{"id":2135,"date":"2023-05-30T18:54:00","date_gmt":"2023-05-30T13:54:00","guid":{"rendered":"https:\/\/www.bendiksenlaw.co\/?p=2135"},"modified":"2023-05-31T04:54:01","modified_gmt":"2023-05-30T23:54:01","slug":"tax-reform-is-the-taxation-of-multinationals-disproportionate","status":"publish","type":"post","link":"https:\/\/www.bendiksenlaw.co\/es\/reforma-tributaria-la-tributacion-de-las-multinacionales-es-desproporcionada\/","title":{"rendered":"Reforma tributaria: \u00bfla tributaci\u00f3n de las multinacionales es desproporcionada?"},"content":{"rendered":"<p>Fuente: <a href=\"https:\/\/actualicese.com\/reforma-tributaria-y-la-tributacion-de-las-multinacionales\/\">clic aqu\u00ed<\/a><\/p>\n\n\n\n<p>Jaime G. B\u00e9ndiksen, fundador de B\u00e9ndiksenLaw, afirma que las multinacionales han mantenido, desde muchos a\u00f1os atr\u00e1s, importantes inversiones en Colombia, contribuyendo al financiamiento de los gastos e inversiones del Estado, pagando impuestos y aportando al crecimiento econ\u00f3mico y al desarrollo del pa\u00eds. Advierte que con la Ley de reforma tributaria 2277 de 2022 seguramente esto cambiar\u00e1.<\/p>\n\n\n\n<p>Para este licenciado en Derecho de la Universidad Aut\u00f3noma de M\u00e9xico, con maestr\u00eda en Jurisprudencia Comparada de la Universidad de Nueva York y doctor en Derecho, la carga tributaria que actualmente soportan las empresas multinacionales, tanto filiales o subsidiarias sociedades nacionales como las sociedades extranjeras matrices, y las cargas adicionales que la reforma tributaria 2022 les impone, pasar\u00e1 cuenta de cobro.<\/p>\n\n\n\n<p>Recuerda que la tarifa de renta que pagan las sociedades nacionales en Colombia es del 35 %. En sus palabras, \"es un porcentaje horrendo\".<\/p>\n\n\n\n<p>Recuerda que la Ocde el a\u00f1o anterior analiz\u00f3 las tasas de tributaci\u00f3n en una muestra de 117 pa\u00edses. Colombia es uno de los pa\u00edses que tiene las tarifas m\u00e1s altas de dicha muestra. La tarifa promedio de los pa\u00edses es del 20 %.<\/p>\n\n\n\n<p>La nuestra es supremamente alta. La tributaci\u00f3n de las empresas multinacionales era ya desproporcionada, situaci\u00f3n que se agrava con las cargas adicionales impuestas por la reforma tributaria.<\/p>\n\n\n\n<p>Explica que, tomados en conjunto y de forma simult\u00e1nea, todos los grav\u00e1menes enunciados por la reforma tributaria pueden llegar a tener un efecto de cascada que se traduzca en un efecto confiscatorio, prohibido por nuestra Constituci\u00f3n.:<\/p>\n\n\n\n<p>Lo anterior desalentar\u00e1 la inversi\u00f3n y el ahorro. Adem\u00e1s, podr\u00eda tener repercusiones adversas sobre el crecimiento econ\u00f3mico y la generaci\u00f3n de empleos en el pa\u00eds.<\/p>\n\n\n\n<p>Si bien algunas de las finalidades de la reforma tributaria, tales como la protecci\u00f3n del medio ambiente, la promoci\u00f3n de la salud o la reducci\u00f3n de la desigualdad social son loables, ello no justifica que la reforma descuide o ignore por completo los principios constitucionales de los tributos.<\/p>\n\n\n\n<p><strong>Lo positivo de la reforma tributaria para las sociedades nacionales y personas jur\u00eddicas extranjeras<\/strong><\/p>\n\n\n\n<p>Como punto positivo de la reforma tributaria, destaca B\u00e9ndiksen, est\u00e1 el art\u00edculo 240 sobre la disminuci\u00f3n de tarifas para ciertos contribuyentes y la disminuci\u00f3n de tarifas para sociedades nacionales y personas jur\u00eddicas extranjeras.<\/p>\n\n\n\n<p>Hay una tarifa reducida del 15 % por 10 a\u00f1os para ciertos nuevos proyectos o remodelaci\u00f3n o ampliaci\u00f3n de proyectos existentes en hoteles, parques tem\u00e1ticos de ecoturismo y\/o agroturismo.<\/p>\n\n\n\n<p>De igual forma, una tarifa reducida del 15 % para empresas editoriales, personas jur\u00eddicas constituidas en Colombia, cuya actividad econ\u00f3mica y objeto social sea exclusivamente la edici\u00f3n de libros en los t\u00e9rminos de la Ley 98 de 1993.<\/p>\n\n\n\n<p><strong>Incremento de tarifas como punto negativo<\/strong><\/p>\n\n\n\n<p>Para B\u00e9ndiksen es muy grave que la reforma tributaria presente un incremento de las tarifas del impuesto sobre la renta para sociedades nacionales y personas jur\u00eddicas extranjeras:<\/p>\n\n\n\n<p>Una tarifa del 40 % para las instituciones financieras, las entidades aseguradoras y reaseguradoras, las sociedades comisionistas de bolsa de valores, los proveedores de infraestructura del mercado de valores y otras. Solamente por los per\u00edodos 2023 a 2027, la renta gravable ser\u00e1 igual o superior a 120.000 UVT, anticipo del 100 % en dos cuotas iguales.<\/p>\n\n\n\n<p>Por otra parte, hay tarifas del 40 % o 45 % para la extracci\u00f3n de hulla (carb\u00f3n de piedra) y extracci\u00f3n de carb\u00f3n lignito. Esta es una \"renta gravable igual o superior a 50,000 UVT de manera agregada con personas vinculadas\".<\/p>\n\n\n\n<p>Vea el webinar <a href=\"https:\/\/www.youtube.com\/watch?v=Ab9ECn5vwt4\">aqu\u00ed<\/a><\/p>\n\n\n\n<p>Si quiere saber m\u00e1s, no dude en <a href=\"https:\/\/www.bendiksenlaw.co\/es\/contacto\/\">contactarnos<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Source: click here Jaime G. B\u00e9ndiksen, founder of B\u00e9ndiksenLaw, affirms that multinational corporations have maintained, for many years, important investments in Colombia, contributing to the financing of the expenses and investments of the State, paying taxes and contributing to the economic growth and development of the country. He warns that with the Tax Reform Law [&hellip;]<\/p>","protected":false},"author":3,"featured_media":2136,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[43,47,160,72,82,83],"class_list":["post-2135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-bendiksenlaw","tag-colombia","tag-colombias-tax-reform","tag-colombian-law","tag-companies","tag-corporations"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax reform: is the taxation of multinationals disproportionate? - B\u00e9ndiksenLaw<\/title>\n<meta name=\"description\" content=\"Learn more about the Tax Reform in Colombia with our founding partner!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bendiksenlaw.co\/es\/reforma-tributaria-la-tributacion-de-las-multinacionales-es-desproporcionada\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax reform: is the taxation of multinationals disproportionate? 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