When you talk about a tax reform in the countrythe deficiencies of the tax system in which companies have an important burden and the base of taxpayers is small always remains in the debate.
The average of OECD countries, 57% of the collection of direct taxes it comes from natural persons and in Colombia it is only 19%. This means that 81% is assumed by companies.
Regarding rent, only 3.98 million of the workers of the total of 20 million in the country declared this tax last year, that is, 19.9 percent. And to a smaller number, around 900,000 people according to the latest known figures from Dian, he gave them the balance to pay.
Accordingly, experts have suggested increasing the taxpayer base in the country. “The exempt range in Colombia is high, given the income levels in the country”, pointed out Luis Fernando Mejía, director of Fedesarrollo.
However, the new director of the Dian, Luis Carlos Reyes, said that no Colombian who earn less than 10 million pesos You are going to pay more in taxes than you do today, neither for income tax nor for VAT.
This would mean that if the taxpayer base were not expanded, they would continue to pay as people with incomes of over 50.8 million a year do today, that is, which is equivalent to a salary of about 3.63 million pesos per month plus legal benefits (the example applies for this 2022). And those who have more, that is, those who earn more than 10 monthly minimum wages, would have to pay more.
How many people earn more than 10 million?
According to the Pension and Parafiscal Management Unit (Ugpp), as of April there are 188,651 dependent and independent workers who contributed to the Social Protection System por above those 10 minimum wages and they are the ones that could contribute the most, that is, 0.94 percent of the total number of employed persons.
The entity reports that there are around 12.7 million contributors to health, pension and labor risks. Of this total, 4.5 million earn between 1 and 2 salaries, 2.1 million receive between 1 and 2 minimum salaries, 1.5 million receive less than one minimum salary and around 778,000 contribute for more than 5 minimum wages.
Who are the upper class?
The Dane classifies households according to an international standard of per capita income. It is worth clarifying that per capita income is not the same as salary, but the total income received by each household, proportionally divided by its number of members.
That is, in a typical 4-person household where there is a mother, a father and two children, what comes to each of them per head.
For Colombia, the poor are currently defined as those with a per capita income below the monetary poverty line, which for 2020 was set at 331,688 pesos; the vulnerable are those people within households with per capita income between the poverty line and 653,781 pesos per month.
Likewise, the middle class is made up of those who have a per capita income between 653,781 and 3.52 million pesos per month, while the upper class It is made up of people whose per capita income exceeds 3.52 million pesos per month.
Thus, a household made up of four people, in which two of them receive 2 million pesos a month (4 million pesos in total) and two others receive nothing, would have a per capita income of 1 million pesos.
With information from EL TIEMPO*