Colombia: Nota de Actualidad Tributaria

Last Updated: 5 January 2018
Article by Reyes Abogados Asociados

Reglamentan el Régimen Tributario Especial

El pasado 20 de diciembre de 2017 el Ministerio de Hacienda y Crédito Público emitió el Decreto 2150, mediante el cual se regulan: (i) los beneficiarios del descuento tributario por donaciones, los requisitos para su procedencia, la obligación de reporte, y la oportunidad y los límites del descuento; y (ii) La calificación y permanencia o actualización del registro de las entidades sometidas al Régimen Tributario Especial (en adelante RTE).

I. El descuento Tributario por donaciones a entidades del RTE.

A continuación, presentamos los puntos más relevantes de la reglamentación:

  • Las donaciones realizadas a entidades del RTE y a entidades no contribuyentes, darán derecho al descuento tributario siempre que: la entidad califique bajo el régimen del RTE y que la certificación que acredite la donación se expida por el parte del representante legal, contador o revisor fiscal de la entidad dentro del mes siguiente al ser efectuada.
  • El descuento en el Impuesto sobre la Renta será equivalente al 25% del valor donado.
  • Para efectos de la información exógena se deberá reportar el monto de la donación.
  • El descuento se solicitará en la declaración de renta correspondiente al año en el que se realizó la donación. El exceso del descuento podrá tomarse dentro del periodo gravable siguiente a aquel en que se efectuó la donación.

II. Calificación, permanencia o actualización de las entidades sujetas al RTE.

La Ley 1819 de 2017 estableció una serie de requisitos para que las entidades califiquen bajo el Régimen Tributario Especial. A partir del año 2017 se deberá presentar de manera virtual la información requerida para obtener la calificación y permanencia al RTE.

El decreto reglamentario señala tres procedimientos distintos para acreditar la sujeción al RTE:

  1. Calificación. Las entidades constituidas a partir del año 2018 y aquellas que quieran optar por pertenecer al Régimen, deberán presentar una solicitud de calificación bajo el RTE. La DIAN expedirá acto administrativo motivado autorizando o negando la solicitud de calificación. Contra el acto administrativo que niegue la solicitud de calificación procede el Recurso de Reconsideración.
  2. Permanencia. Las sociedades constituidas durante el año 2017 y las entidades que 2016 calificaban como entidades del RTE deberán presenter por una única vez una solicitud de permanencia con el lleno de los requisites prescritos en la Ley.

    La DIAN tendrá hasta el 31 de octubre de 2018 para expedir el acto administrativo de exclusión del RTE, el cual ordenará la actualización del RUT como contribuyente del Régimen Ordinario. Contra el acto de exclusión procede el Recurso de Reconsideración.

    En caso de que la DIAN no expida acto administrativo de negación de la solicitud de permanencia en la fecha mencionada, las entidades podrán continuar en el RTE.

  3. Actualización. Los contribuyentes del RTE deberán actualizar anualmente el registro durante los primeros tres meses del año.

Renuncia al RTE. Existen dos procedimientos para renunciar de manera voluntaria al RTE:

  • Cuando se actualice el RUT mediante la inclusión de la nueva responsabilidad como contribuyente del régimen ordinario, la renuncia surtirá efecto a partir del año en que se realice la actualización.
  • Cuando se presente la Declaración de Renta se marcará la casilla de renuncia al RTE, la cual tendrá efecto a partir del periodo gravable siguiente al año al que corresponda la declaración tributaria en la que se marque la casilla.

Exclusión del RTE. La DIAN podrá excluir a una entidad del RTE, cuando:

  • Se omitan activos o se incluyan activos inexistentes en las declaraciones tributarias.
  • Se utilizan valores o datos falsos o alterados, de los cuales se derive un menor beneficio neto o excedente.
  • Se efectúen compras o gastos a quienes la DIAN haya declarado proveedores ficticios o insolventes.
  • Los miembros de la junta directiva, fundadores, representantes o miembros de órganos de dirección sean declarados responsables penalmente por delitos contra la administración pública o sancionados con la declaración de caducidad de un contrato celebrado con una entidad pública, siempre y cuando los hechos hayan implicado la utilización de la entidad para la comisión del delito o conducta.
  • Las entidades calificadas en el RTE y que hayan obtenido en el año inmediatamente anterior ingresos brutos anuales superiores a 160.000 UVT ($5.304.960.000) no presenten la memoria económica, a través del servicio informático dispuesto para ello.
  • La entidad no realice el proceso de actualización anual.
  • La entidad no responde, no justifique o no soporte los comentarios de la sociedad civil dentro del término establecido en el procedimiento de solicitud de calificación o permanencia en el RTE, y cuando no presente la totalidad de los documentos requeridos.
  • Al momento de la presentación de la Declaración del Impuesto sobre la Renta, la entidad marque la casilla de renuncia al RTE, en el Formulario prescrito para este impuesto.

La fecha máxima para presentar la solicitud de calificación o permanencia en el aplicativo web es el 30 de abril de 2018, al igual que la memoria económica.

RAA está a su disposición para brindarle asesoría en relación con la preparación y presentación de las solicitudes de calificación y permanencia al RTE.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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