La Imposición sobre la Renta para las Cooperativas Financieras: Tendencias en Argentina, Colombia y España

The aim of this article is to clarify if the promotion of financial cooperatives, according with their social function, activities and characteristics, is consistent with the tax treatment for the taxation of income, which is granted in Argentina, Colombia and Spain. For this purpose, the theorists who propose the inventions in the tax laws are compiled, arguing reasons of social justice and equity, since they say that there are justifications of the policies and social networks so that the subjects are released from the tax. With the comparative analysis, we identify that there is a tendency to tax of such societies, what has led to the gradual reduction of the tax benefits that were previously granted to them. Received : 14 December 2018 Accepted : 30 September 2019 Published online : 19 December 2019