Expensas necesarias como factor determinante en la aceptación de impuestos descontables

Abstract

Every business should assess the development of its objects to classify and account separately for goods and services, both purchases and sales, in regard to exempt, excluded, taxed at different rates, exports and the income not subject or unencumbered, to obtain an accurate record in the calculation of VAT payable. It is necessary and important to the above assessment, to establish causation of purchases if all or part of the tax in question is attributed directly or indirectly as bankable revenue or an expense or cost, in other words, if it is recorded in a transitional VAT account in the current VAT account or accounts of costs or expenses depending on whether there are limits, all this bearing in mind that not all tax paying responsible for the common regime can be criticized in the VAT returns as bankable tax, and to do an analysis taking into account the conditions laid down in Articles 488, 490 and 107 of the ET In which lays down the conditions essential for this tax can be treated as tax bankable, as these are deductible only if they originate from operations which are cost or expense, the same relationship as required by Article 488 of the ET ibid, involves on the one hand, the cost is incorporated directly into the product taxed or exempted from VAT, or, alternatively, that spending is allocated to the taxable transaction or exempt from tax. Allowing claim not only costs but also the costs to be used for development of the transaction subject to taxation or exemption. When this direct causal relationship is not possible to establish proceed to implement Article 490 of the ET, as states that "When goods and services that entitle the discount will be used indistinctly in transactions taxable, exempt or excluded from the tax and not possible to establish a direct charge to one and the other, the computation of the discount shall be in proportion to the amount of those transactions from the relevant tax period. (.. :) " With regard to Article 107 of the Colombian tax statute announces that the deduction of expenses incurred by the company should be given to the extent that these constitute the so-called necessary expense, but they must meet the requirements of Causality, Necessity and Proportionality. Concepts widely recognized by the state rooms of the Council as follows: Causality understood this as the connectedness between spending (cause) held in any income generating activity by the taxpayer during the taxable year or period, with income generating activity, connectedness measured by the interference that is spending on income-producing activity (effect), Need, I must say that the adjective "necessary" in accordance with the grammatical meaning implies "That [something] has [ga] and EXECUTABLE [e] out of obligation, as opposed to voluntary and spontaneous. "And meanwhile proportionality requires that there is conformity or proportion of the expenditure both revenue and costs and expenses of the company, as interrelated elements. The expense is necessary when required for the development of income-producing activity.