Impuesto de Renta para Personas Jurídicas un Comparativo entre Colombia y España
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Date
2025-07-24
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Editors
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este estudio tiene como objetivo realizar un análisis de los sistemas tributarios de renta para personas jurídicas en Colombia y España. La investigación adopta un enfoque cualitativo, de tipo documental, basado en el análisis de las diferencias normativas, fiscales e institucionales vigentes, mediante el uso de documentos oficiales y estudios previos. Asimismo, se emplearon matrices de análisis DOFA y PESTEL, que permiten examinar factores internos y externos. Los resultados obtenidos permiten identificar que, aunque ambos sistemas comparten principios comunes, existen diferencias significativas, como las ventajas del sistema español, caracterizado por su estabilidad jurídica, el uso de herramientas tecnológicas para la fiscalización y su alineación con estándares internacionales. En contraste, Colombia enfrenta desafíos como la alta informalidad, la inestabilidad normativa y la inseguridad jurídica, lo que afecta negativamente su competitividad tributaria. El estudio sostiene que la eficiencia del impuesto no depende únicamente de su estructura legal, sino también de la calidad institucional, la capacidad de fiscalización y la percepción ciudadana, siendo España un país ejemplar en estos aspectos, y Colombia, una nación con importantes oportunidades de mejora. Finalmente, se plantea la necesidad de fortalecer la cooperación entre ambos países y avanzar hacia sistemas fiscales más estables, modernos y orientados al desarrollo económico sostenible.
This study aims to analyze the income tax systems for legal entities in Colombia and Spain. The research adopts a qualitative, documentary approach, based on the analysis of current normative, fiscal, and institutional differences, using official documents and previous studies. Additionally, DOFA and PESTEL analysis matrices were used to examine internal and external factors. The results show that, although both systems share common principles, there are significant differences, such as the advantages of the Spanish system, characterized by its legal stability, the use of technological tools for tax oversight, and its alignment with international standards. In contrast, Colombia faces challenges such as high informality, normative instability, and legal uncertainty, which negatively affect its tax competitiveness. The study argues that tax efficiency does not depend solely on the legal structure, but also on institutional quality, oversight capacity, and public perception—Spain being exemplary in these aspects, and Colombia a country with important opportunities for improvement. Finally, the need is highlighted to strengthen cooperation between both countries and to move toward more stable, modern, and development-oriented tax systems
This study aims to analyze the income tax systems for legal entities in Colombia and Spain. The research adopts a qualitative, documentary approach, based on the analysis of current normative, fiscal, and institutional differences, using official documents and previous studies. Additionally, DOFA and PESTEL analysis matrices were used to examine internal and external factors. The results show that, although both systems share common principles, there are significant differences, such as the advantages of the Spanish system, characterized by its legal stability, the use of technological tools for tax oversight, and its alignment with international standards. In contrast, Colombia faces challenges such as high informality, normative instability, and legal uncertainty, which negatively affect its tax competitiveness. The study argues that tax efficiency does not depend solely on the legal structure, but also on institutional quality, oversight capacity, and public perception—Spain being exemplary in these aspects, and Colombia a country with important opportunities for improvement. Finally, the need is highlighted to strengthen cooperation between both countries and to move toward more stable, modern, and development-oriented tax systems
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Keywords
Evasión fiscal, elusión fiscal, convenio de doble imposición, carga tributaria efectiva, fiscalidad internacional., Tax evasion, tax avoidance, double taxation agreement