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Special regime entities: deduction of expenses for any type of national or territorial taxation

Entities under the special regime may deduct expenses for any type of national or territorial tax, in accordance with article 1.2.1.1.5.1.21 of DUT 1625 of 2016, after being modified with Decree 2150 of 2017 and ratified by the answer to question 4.47 of Unified Concept 481 of 2018. Non-profit foundations, corporations and associations, as well … Read more

Special Tax Regime: Taxable Year 2017

On this occasion we highlight what associations, corporations and foundations that as of December 2016 belonged to such regime and those that until taxable year 2016 were non-taxpayers of income tax and ended up becoming taxpayers of this tax must take into account. The aspects related to the special tax regime -RTE- were among those … Read more