Determination of the coefficient of decision to opt to a taxation regime of the complementary global tax

Abstract

In Colombia, with the publication of Law No. 20780 of 2014, national or foreign taxpayers must opt for one of the new optional systems of taxation existing, a system of income attributed, defined in letter A) of Article 14, where the taxpayer will be taxed in the same exercise on the income or amounts of the company, community, establishment or society that are attributed to them; and a partially integrated system, whose provisions are found in Letter B) of Article 14 of the LIR, with the taxpayer being taxed on the amounts withdrawn in any capacity. The problem is that there is no recommendation that supports the specific decision, whether attributed or partially integrated income. This study supports the decision of the taxpayer when opting for one of these alternative systems, determining a mathematical decision coefficient maximizing the return of the investor. The method used is the documentary comparison, in order to analyze the percentage withdrawn on the profit calculated under the attributed income system, the taxpayer must opt for a system of attributed income, based on the tax system in each period the tax burden will be less, allowing the taxpayer to receive a greater net flow.