Comparativo entre la reforma tributaria ley de crecimiento económico 2010 del 2019 y ley de igualdad y justicia social 2277 del 2022

Abstract

In the following article I focus on the impact of occasional earnings compared to the new tax reform, in which there were many significant changes in the taxation of individuals, legal entities, national companies, foreigners residing or not in Colombia, which It means that people who have this type of duties are lower taxes under the new tax reform, however, there are some exemptions that allow them to avoid paying taxes on occasional earnings in certain cases.