Carga tributaria de las personas naturales rentistas de capital residentes en Colombia por sus inversiones nacionales y extranjeras para el año gravable 2023

Abstract

Tax regulations in Colombia present difficulties at the time of understanding and interpreting them for individuals, since they have too many technicalities for their proper use. It is relevant to understand that such regulations are necessary for the compliance of the obligations of the citizens before the Nation. The main objective of this investigation work is to identify the effects of the tax burden of a capital rentier resident in Colombia for its domestic and foreign investments for the taxable year 2023. For this purpose, it is important to determine that capital rentiers can obtain their income from different sources, which leads them to make certain mistakes that are generally made due to ignorance of the law, understanding that it is very robust and often difficult to understand. This lack of knowledge of the standards causes the loss of tax benefits that allow reducing the tax burden of the taxpayer. Therefore, this paper identifies the effects of the tax burden on capital rentier by analyzing the current regulations in relation to relief and penalties, some common practices that directly affect the tax burden are detailed, some experts are consulted on their perception of the proposed topic and examples of practical cases are made in order to have a more real and truthful approach to the situation of capital rentiers.