AdminLas “iglesias” que sí deberían pagar impuestos
Kevin Castañeda Vargas – Profesional en Ciencia Política.
El primer concordato de contenido tributario especial suscrito entre el Estado colombiano y la Santa Sede se remonta a 1887, un año después de adoptada la constitución conservadora de 1886. Luego, en el gobierno de Misael Pastrana, a través de la ley 20 de 1974 se suscribió y aprobó un nuevo concordato con igual contenido. Por último, cuando se aprueba la constitución de 1991 y Colombia se declara un Estado laico, en lugar de suprimir las exenciones anteriormente establecidas y acordadas con la iglesia Católica, las extiende a todas las confesiones religiosas reconocidas por el Estado colombiano.
Bajo este contexto, en la actualidad existen más de 8.000 instituciones religiosas registradas ante el Ministerio del Interior, las cuales declaran a la DIAN un patrimonio bruto de 14,4 billones de pesos e ingresos brutos por un valor de 5,4 billones. Además de la cifra en mención, es importante resaltar que el mismo Ministerio del Interior reporta 1.077 solicitudes por año, 89 por mes y casi 3 solicitudes diarias para registrar nuevas iglesias. Aunque la libertad de culto es un derecho constitucional, la masiva proliferación de congregaciones religiosas es demasiado sospechosa.
O los procesos educativos en Colombia hacen énfasis en herramientas teóricas y metodológicas que permiten hacer una reiterativa reinterpretación de escrituras bíblicas, cosmogonías y valores, permitiendo crear constantemente nuevos credos, o las ventajas tributarias que ofrece el registro de una institución religiosa es atractivo para los negociantes, e incluso, para aquellos interesados en lavar dinero ilícito.
Las iglesias no son contribuyentes del impuesto de renta ordinario, no pagan el impuesto de equidad CREE y, según la ley 133 de 1994, sus lugares de culto poseen inmunidad locativa, debido a que los Concejos Municipales están facultados para exonerarlas de impuestos y contribuciones fiscales. No obstante, las instituciones religiosas sí realizan transacciones comerciales sujetas al pago del IVA, de hecho, en la DIAN se registran más de 1.850 iglesias desarrollando actividades gravadas que suman cerca de 1 billón de pesos netos anuales.
Las confesiones religiosas, según el decreto nacional 886 de 2006, están obligadas, como cualquier entidad sin ánimo de lucro, a realizar el impuesto de retención en la fuente (Entre 3.5% y 4%), aunque no los asume directamente la institución, sus agentes sí son responsables del tributo por concepto de “emolumentos eclesiásticos”, es decir, el pago directo o indirecto a personas naturales que realizan actividad ministerial o pastoral.
Bajo este panorama, la discusión no se remite a un asunto de fe, porque la libertad de culto es inalienable; tampoco refiere a negar de tajo la función social de instituciones religiosas, porque su acompañamiento espiritual puede tener efectos positivos sobre familias descompuestas y comunidades marginadas. La verdadera discusión versa sobre qué es y qué no es una iglesia, por ello la información que los cultos le suministran al Estado colombiano, información que permitirá diferenciar entre instituciones religiosas y negocios, es muy importante.
Entre 1994 y 2003, gracias a un decreto del Gobierno nacional, las instituciones religiosas no presentaron declaración de ingresos y patrimonio. Aunque actualmente se cuenta con esta información, no existen mecanismos que permitan hacer seguimiento riguroso a las fuentes financiación o la destinación de los recursos que manejan, convirtiendo a las iglesias en potenciales paraísos fiscales o lavaderos de plata con beneplácito legal. No es mi intención caer en generalidades y mucho menos atentar contra las creencias de otra persona, sin embargo, cuando un pastor o sacerdote aparece de la noche a la mañana con un Ferrari, definitivamente algo anda mal.
Las iglesias deberían reportar cada una de sus actividades financieras. El Ministerio del Interior debe diseñar mejores filtros a la hora de registrar instituciones religiosas y, basados en la información que se suministra, el Estado Colombiano debería estar capacitado para determinar qué es una sociedad con ánimo de lucro y qué es una iglesia de verdad. Las primeras, como cualquier empresa, deberán responder sí o sí por sus obligaciones tributarias.
Para terminar, sobra decir que la materialización de lo propuesto requiere voluntad legislativa. Sin embargo, es evidente que la estrecha relación que poseen algunas iglesias con el poder político dificulta la tarea. Aun así, la discusión siempre yace sobre la mesa y gana terreno cada vez más.
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Content looks pretty good…
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