Los cambios en las reformas tributarias para la categoría de profesiones liberales en renta entre 1990 – 2016 en Colombia

Abstract

This work pretend to identify whether for the last 26 years in the period between 1990 and 2016 independent professionals for being recognized as such, they were responsible for income tax and at what point their birth was given as tax people, with which obligations and benefits they counted and the changes that went through the norm over time in their taxation. This will be done through the collection of informational data of each reform, news, academic articles that talk about the subject, the identification of each norm and the reforming law of the taxes in Colombia. With the foregoing, it was established that, over the course of this time, the Dian tax administration in Colombia has been focusing its efforts on raising the collection for more than 10 years in legal persons, but from 2012 it is recognized that the natural persons who obtained their income by independent professional labors as tax persons would be responsible directly of the income tax.