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Taxes - National budget


About the Tax Residence of the Wealth Tax in Colombia.
The obligation to pay the wealth tax is subject to the condition of tax residence. In effect, tax residence for natural people is...
William Beltrán Hernández
28 ene3 Min. de lectura
10 visualizaciones
0 comentarios


Notes on the Income and Wealth Tax of the Financing Law Proposal.
A financing law (also called tax reform 2.024) will be submitted for approval by Congress to cover the shortfall in the General Budget of...
William Beltrán Hernández
18 sept 20243 Min. de lectura
7 visualizaciones
0 comentarios


Some Aspects of the General Budget of Colombia for the year 2.025.
The General Budget of the Nation (PGN) for the year 2.025 presented by the government to Congress for discussion and subsequent approval...
William Beltrán Hernández
2 ago 20243 Min. de lectura
12 visualizaciones
0 comentarios


Tax Returns and Income. A DIAN Study for Colombia.
In some economic forums such as those of the World Bank, the CAF and the IDB, the issues of inequality and poverty in the countries of...
William Beltrán Hernández
12 abr 20243 Min. de lectura
4 visualizaciones
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About Public Expenditure and the Fiscal Rule in Colombia's Risk Ratings.
The fiscal rule contemplates, in accordance with the Financial Plan recently presented by official sources, that when there are periods...
William Beltrán Hernández
7 feb 20244 Min. de lectura
8 visualizaciones
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Bogotá Medellín Sincelejo and Riohacha. About the Fiscal Performance Index.
The capital cities of departments have different characteristics in terms of fiscal results and territorial financial management. Indeed,...
William Beltrán Hernández
30 nov 20233 Min. de lectura
9 visualizaciones
0 comentarios


Reflections on the National Budget of Colombia for 2.024.
The General Budget of the Nation for 502.6 billion (b) pesos for the year 2.024 is mainly composed of 94.5b for debt service and the rest...
William Beltrán Hernández
25 oct 20236 Min. de lectura
6 visualizaciones
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Considerations on the Subject of Retirement in Colombia.
In addition to Colpensiones and private retirement funds, there are other pensioners in Colombia that are 254.000 official teachers,...
William Beltrán Hernández
1 mar 20234 Min. de lectura
17 visualizaciones
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Some Reflections on Inflation and Monetary Transfers.
In the month of october, according to the official source of information, inflation rose 0.72% compared to september, mainly due to the...
William Beltrán Hernández
8 nov 20224 Min. de lectura
4 visualizaciones
0 comentarios


On Income and Wealth in the Tax Reform in Colombia.
The tax reform that the Congress of the Republic is currently studying and debating, according to its explanatory statement, is focused...
William Beltrán Hernández
16 ago 20225 Min. de lectura
7 visualizaciones
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