Mirada holística de la sociedad patrimonial de hecho y conyugal de la población LGTBI con respecto al reconocimiento de un tratamiento tributario especial en Colombia, a partir del referente alemán

Abstract

This work has been done with the objective of analyzing the impact derived from the implementation of a special tax treatment for the de facto society and the conjugal LGTBI population in Colombia similar to the one existing in Germany. The research hypothesis has been developed from of the qualitative and quantitative methods of investigation with statistics of inference, that guide The appropriate strategies for the taxation of this population are similar to the one existing in Germany. As a result of the investigation, it is obtained that in Colombia there is no special tax treatment for the de facto and conjugal patrimonial societies of the LGTBI population, since each spouse is taxed individually, contrary to what happens in Germany where law to civil unions between persons of the same sex provides a special tax treatment unique in the world. It is idealized that in the future a tax model similar to that used in Germany will be implemented, taking advantage of the boom and acceptance of the international financial reporting standards IFRS and the constant growth of this new sexual tendency, where the state can benefit from taxes, in addition to new special taxes with different calculations, different kinds of importation, where they depend on the use of origin and that jointly benefits the taxpayer and the state in a fair and equitable way.