{"id":20806,"date":"2023-02-27T09:19:03","date_gmt":"2023-02-27T09:19:03","guid":{"rendered":"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/?p=20806"},"modified":"2023-02-28T18:28:50","modified_gmt":"2023-02-28T18:28:50","slug":"reforma-del-regimen-tributario-y-su-impacto-en-las-microfinanzas","status":"publish","type":"post","link":"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/en\/reforma-del-regimen-tributario-y-su-impacto-en-las-microfinanzas\/","title":{"rendered":"Reforma del r\u00e9gimen tributario y su impacto en las microfinanzas"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/en\/wp-json\/wp\/v2\/posts\/20806?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/en\/wp-json\/wp\/v2\/posts\/20806?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div><p><span style=\"font-weight: 400;\">A finales de diciembre de 2022, <a href=\"https:\/\/www.funcionpublica.gov.co\/eva\/gestornormativo\/norma.php?i=199883\" target=\"_blank\" rel=\"noopener\">se aprob\u00f3 en Colombia la Ley 2277<\/a>, por medio de la cual se adopta una reforma tributaria para la igualdad y la justicia social y se dictan otras disposiciones.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Su objetivo fundamental es adoptar una reforma tributaria que contribuya \u201ca la equidad, progresividad y eficiencia del sistema impositivo, a partir de la implementaci\u00f3n de un conjunto de medidas dirigidas a fortalecer la tributaci\u00f3n de los sujetos con mayor capacidad contributiva, robustecer los ingresos del Estado, reforzar la lucha contra la evasi\u00f3n, el abuso y la elusi\u00f3n, y promover el mejoramiento de la salud p\u00fablica y el medio ambiente\u201d.<\/span><\/p>\n<p><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/uploads\/2023\/02\/Microfinanzas-Revista-Progreso-FMBBVA.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-20576 alignleft\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/uploads\/2023\/02\/Microfinanzas-Revista-Progreso-FMBBVA-300x200.jpg\" alt=\"Microfinanzas - Revista Progreso FMBBVA\" width=\"443\" height=\"295\" srcset=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/uploads\/2023\/02\/Microfinanzas-Revista-Progreso-FMBBVA-300x200.jpg 300w, https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/uploads\/2023\/02\/Microfinanzas-Revista-Progreso-FMBBVA-1024x683.jpg 1024w, https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/uploads\/2023\/02\/Microfinanzas-Revista-Progreso-FMBBVA-768x512.jpg 768w, https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/uploads\/2023\/02\/Microfinanzas-Revista-Progreso-FMBBVA.jpg 1384w\" sizes=\"auto, (max-width: 443px) 100vw, 443px\" \/><\/a><\/p>\n<p><b>Impacto en el sector de microfinanzas<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Entre las medidas m\u00e1s relevantes que pueden tener impacto en las entidades y el sector de las microfinanzas destacar las siguientes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se establece una sobretasa del 5% para las entidades financieras, aseguradoras y comisionistas del mercado de valores por el per\u00edodo de 2023 a 2027 y que obtengan una renta gravable superior a 120.000 UVT 0 COP$5.000 millones. Para estas entidades se mantiene la tasa actual del impuesto sobre la renta para personas jur\u00eddicas en el 35%, por lo que el total asciende al 40%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se incrementa la tarifa de ganancias ocasionales, tanto para personas naturales como jur\u00eddicas (residentes y no residentes fiscales), al 15% frente al 10% anterior.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se contempla un impuesto permanente al patrimonio, con un esquema de tarifas marginales en funci\u00f3n del valor del patrimonio (se cobra a partir de patrimonios de m\u00e1s de 3.000 millones de pesos) y se recogen reglas especiales para determinar la base gravable de este impuesto, como en el caso de acciones o cuotas de inter\u00e9s social y para \u201cemprendimientos\u201d o \u201csociedades emergentes innovadoras\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se modifica la tarifa especial para dividendos o participaciones recibidas por personas naturales residentes, no residentes, sociedades y entidades extranjeras.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se determina un control sobre operaciones y montos exentos del gravamen a los movimientos financieros por parte de entidades vigiladas por la Superintendencia Financiera de Colombia que administren o en las que se abran cuentas de ahorro dep\u00f3sitos electr\u00f3nicos. El control entrar\u00e1 a regir cuando se desarrolle el sistema de informaci\u00f3n correspondiente.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A finales de diciembre de 2022, se aprob\u00f3 en Colombia la Ley 2277, por medio de la cual se adopta una reforma tributaria para la igualdad y la justicia social y se dictan otras disposiciones. Su objetivo fundamental es adoptar una reforma tributaria que contribuya \u201ca la equidad, progresividad y eficiencia del sistema impositivo, a [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"tags":[619,6347,6348,4248,4812,6349,6350,6351,4829,6352,6353,5995,6354,6355],"class_list":["post-20806","post","type-post","status-publish","format-standard","hentry","tag-colombia-en-2","tag-depositos-electronicos-en","tag-dividendos-en","tag-emprendimiento-en","tag-entidades-financieras-en","tag-ganancias-ocasionales-en","tag-impuesto-permanente-al-patrimonio-en","tag-mercado-de-valores-en","tag-microfinanzas-en","tag-movimientos-financieros-en","tag-patrimonio-en","tag-reforma-tributaria-en","tag-sobretasa-en","tag-sociedades-emergentes-innovadoras-en","numero-30m-en","seccion-trending-topics","pais-colombia-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reforma del 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