Nuevo cálculo del Iman e Imas a partir de 2016

Publication |  Agosto 26, 2015

La Corte Constitucional mediante sentencia C-492 de agosto de 2015 acaba de supeditar la constitucionalidad del Impuesto Mínimo Alternativo Nacional (Iman) e Impuesto Mínimo Alternativo Simple (Imas) para empleados, a que la base sobre la cual se calculan (Renta Gravable Alternativa) quede parcialmente exenta o pueda ser disminuida en el equivalente a un 25% de los pagos anuales correspondientes, recibidos por quien sea considerado como empleado para efectos tributarios.

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