Implicaciones de la doble tributación sobre ingresos y patrimonio provenientes del exterior en el sistema tributario colombiano

Abstract

This research investigates the implications that arise when a Colombian individual has income or assets abroad, which may be taxed by two different jurisdictions. In order to develop the research, the Delphi method of regulatory verification was applied, complemented with the validation of technical criteria through the opinion of tax professionals. The purpose of this research is to analyse how double taxation treaties according to the OECD model help to reduce the tax burden of the taxpayer. By analysing how double taxation is incurred in the Colombian tax system through the imputation credit or tax credit, allowing the tax resident to deduct in Colombia the tax already paid in the country of origin of the wealth. In addition, a comparison will be made of the tax burden in Colombia compared to Spain and the United Kingdom, describing the fiscal and legal characteristics of wealth and income tax in each country, incorporating the taxable base, structure and rates. With the aim of knowing and understanding the impact that this may have on the country's competitiveness.