Implicaciones de Incluir Activos Fijos Reales no Productivos como Hecho Generador del Impuesto al Patrimonio
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Date
2025-06-12
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Implicaciones de Incluir Activos Fijos Reales no Productivos como Hecho Generador del Impuesto al Patrimonio
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este documento se enfoca en analizar las implicaciones de incluir los activos no productivos como hecho generador del impuesto al patrimonio en Colombia para las personas jurídicas. Se utilizó una investigación aplicada en función de su propósito y mixta en función de su fuente de datos, con enfoque cualitativo, alcance descriptivo, exploratorio y explicativo incluyendo técnicas como simulaciones fiscales, análisis normativo y comparativo. La investigación parte de la premisa de que gravar los activos que no generan ingresos podría desincentivar su acumulación improductiva, promoviendo una asignación más eficiente del capital. No obstante, se advierten posibles efectos contrarios como una mayor carga tributaria para empresas con baja liquidez, afectación a sectores específicos como los holdings familiares e inmobiliarios. Los resultados permitirán establecer recomendaciones para una eventual formulación o ajuste de la política tributaria que busque un equilibrio entre lo fiscal y lo económico.
This document focuses on analyzing the implications of including non-productive assets as a taxable event for the wealth tax in Colombia for legal entities. An applied research approach was used based on its purpose, and a mixed-methods design based on its data sources, with a qualitative approach and a descriptive, exploratory, and explanatory scope. Techniques such as tax simulations, regulatory analysis, and comparative analysis were employed. The research is based on the premise that taxing assets that do not generate income could discourage their unproductive accumulation, promoting a more efficient allocation of capital. However, potential adverse effects are also noted, such as an increased tax burden for companies with low liquidity and impacts on specific sectors like family holdings and real estate. The results will help establish recommendations for the potential formulation or adjustment of tax policy aimed at balancing fiscal and economic objectives.
This document focuses on analyzing the implications of including non-productive assets as a taxable event for the wealth tax in Colombia for legal entities. An applied research approach was used based on its purpose, and a mixed-methods design based on its data sources, with a qualitative approach and a descriptive, exploratory, and explanatory scope. Techniques such as tax simulations, regulatory analysis, and comparative analysis were employed. The research is based on the premise that taxing assets that do not generate income could discourage their unproductive accumulation, promoting a more efficient allocation of capital. However, potential adverse effects are also noted, such as an increased tax burden for companies with low liquidity and impacts on specific sectors like family holdings and real estate. The results will help establish recommendations for the potential formulation or adjustment of tax policy aimed at balancing fiscal and economic objectives.
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Keywords
Impuesto al patrimonio, Activos no productivos, Hecho generador, Personas Jurídicas, Wealth Tax, Non-Productive Assets, Taxable Event