Registro Único de Beneficiarios Finales -RUB-
Published date | 21 January 2022 |
Law Firm | Lloreda Camacho & Co |
Author | Juan Fernando Díaz |
La Resolución 167 del 27 de diciembre de 2021 proferida por la DIAN (que entró en vigencia el pasado 15 de enero), reglamentó el Registro Único de Beneficiarios finales (“RUB”) creado por la Ley 2155 de 2021 (última reforma tributaria), a través del cual las personas jurídicas y estructuras sin personería jurídica o similares deben suministrar la información de sus beneficiarios finales, con el fin de contribuir en la lucha contra la corrupción, el lavado de activos, la financiación del terrorismo y la evasión fiscal.
Están obligados a suministrar información en el RUB:
- Las sociedades y entidades nacionales con o sin ánimo de lucro, incluyendo aquellas cuyas acciones se encuentren listadas en una o más bolsas de valores.
- Establecimientos permanentes.
- Estructuras sin personería jurídica o similares, en cualquiera de los siguientes casos:
- Las creadas o administradas en Colombia.
- Las que se rijan por las normas colombianas.
- Las que su fiduciario o posición equivalente sea una persona jurídica nacional o persona natural residente fiscal en Colombia.
- Personas jurídicas extranjeras y estructuras sin personería, cuyos activos ubicados en Colombia representen más del 50% del valor total de los activos poseídos, según sus estados financieros.
No están obligadas a suministrar información en el RUB:
- Entidades, establecimientos u organismos públicos, entidades descentralizadas (con excepción de las sociedades de economía mixta) y las sociedades nacionales en las que el 100% de su participación sea público.
- Embajadas, misiones diplomáticas, oficinas consulares, organizaciones u organismos internacionales acreditados por el Gobierno Nacional.
Respecto de cada beneficiario final debe suministrarse electrónicamente la siguiente información, a través de los formatos 2687 y 2688:
- Tipo de documento.
- Número de identificación y país de expedición
- NIT o equivalente funcional y país de expedición
- Nombres y apellidos.
- Fecha y país de nacimiento.
- País de nacionalidad.
- Ubicación.
- Criterios de determinación del beneficiario final.
- Porcentaje de participación en el capital de la persona jurídica.
- Porcentaje de...
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