Reforma tributaria versus renta del sector cooperativo de Colombia 2017

El presente trabajo ilustra el impacto que trajo consignada la reforma tributaria del año 2016 en el sector cooperativo, respecto a la destinación de sus excedentes, la cual determinará si generara cambios significativos en sus actividades tributarias. La ley 1819 de 2016, regula que las cooperativas pertenecen al régimen especial y no estarán obligadas a llevar el procedimiento de calificación ante la autoridad tributaria, de igual forma tributaran sobre sus beneficios netos o excedentes a la tarifa única especial del 20% y que este impuesto será tomado en su totalidad del fondo de educación y solidaridad. Ahora bien, podrán ser excluidas del Régimen Tributario Especial lo que trae como consecuencia que serán contribuyentes del impuesto de renta conforme a las normas establecidas para sociedades comerciales. Sin embargo no considera el gremio que la multicitada reforma y la destinación de sus excedentes afectara su objeto social, pero, si es considerada deficiente la planeación de la política fiscal en Colombia. Con base a lo anterior, las cooperativas no le temen a cambios estructurales en su régimen puesto que se considera que se han fortalecido los mecanismos para la evasión y elusión fiscal para el sector, lo único que consideran afectado son sus excedentes, los cuales distribuían en educación formal, ahora pasará el 10% solo a educación superior y el otro 10% deberá trasladarse a la DIAN.This work describes the impact that the tax reform of the year 2016 has had on the cooperative sector, with respect to the destination of its surpluses, which will determine if significant changes were generated in its tax activities. Law 1819 of 2016, dictates that cooperatives belong to the special regime and will not be obliged to perform the qualification procedure before the tax authority. In the same way, they will pay on their net benefits or surpluses to the special single rate of 20% and that this tax will be taken in full from the education and solidarity fund. In addition, cooperatives may be excluded from the special tax regime, which has the consequence that they will be taxpayers of income tax in accordance with the rules established for commercial companies. However, the reform did not consider how the destination of the surpluses of cooperatives would affect their corporate purpose, which is why the planning of fiscal policy in Colombia is considered deficient. Cooperatives are not afraid of structural changes in their regime since it is considered that mechanisms for tax evasion and avoidance have been strengthened for the sector. The only thing that they consider to be affected are their surpluses, which they distributed in formal education, and which now will pass 10% only to higher education and the other 10% will have to move to the DIAN