Colombia: Although the Cree (income tax for equity) was repealed, the Law 1819 granted again the exemption in the payment of parafiscal

The Law 1819 of 2016 expressly repealed the articles 20, 21, 22, 22-1, 22-1, 22-3, 22-4, 22-5, 23, 24, 25, 26, 26-1, 27 , 28, 29, 33 and 37 of the law 1607 of 2012, which regulated the income tax for equity (Cree).

However, in the article 65, it exempts again the payment of parafiscal contributions in favor of the Sena (National Learning Service), the ICBF (Colombian Institute of Family Welfare) and the contributions to the health regime for companies, legal entities and similar taxpayers who file income for the workers that accrue , individually considered, less than ten legal monthly minimum wages in force.

Likewise, natural persons are exempt from the obligation with regard to employees who earn less than ten legal monthly minimum wages in force. The foregoing does not apply to employers with less than two workers, who will be required to make the aforementioned contributions.

Therefore, the Dian said, there is no place to talk about interpretation of the Cree, considering that it was repealed. However, the exoneration in the payment of parafiscal contributions in the mentioned terms is valid.