Guía de planeación tributaria respecto a las deducciones legales existentes en la declaración de renta para médicos que se encuentren en la categoría de empleados para efectos tributarios e independientes para efectos laborales, que perciban ingresos anuales por $230.000.000 millones de pesos en 2014

Abstract

Today and to constant changes in the tax legislation in Colombia, in the majority of cases directed to increase the tax burden, some people, due to lack of culture in the performance of their accounts with the State, they come to figures such as evasion, bad faith and circumvention, among others, to reduce the amount of tax duties without taking into account that goes to them, may result in payment of high amounts of money, by concepts of fines, penalties and even in the worst case the custodial sentences. Faced with this situation, the tax planning has become, not only in the main mechanism to look for alternatives of savings in the payment of taxes, but also to fight such bad practices and thus anticipate impact of a fiscal nature which can be generated as a result of wrong economic decisions. The tax change that brought the 2012 reform 1607 affected directly to natural people, in particular with regard to the obligations of the income tax; Therefore the present work aims to deliver a group of affected (doctors) and a guide in order to know the standard, legal deductions, exempt income, the options that you have to make smart tax decisions, thus avoiding bad practices and becoming aware of how important that is to contribute to the financing of the State as constitutional duty, but from the economic reality of each taxpayer.