Freedom of religion and taxation of religious entities in Colombia

Abstract

Freedom of religion is a fundamental right that implies the possibility to freely adhere to and practice a religion, and not to be discriminated against on religious grounds. However, this right also raises several questions from a legal perspective, especially regarding the tax treatment of churches and religious communities. In several countries, including Colombia, there are constitutional and legal norms that recognize and protect freedom of religion and worship. These regulations establish the principles and guarantees that must be respected to guarantee the implementation of this fundamental right.

From a tax perspective, religious organizations may be subject to different tax regimes, which may include special exemptions and bonuses. These regimes aim to recognize the social, educational, cultural and charitable contributions made by religious organizations, as well as protect their autonomy and heritage.

However, there is also debate and controversy over whether religious organizations should pay taxes and comply with tax obligations in a manner comparable to other nonprofit organizations or businesses. Some people argue that religious organizations should enjoy tax exemptions and benefits due to their religious nature and the social benefits they provide. Others argue that these organizations should be subject to the same tax obligations as other entities; For this reason, it is important to examine and evaluate the various existing approaches and models, as well as the constitutional principles and values ​​that govern this relationship to guarantee respect and protection of the basic rights of people who profess a faith or belief, while promoting equality and public interest.