In concept 006263 of the DIAN, it is clarified that non-profit entities such as associations, foundations and corporations may belong to the Special Tax Regime (RTE), as long as they meet the requirements established in Art. 19 of the E.T. It is also specified that the aforementioned entities that are constituted as of January 1, 2017, will be taxpayers of the income tax until the qualification in the RTE is approved by administrative act, which will allow them to access the tax discount for donations contemplated in article 257 of the E.T.

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