{"id":75626,"date":"2026-09-15T10:32:59","date_gmt":"2026-09-15T15:32:59","guid":{"rendered":"https:\/\/colombiainteligente.org\/?p=75626"},"modified":"2026-09-15T10:35:32","modified_gmt":"2026-09-15T15:35:32","slug":"tax-challenges-arising-from-the-digitalisation-of-the-economy-globe-information-return-pillar-two","status":"publish","type":"post","link":"https:\/\/colombiainteligente.org\/es_co\/tendencias\/tax-challenges-arising-from-the-digitalisation-of-the-economy-globe-information-return-pillar-two\/","title":{"rendered":"Tax Challenges Arising from the Digitalisation of the Economy \u2013 GloBE Information Return (Pillar Two)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"75626\" class=\"elementor elementor-75626\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-87c6aa2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"87c6aa2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-558bb819\" data-id=\"558bb819\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3067325c elementor-widget elementor-widget-text-editor\" data-id=\"3067325c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span lang=\"es-MX\">El documento de la<\/span><span lang=\"en-US\">\u00a0OCDE, elaborado en el\u00a0marco del Proyecto\u00a0BEPS (Erosi\u00f3n de la\u00a0Base Imponible y\u00a0Traslado de\u00a0Beneficios) de la\u00a0OCDE y el G20,\u00a0desarrolla el GloBE\u00a0Information Return\u00a0(GIR), instrumento\u00a0central para la\u00a0administraci\u00f3n e\u00a0implementaci\u00f3n\u00a0pr\u00e1ctica del Impuesto\u00a0M\u00ednimo Global bajo el\u00a0Pilar Dos. Esta\u00a0iniciativa busca\u00a0garantizar que los\u00a0grandes grupos\u00a0empresariales\u00a0multinacionales, con\u00a0ingresos consolidados\u00a0superiores a 750\u00a0millones de euros,\u00a0paguen una tasa\u00a0efectiva m\u00ednima de\u00a0impuestos en cada\u00a0jurisdicci\u00f3n donde\u00a0operan, mediante dos\u00a0reglas dom\u00e9sticas\u00a0interconectadas: la\u00a0Regla de Inclusi\u00f3n de\u00a0Ingresos, que impone\u00a0un impuesto\u00a0complementario a la\u00a0entidad matriz sobre\u00a0los ingresos de baja\u00a0tributaci\u00f3n de una\u00a0entidad constitutiva,\u00a0y la Regla de Pagos\u00a0Insuficientemente\u00a0Gravados, que niega\u00a0deducciones o exige\u00a0ajustes equivalentes\u00a0cuando dichos\u00a0ingresos de baja\u00a0tributaci\u00f3n no quedan\u00a0sujetos a la primera\u00a0regla. <\/span><\/p><p lang=\"en-US\">\u00a0<\/p><p><span lang=\"es-MX\">El GIR<\/span><span lang=\"en-US\">\u00a0establece qu\u00e9\u00a0informaci\u00f3n deben\u00a0reportar las\u00a0multinacionales para\u00a0que las\u00a0administraciones\u00a0tributarias puedan\u00a0evaluar de forma\u00a0estandarizada el\u00a0riesgo fiscal y\u00a0verificar la correcta\u00a0liquidaci\u00f3n del\u00a0impuesto\u00a0complementario de\u00a0cada entidad. El\u00a0documento,\u00a0desarrollado tras un\u00a0proceso de consulta\u00a0p\u00fablica, incorpora\u00a0requisitos\u00a0simplificados de\u00a0reporte transitorio\u00a0que permiten a los\u00a0grupos declarar sus\u00a0c\u00e1lculos GloBE de\u00a0forma agregada a\u00a0nivel jurisdiccional\u00a0en las primeras fases\u00a0de implementaci\u00f3n,\u00a0reduciendo la carga\u00a0administrativa\u00a0inicial. Un elemento\u00a0central del dise\u00f1o es\u00a0el mecanismo de\u00a0presentaci\u00f3n e\u00a0intercambio\u00a0coordinado: en lugar\u00a0de que cada filial\u00a0reporte por separado\u00a0en cada pa\u00eds donde\u00a0opera, el grupo\u00a0multinacional puede\u00a0presentar una \u00fanica\u00a0declaraci\u00f3n\u00a0centralizada, cuya\u00a0informaci\u00f3n m\u00e1s\u00a0detallada se pone a\u00a0disposici\u00f3n de las\u00a0jurisdicciones\u00a0implementadoras donde\u00a0pueda surgir\u00a0efectivamente una\u00a0obligaci\u00f3n de\u00a0impuesto\u00a0complementario,\u00a0evitando as\u00ed\u00a0requerimientos\u00a0m\u00faltiples y\u00a0descoordinados de\u00a0informaci\u00f3n.<\/span><\/p><p lang=\"en-US\">\u00a0<\/p><p><span lang=\"es-MX\">El documento se enmarca<\/span><span lang=\"en-US\">\u00a0en un cronograma de\u00a0implementaci\u00f3n ya en\u00a0marcha a nivel\u00a0global: las primeras\u00a0declaraciones GIR y\u00a0notificaciones se\u00a0esperan hacia\u00a0mediados de 2026 en\u00a0las jurisdicciones\u00a0que han adoptado las\u00a0reglas GloBE, lo que\u00a0ha generado un\u00a0conjunto creciente de\u00a0obligaciones de\u00a0reporte adicionales\u00a0espec\u00edficas por pa\u00eds\u00a0que complementan la\u00a0presentaci\u00f3n del\u00a0GIR. <\/span><\/p><p lang=\"en-US\">\u00a0<\/p><p><span lang=\"es-MX\">Si bien<\/span><span lang=\"en-US\">\u00a0este documento no\u00a0aborda contenido\u00a0t\u00e9cnico del sector\u00a0el\u00e9ctrico ni de redes\u00a0inteligentes, su\u00a0relevancia para la\u00a0alianza estrat\u00e9gica\u00a0colombiana radica en\u00a0que las reglas del\u00a0impuesto m\u00ednimo\u00a0global aplican\u00a0directamente a los\u00a0grandes operadores de\u00a0red, generadoras,\u00a0utilities y\u00a0proveedores\u00a0tecnol\u00f3gicos\u00a0multinacionales que\u00a0participan en la\u00a0modernizaci\u00f3n y\u00a0digitalizaci\u00f3n de la\u00a0infraestructura\u00a0el\u00e9ctrica del pa\u00eds,\u00a0en la medida en que\u00a0superen el umbral de\u00a0ingresos consolidados\u00a0establecido.