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Buenas nuevas para la educación superior

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Jueves, 10 Enero 2013 15:47

Buenas nuevas para la educación superior

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Colombia, 03/01/13 Universia. Recientemente se ha aprobado la Reforma Tributaria, y tres temas están estrechamente relacionados con las universidades públicas: el primero es la excepción de los gastos de representación, el segundo es el porcentaje del Cree por tres años y el último tema corresponde a los incentivos tributarios por donaciones o inversiones.

El presidente de la República Juan Manuel Santos sancionó, a través de la Ley 1607 del 26 de diciembre del 2012, la Reforma Tributaria aprobada en días pasados por el Congreso de la República, que entrará en vigencia a partir de enero del 2013.
 
Esta reforma tiene cinco grandes capítulos:impuesto a las personas naturales, impuesto a las sociedades, reforma del Impuesto al Valor Agregado (IVA), ganancias ocasionales y normas antievasión.

Para las universidades públicas los puntos de discusión estuvieron centrados en la posible eliminación de la figura de los gastos de representación de los docentes, y en la propuesta de destinar un punto adicional del nuevo impuesto Cree a la educación pública.

La iniciativa de aumentar de 8% a 9% el nuevo impuesto que grava las utilidades de las empresas Cree, y de asignar ese punto adicional a las instituciones de educación superior pública, fue de un grupo de parlamentarios antioqueños que llevó la propuesta al Senado. El punto adicional se aprobó, pero en el texto final ese punto porcentual se distribuirá así: 30 por ciento para salud, 30 por ciento para agricultura y el 40 por ciento para educación superior.

En relación con los gastos de representación, en el literal D del artículo 332 se incluye la excepción en la determinación de la renta gravable alternativa, que es aquella con la cual se calcula el nuevo Impuesto Mínimo Alternativo Nacional (Iman).

Otro punto que se relaciona directamente con la educación superior, es la modificación del inciso segundo del artículo 158-1 del Estatuto Tributario, donde aquellas personas naturales o jurídicas que realicen inversiones tendrán derecho a descontarlas de la renta en un 175%, sin exceder el 40% de la renta liquida, y antes de descontar la inversión.

Con este artículo, se revive la posibilidad de tener incentivos tributarios por donaciones o inversiones, que se hagan para financiar matrícula, sostenimiento, o libros de estudiantes de estratos 1,2 y 3.

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