Comparativo entre las reformas tributarias ley 2155 del 2021 y la ley 2277 de 2022 frente a los descuentos tributarios para personas jurídicas.

Abstract

The objective of this degree work is to identify and clarify the tax benefits available to legal societies in terms of what can be discounted in their annual income statement on form 110 according to the tax reforms that were current and that regulated the taxable years 2022 and 2023 respectively, theoretically avoiding double taxation with respect to taxes paid for industry and commerce and IVA on real productive fixed assets, without fear that these tax discounts will become any inaccuracy and instead of benefiting the taxpayer, it becomes something detrimental to the economy of society.