{"id":410,"date":"2023-07-12T22:55:29","date_gmt":"2023-07-13T03:55:29","guid":{"rendered":"https:\/\/fraternidadmedellin.org\/?page_id=410"},"modified":"2026-06-17T14:53:16","modified_gmt":"2026-06-17T19:53:16","slug":"regimen-tributario-especial","status":"publish","type":"page","link":"https:\/\/fraternidadmedellin.org\/en\/fundacion\/regimen-tributario-especial\/","title":{"rendered":"Special Tax Regim"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Special Tax Regim<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tReturn<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

1. The Entity\u2019s Name, Identification, and Registered Address<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tThe Entity\u2019s Name, Identification, and Registered Address<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

2. Description of the Charitable Activity<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

To contribute directly, or through the promotion and support of other non-profit entities, to organizations that carry out direct actions within the national territory in any of the charitable activities defined by law.\n\nThrough its activities, the Foundation will assist the most disadvantaged sectors of society in addressing their most pressing needs in areas including: early childhood education, formal education, higher education, education for work and human development, health, culture, science, technology and innovation; social development activities such as the protection, assistance, and promotion of population rights; the development, promotion, and improvement of the quality and coverage of public services and residential public utilities; activities aimed at promoting and advancing transparency, social oversight, anti-corruption efforts, peacebuilding, public policy development, and citizen participation; recreational activities for low-income families; the development and maintenance of recreational centers accessible to the general community; environmental protection; the prevention of the use and consumption of psychoactive substances and the care of individuals affected by substance use; the promotion and support of sports; business development and entrepreneurship; the promotion and improvement of the administration of justice; and microcredit activities.\n\nAll of its actions shall be guided by and dedicated to the pursuit of the public interest.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

3.<\/b><\/span>Fiscal Year 2025 Net Tax Benefit Allocation\n\nFor fiscal year 2025, Fundaci\u00f3n Fraternidad Medell\u00edn recorded an accounting deficit of COP 7,257,427,000 (before income tax and complementary taxes). However, the net tax benefit or fiscal surplus for the same taxable year was determined in accordance with Article 1.2.1.5.1.24 of Decree 1625 of 2016 (the Unified Tax Decree), resulting in a net fiscal surplus of COP 2,864,079,505.\u00a0<\/span>\u00a0<\/span><\/p>

Accordingly, the Central Council of Fundaci\u00f3n Fraternidad Medell\u00edn approved the allocation of the total net fiscal benefit amounting to COP 2,864,079,505 to the Higher Education Access Program, \u201c60 for the 60\u201d, implemented by the Foundation. This is a robust higher education access initiative that serves young people from the 23 municipalities supported by Fraternidad in the Eastern Antioquia, Southwestern Antioquia, and Urab\u00e1 regions, as well as the organizations it supports in Medell\u00edn and the Metropolitan Area. The program comprises three (3) strategic components designed to expand opportunities for young people to pursue vocational training or higher education in accordance with their interests, aspirations, and talents. The allocated funds will be invested during 2026.<\/span>\u00a0<\/span><\/p>

As a result of this investment, a total of COP 2,864,079,505 from the net tax benefit or fiscal surplus corresponding to taxable year 2025 shall qualify as exempt from income tax.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

4. During taxable year 2025, no permanent allocations were made. Likewise, there are no permanent allocations currently in progress.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

5.<\/b>\u00a0Names and Identification of Individuals Holding Managerial, Executive, or Oversight Positions<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tCertificate of Executive and Governing Officers<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

6.<\/b> Total amount of salary payments to members of the governing bodies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tCertificate of Executive and Governing Officers<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

7.<\/b>\u00a0Names and identification of the founders.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tNames and identification of the founders<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

8. <\/b>Monto<\/span>\u00a0of net worth as of December 31\u00a0<\/span>de 202<\/span>5<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tAmount of Net Assets \u2013 2025<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

9.<\/b> Amount of donations received 202<\/span>5<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tAmount of Donations Received in 2025<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

10.<\/b> <\/span>2025 Management Report<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t2025 Management Report<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

11.<\/b> Financial Statements 202<\/span>5<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t2025 Financial Statements<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

12.<\/b>\u00a0Certificate of the Legal Representative and Statutory Auditor<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tRL and RF Certificate<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

13.<\/b> Income Tax Return 202<\/span>5<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tIncome Tax Return<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t14.<\/b>\u00a0Economic Report\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tEconomic Report<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t15.<\/b>\u00a0Certification of the Legal Representative\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tCertification of the Legal Representative<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t16.<\/b>\u00a0Certificate of existence and legal representation.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tCertificate of existence and legal representation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

R\u00e9gimen Tributario Especial Atr\u00e1s 1. La denominaci\u00f3n, la identificaci\u00f3n y el domicilio de la entidad La Denominaci\u00f3n, la Identificaci\u00f3n y el Domicilio de la Entidad 2. Descripci\u00f3n de la actividad meritoria. Contribuir en forma directa o mediante la promoci\u00f3n y apoyo a otras entidades sin \u00e1nimo de lucro que ejecuten acciones directas en el territorio […]<\/p>\n","protected":false},"author":1,"featured_media":4177,"parent":12,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"tipo-de-contenido":[22],"class_list":["post-410","page","type-page","status-publish","has-post-thumbnail","hentry","tipo-de-contenido-paginas"],"_links":{"self":[{"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/pages\/410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/comments?post=410"}],"version-history":[{"count":392,"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/pages\/410\/revisions"}],"predecessor-version":[{"id":10418,"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/pages\/410\/revisions\/10418"}],"up":[{"embeddable":true,"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/pages\/12"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/media\/4177"}],"wp:attachment":[{"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/media?parent=410"}],"wp:term":[{"taxonomy":"tipo-de-contenido","embeddable":true,"href":"https:\/\/fraternidadmedellin.org\/en\/wp-json\/wp\/v2\/tipo-de-contenido?post=410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}