Tratamiento tributario del sector cooperativo y solidario en Colombia y Chile. Una mirada desde el ámbito constitucional, legal e internacional

Abstract

Mediante este artículo se exponen los principales fundamentos de la Tributación del sector cooperativo y solidario tanto en Colombia como en Chile, de tal manera que se advierten sus principales características, diferencias y semejanzas, en relación con el impuesto de renta. El estudio parte de la realidad que en Colombia las cooperativas pertenecen al régimen tributario especial y son entidades sin ánimo de lucro; y en Chile son entidades sin fines de lucro de manera optativa. De igual forma, se explican los principales aspectos de la Ley 1819 de 2016 sobre las entidades de Derecho cooperativo y solidario.

This article sets out the main foundations of the Taxation of the cooperative and solidarity sector both in Colombia and in Chile in such a way that its main characteristics, differences and similarities, in relation to income tax in Colombia, and first category tax are noted in Chile. This is how a characterization of the sector is achieved with its main base in its income taxation, which is based on the Political Letters of each Republic, as well as the main regulations of this so-called third sector. The foregoing, taking into account that in Colombia cooperatives belong to the special tax regime and are non-profit entities; and in Chile they are optional non-profit entities. Similarly, the main aspects of Law 1819 of 2016 on entities of cooperative and solidarity law are explained.