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  1. Grant Thornton Colombia
  2. Boletín #68

Boletín #68

23 Nov 2020
  • Boletín #68

:¿Existe identidad entre el hecho generador de las estampillas Pro Hospitales Universitarios del Valle y el del ICA?

Al estudiar las estampillas Pro Hospitales Universitarios Públicos y Pro Universidad del Valle, la Sección Cuarta del Consejo de Estado afirmó que entre el hecho generador de las estampillas, objeto de retención en la fuente del caso concreto, y el del impuesto de industria y comercio (ICA) no existe identidad jurídica. Según su criterio, el ICA somete a imposición los ingresos derivados de la realización de actividades calificadas por el Decreto Ley 1333 de 1986 como industriales, comerciales y de servicios (artículos 195 y 196) y las estampillas bajo estudio establecen como hecho generador la presentación de cuentas de cobro y contratos con cargo al tesoro departamental (ordinal 2º del artículo 3º de la Ordenanza 001-EDE de 1990 y ordinal 1º del artículo 8º de la Ordenanza 169 de 2003). Por ello, concluyó que las retenciones por las estampillas debatidas no infringen la prohibición establecida en el ordinal 5º del artículo 71 del Código de Régimen Departamental (C. P. Julio Roberto Piza Rodríguez).

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