Impacto fiscal del reconocimiento de costos y gastos a través de centros de costos en Centros Comerciales bajo el régimen de propiedad horizontal.

Abstract

This article evaluates the fiscal impact of recognizing costs and expenses through cost centers in shopping malls established under the horizontal property regime in Colombia. The study analyzed the tax implications in three shopping malls, which apply two different methods for recognizing costs and expenses: two use general accounting, and one uses classification through cost centers.

The results show that the use of the cost center recognition method optimizes the deduction of costs and expenses, resulting in lower tax liabilities, both for income and complementary taxes, as well as for value-added tax (VAT). This represents a significant advantage in the tax management of shopping malls.