IVA, GMF, gastos bancarios, requisitos para su descuento y deducción en IVA y renta, de personas jurídicas

Resumen

En el año 2024 la Dirección de Impuestos Nacionales inició la auditoría de la declaración de renta del año 2021 de los contribuyentes personas jurídicas. En estas auditorías se produjo el rechazo de costos y deducciones por el no cumplimiento de requisitos diferentes a los indicados en el artículo 107 del estatuto tributario (E.T.) con lo cual se generó la inconformidad de los contribuyentes y de la comunidad contable en general. Los costos y deducciones rechazadas se relacionan con el Impuesto al Valor Agregado (IVA), Gravamen al movimiento financiero (GMF) y costos y gastos financieros. El presente documento pretende identificar los argumentos de la DIAN para el rechazo de los costos y gastos mencionados anteriormente y proporcionar una guía para contadores públicos y demás interesados en el tema, sobre los lineamientos legales que deben seguirse para deducir los gastos bancarios en las declaraciones tributarias de los contribuyentes personas jurídicas, evitando sanciones y costos adicionales.

Descripción

Abstract

The research in this paper focuses on the difficulties faced by Colombian taxpayers when attempting to deduct banking expenses, such as commissions and the Financial Transactions Tax, commonly known as the "4x1000" (GMF), in their VAT and income tax returns. This issue arises due to changes in tax regulations, specifically related to the obligation of banks to issue invoices and bank statements. The main objective of this research is to provide a clear and concise guide for public accountants and other interested parties on the legal guidelines that must be followed to correctly deduct banking expenses in tax returns, thereby avoiding penalties and additional costs. The research aims to provide clarity and legal certainty to taxpayers on a topic that has generated significant uncertainty and potential financial consequences. By identifying specific requirements and presenting a practical solution, the goal is to prevent taxpayers from making errors that could result in penalties and higher tax payments. Regarding the theoretical framework, key concepts such as deductible VAT, the GMF, and expenses from banking operations are detailed, and the necessary requirements for these expenses to be deductible are discussed. Additionally, Resolution 42 of 2020, which has changed the rules for the issuance of bank statements, is analyzed, as it affects the ability of taxpayers to justify certain expenses.Finally, the research suggests that, given the impossibility of using bank statements as equivalent documents, the Electronic Support Document should be used, which must comply with a series of technical and legal requirements established by the DIAN.

Palabras clave

Declaración de renta, Gastos bancarios, Deducción, Descuento

Keywords

Income tax return, Bank expenses, Deduction, Discount

Temáticas

Citación