study identifies the tax implications for VP SAS, when changing from Responsible, to Not Responsible for VAT, since VP SAS generates 100% of its income from an activity excluded by virtue of numeral 21 of article 476 of the Tax Statute. This case takes on special relevance for VP SAS because favorable VAT balances are being shown under paragraph 3 of article 437-1 and numeral 3 of article 437-2 of the Tax Code for payments abroad, which do not meet recognized. In this sense, it will start from the identification of the items that significantly resemble the effective tax rate of the company, assessing the consequences that the configuration as Not responsible for VAT has for VP SAS, up to the suggestions of a penalizing type that They can be derived from bad accounting and tax practices carried out by the company. Finally, through the VP SAS case study, other entities with similar characteristics can adopt and execute the tax regulatory framework correctly, make informed decisions to minimize risks, and avoid sanction consequences.
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    Implicaciones tributarias por la eliminación en la deducción de regalías para las compañías del sector de hidrocarburos según la Ley 2277 de 2022
    López-Méndez, Ana María; López-Fuentes, Katherine; Romero-Sanabria, Kevin Herney; Rubiano-Rodríguez, Brayan Smith; Anduquia-Rodríguez, Gerson Manuel
    This paper analyzes the tax implications of the elimination of royalty deductions for companies involved in the extraction of non-renewable natural resources in Colombia, as established in Law 2277 of 2022, implemented by President Gustavo Petro (2022-2026). The reform aims to increase fiscal revenue but raises concerns about its impact on foreign investment and the competitiveness of the extractive sector, as it does not align with the principles of equity and equality. The effects of this elimination on the profitability of companies are examined, considering that royalties can no longer be claimed as a cost or expense related to operations. Additionally, the treatment of royalties in Colombia and Canada is compared, highlighting the differences in fiscal incentives that influence the perception of potential investors. The findings of this research indicate that the removal of the deduction could reduce foreign investment, negatively affecting the country's competitiveness. It is concluded that the government must carefully consider the implications of these fiscal policies to create a favorable environment for investment and sustainable economic development.