{"id":7611,"date":"2016-10-25T15:10:46","date_gmt":"2016-10-25T20:10:46","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/preferential-tax-rate-of-9-for-income-obtained-by-hotels-and-entities-benefiting-from-law-1429-2010-law-for-employment-creation-and-formalization\/"},"modified":"2020-10-26T08:01:17","modified_gmt":"2020-10-26T13:01:17","slug":"preferential-tax-rate-of-9-for-income-obtained-by-hotels-and-entities-benefiting-from-law-1429-2010-law-for-employment-creation-and-formalization","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/preferential-tax-rate-of-9-for-income-obtained-by-hotels-and-entities-benefiting-from-law-1429-2010-law-for-employment-creation-and-formalization\/","title":{"rendered":"PREFERENTIAL TAX RATE OF 9% FOR INCOME OBTAINED BY HOTELS AND ENTITIES BENEFITING FROM LAW 1429, 2010 \u2014LAW FOR EMPLOYMENT CREATION AND FORMALIZATION"},"content":{"rendered":"

Under current law, these items of income are subject to an exemption or to progressive tax rates. <\/b><\/p>\n

It is proposed to levy with a rate of 9% the income obtained by taxpayers benefited from Law 1429, 2010, which benefits small corporations with employees under a progressive rates schedule from 0% to 25% corporate income tax, for a 5-taxable-year period since the incorporation of the corporation. <\/span><\/p>\n

The schedule is replaced by a single corporate income tax rate of 9%, which would be applied solely to Small Corporations incorporated prior to 2017. On the other hand, small business to be incorporated as of 2017 may not apply to this special regimen. <\/span><\/p>\n

Similarly, such rate will apply to incomes obtained by new, renewed or expanded hotels that were subject to the 30-year income tax exemption stated in Section 207-2 of the Colombian Tax Code.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Under current law, these items of income are subject to an exemption or to progressive tax rates.<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"\nPREFERENTIAL TAX RATE OF 9% FOR INCOME OBTAINED BY HOTELS AND ENTITIES BENEFITING FROM LAW 1429, 2010 \u2014LAW FOR EMPLOYMENT CREATION AND FORMALIZATION - 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