Vulneración al principio de capacidad contributiva en la deducción por dependientes en el impuesto sobre la renta para personas naturales en los años gravables 2013 y posteriores
Fecha
2019-10-09Registro en:
Romero, R., (2019). Vulneración al principio de capacidad contributiva en la deducción por dependientes en el impuesto sobre la renta para personas naturales en los años gravables 2013 y posteriores. Artículo académico. Villavicencio. Universidad Santo Tomás
Autor
Romero Díaz, Royer David
Institución
Resumen
The Colombian tax system imposed on individuals the duty to contribute to the financing of state expenses and investments under article 95 of the Political Constitution of Colombia, which is why the income tax was created for those who enjoy with contributory capacity within the concepts of justice and equity demanded by the Magna Carta. This tax levies the income received by the taxpayer allowing those who are considered as employees, the possibility of deducting income, some that were classified as income not constituting income by regulatory stipulation, exempt income and some deductions provided they comply with the established requirements, hence within this last group, natural persons were allowed to subtract from the base to settle the income tax, the expenses incurred by the taxpayer for the people in charge, for example, the spouse or permanent partner, children, parents and / or siblings.
However, the legislator established a series of conditions for these people who depend economically on the declarant, which limit the benefit in a discriminatory manner without consulting the degree of kinship by consanguinity and much less the actual situation of dependency and other factors that are particular in each case, denying the right to the taxpayer of the income tax obligation, the possibility of making their contribution with the state less burdensome, which violates the principles of contributory capacity, equality and equity that govern the tax system.