Conozca los puntos más importantes, entre los que aparecen las corridas de toros y las iglesias.
La reforma tributaria fue conciliada y será presentada este viernes al Congreso de la República.
Tras dos sesiones se logró llegar a un texto único, el cuál dejo algunos puntos por fuera, e incluyó otros cuantos nuevos, aprobados por las plenarias de Senado y Cámara.
Entre los puntos más importantes están:
– Se cayó el impuesto a iglesias
– Se cayó tarifa diferencial de renta para pymes.
– Impuesto a alimentos ultra procesados entra en noviembre de 2023
– Se mantiene impuesto de IVA a mascotas (perros, gatos todos los animales de compañía) y entradas a corridas de toros.
– Las importaciones de fertilizantes o insumos agrícolas no tendrán impuestos. Tendrán arancel 0%.
– No habrá trato diferencial a quien haga efectivo sus dividendos o los capitalice, pagan impuestos.
– Dividendos pagan retención en la fuente de 15%.
– Extranjeros que reciben dividendos deberán pagar tarifa del 20% actualmente está en el 10%.
Dividendos
Uno de los puntos relevantes fue el de dividendos, que después de muchos vaivenes, tuvo luz verde.
“Había una derogatoria, que no se tenía claro si iba a quedar o no. El Senado había eliminado ese beneficio tributario, la Cámara, por el contrario, lo había conservado. El beneficio tributario consistía en que la distribución de dividendos que se capitalizara en nuevas acciones, simplemente, tenía el beneficio de que no pagaba impuestos. Ese beneficio se deroga, lo que significa que la distribución de dividendos, bien sea en efectivo o a través de acciones, debe pagar el impuesto. No habrá un trato diferencial con respecto a quien hace efectivo el dividendo o con respecto al que lo capitaliza. Ambos deberán pagar impuestos”, afirmó Jorge Bastidas, uno de los ponentes y conciliadores del proyecto.
Impuestos a las iglesias
La representante Katherine Miranda había advertido acerca de un lobby realizado por distintas facciones para evitar que este gravamen pasara.
No obstante, el Gobierno explicó que intentará gravar este tipo de negocios adyacentes en manos de las iglesias a través de otros mecanismos.
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