{"id":8069,"date":"2018-11-03T00:52:16","date_gmt":"2018-11-03T05:52:16","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/tax-regime-for-mega-investments-and-stability-contracts\/"},"modified":"2020-10-23T15:50:25","modified_gmt":"2020-10-23T20:50:25","slug":"tax-regime-for-mega-investments-and-stability-contracts","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/tax-regime-for-mega-investments-and-stability-contracts\/","title":{"rendered":"TAX REGIME FOR MEGA INVESTMENTS AND STABILITY CONTRACTS"},"content":{"rendered":"<p><strong>TAX REGIME FOR MEGA INVESTMENTS AND STABILITY CONTRACTS<\/strong><\/p>\n<p><strong>Mega Investments and Stability Contracts<\/strong><\/p>\n<p><strong>Taxpayers that make Mega Investments in Colombia will have an income tax rate of 27%, and other tax benefits. To ensure this regime for a period of 20 years, taxpayers may enter into tax stability contracts with the Colombian Government<\/strong><\/p>\n<p><strong> <\/strong><strong> <\/strong><\/p>\n<p>Taxpayers that make an investment in the country equal or greater than 50 million Tax Value Units (COP1,657,800,000,000 \u2013 Approx. USD526,285,700), in any sector of the economy (other than non-renewable resources and infrastructure projects under any contracting scheme, and projects regarding the construction and\/or operation of Free Trade Zones), and generate at least 50 direct jobs, may benefit from a reduced income tax rate of 27%.<\/p>\n<p>Additionally, taxpayers that make the Mega Investment would: (i) be entitled to depreciate its fixed assets in a minimum period of two years; (ii) not be subject to the minimum presumptive tax system (<em>renta presuntiva<\/em>); and (iii) not be subject to the dividend tax.<\/p>\n<p>Additionally, taxpayers may enter into tax stability contracts with the Colombian Tax Authority, in order to ensure these benefits for 20 years, once the Ministry of Commerce, Industry and Tourism qualifies the project as a Mega Investment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mega Investments and Stability Contracts<\/p>\n<p>Taxpayers that make Mega Investments in Colombia will have an income tax rate of 27%, and other tax benefits. To ensure this regime for a period of 20 years, taxpayers may enter into tax stability contracts with the Colombian Government<\/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-8069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TAX REGIME FOR MEGA INVESTMENTS AND STABILITY CONTRACTS - PHR Legal | Posse Herrera Ruiz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/phrlegal.com\/en\/novelties-en\/tax-regime-for-mega-investments-and-stability-contracts\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAX REGIME FOR MEGA INVESTMENTS AND STABILITY CONTRACTS - PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"og:description\" content=\"Mega Investments and Stability Contracts  Taxpayers that make Mega Investments in Colombia will have an income tax rate of 27%, and other tax benefits. 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