\u00a0Comprender este marco\u00a0fiscal internacional\u00a0resulta \u00fatil para\u00a0anticipar c\u00f3mo la\u00a0carga tributaria\u00a0efectiva de estos\u00a0actores puede incidir\u00a0en decisiones de\u00a0inversi\u00f3n,\u00a0estructuraci\u00f3n\u00a0corporativa y\u00a0localizaci\u00f3n de\u00a0proyectos de redes\u00a0inteligentes en\u00a0Colombia y la regi\u00f3n.<\/span><\/p><p align=\"justify\"><span style=\"color: #800000;\"><b>Para leer m\u00e1s ingrese a:<\/b><\/span><\/p><p>https:\/\/www.oecd.org\/en\/publications\/tax-challenges-arising-from-the-digitalisation-of-the-economy-globe-information-return-september-2026_0f9da895-en.html<\/p><p>https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/publications\/reports\/2026\/09\/tax-challenges-arising-from-the-digitalisation-of-the-economy-globe-information-return-september-2026_16d0f09e\/0f9da895-en.pdf<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t<div style=\"text-align:center\" class=\"yasr-auto-insert-visitor\"><\/div>","protected":false},"excerpt":{"rendered":"<p>El documento de la OCDE presenta la versi\u00f3n actualizada del GloBE Information Return (GIR), el formulario estandarizado de informaci\u00f3n que las empresas multinacionales deben presentar a las administraciones tributarias para dar cumplimiento a las reglas del Impuesto M\u00ednimo Global (Pilar Dos) del proyecto BEPS de la OCDE\/G20. El GIR contiene la informaci\u00f3n que una administraci\u00f3n tributaria necesita para realizar una evaluaci\u00f3n de riesgo adecuada y verificar la correcta liquidaci\u00f3n del impuesto complementario (Top-up Tax) de cada entidad constitutiva de un grupo multinacional sujeto a las reglas GloBE, aplicables a grupos con ingresos consolidados superiores a 750 millones de euros. El formulario incorpora requisitos simplificados de reporte transitorio que permiten a las multinacionales declarar sus c\u00e1lculos GloBE a nivel jurisdiccional, y est\u00e1 sujeto a mecanismos coordinados de presentaci\u00f3n e intercambio de informaci\u00f3n entre jurisdicciones implementadoras, de modo que un grupo pueda presentar una \u00fanica declaraci\u00f3n cuya informaci\u00f3n detallada se comparta con las jurisdicciones donde pueda surgir una obligaci\u00f3n tributaria. Aunque el documento no aborda el sector el\u00e9ctrico ni las redes inteligentes, resulta relevante como referencia de contexto sobre el marco fiscal internacional aplicable a operadores de energ\u00eda, utilities y proveedores tecnol\u00f3gicos multinacionales que participan en la digitalizaci\u00f3n del sector el\u00e9ctrico colombiano y que est\u00e1n sujetos a las reglas del impuesto m\u00ednimo global. <\/p>","protected":false},"author":23,"featured_media":75627,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[55,53],"tags":[],"class_list":["post-75626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-digitalizacion","category-tendencias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Challenges Arising from the Digitalisation of the Economy \u2013 GloBE Information Return (Pillar Two) - Colombia Inteligente<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/colombiainteligente.org\/es_co\/tendencias\/tax-challenges-arising-from-the-digitalisation-of-the-economy-globe-information-return-pillar-two\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Challenges Arising from the Digitalisation of the Economy \u2013 GloBE Information Return (Pillar Two) - Colombia Inteligente\" \/>\n<meta property=\"og:description\" content=\"El documento de la OCDE presenta la versi\u00f3n actualizada del GloBE Information Return (GIR), el formulario estandarizado de informaci\u00f3n que las empresas multinacionales deben presentar a las administraciones tributarias para dar cumplimiento a las reglas del Impuesto M\u00ednimo Global (Pilar Dos) del proyecto BEPS de la OCDE\/G20. El GIR contiene la informaci\u00f3n que una administraci\u00f3n tributaria necesita para realizar una evaluaci\u00f3n de riesgo adecuada y verificar la correcta liquidaci\u00f3n del impuesto complementario (Top-up Tax) de cada entidad constitutiva de un grupo multinacional sujeto a las reglas GloBE, aplicables a grupos con ingresos consolidados superiores a 750 millones de euros. El formulario incorpora requisitos simplificados de reporte transitorio que permiten a las multinacionales declarar sus c\u00e1lculos GloBE a nivel jurisdiccional, y est\u00e1 sujeto a mecanismos coordinados de presentaci\u00f3n e intercambio de informaci\u00f3n entre jurisdicciones implementadoras, de modo que un grupo pueda presentar una \u00fanica declaraci\u00f3n cuya informaci\u00f3n detallada se comparta con las jurisdicciones donde pueda surgir una obligaci\u00f3n tributaria. 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