Contaduría Pública · 2026

Tratamiento contable y tributario de los excedentes en entidades sin ánimo de lucro en Colombia: Análisis del Régimen Tributario Especial

Resumen

This article examines the accounting and tax treatment of “profits” (net benefit or surplus) in Colombian non-profit entities (ESAL) under the Special Tax Regime (RTE). A qualitative, document-based design was used, reviewing statutory and administrative sources as well as academic literature on non-profit financial reporting and fund accounting.

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