Avances de investigación. La no sujeción de las fundaciones al impuesto sobre la renta en Colombia

Authors

  • Juan Carlos Gallego García Author Universidad de La Sabana

Keywords:

Foundation, taxes, dues, passive subject.

Abstract

This advance report presents the arguments of the Spanish doctrine that tends to agree with a total imposition of taxes on corporations (income tax in Colombia). The reasons could be summarized in four ideas: breaching of the equality principle for being a legal person; avoiding advantages that may distort the market; avoiding frauds; and finally, because they have payment power. Each of these ideas will be analyzed, contrasting them with Colombian reality.

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Author Biography

Juan Carlos Gallego García, Universidad de La Sabana

Abogado de la Universidad de La Sabana, donde se especializó en Comunicación Organizacional. Especialista en Derecho Tributario de la Universidad del Rosario. Candidato a Doctro en Derecho Tributario de la Universidad de Salamanca, España.

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How to Cite

Gallego García, J. C. (2009). Avances de investigación. La no sujeción de las fundaciones al impuesto sobre la renta en Colombia. Díkaion, 15(2). Retrieved from https://dikaion.unisabana.edu.co/index.php/dikaion/article/view/1357

Issue

Vol. 15 (2006)

Section

Derecho público

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