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THE FIRM
Correa Merino Agudelo is a Colombian firm focused on providing comprehensive, specialized legal services for its clients, provided by experts of the highest level, with a regional focus. We provide timely, effective solutions to all legal needs. We are a quick, close-knit team focused on excellence. For this reason, our commitment is to hire the market’s most outstanding professionals, ensuring continuous education and a unique career plan in the region.
We have built trusting relationships with national and international clients throughout the years, based on knowledge of their culture and their ways of doing business.
Intellectual Property on AI Creations
Artificial Intelligence (AI) has been around in the world for many years, initially as science fiction from a distant future and, currently, alongside us in everyday tasks. However, it had never been the trend it is now.
Stamp duty on the alienation of real property
Article 77 of Act 2277 of 2022 (hereinafter the “Tax Reform”), in practice, revived the obligation to pay the stamp duty for documents that have been formalized as public deed, specifically in cases of alienation, under any title, of real estate whose value is equal to or greater than twenty thousand (20,000) UVT (Taxable Value Unit).
Tax reform and the benefits for hotel services
Over the years, the national government has established tax benefits for the purpose of encouraging or promoting tourism activities, recognizing their potential to contribute to the growth of the Colombian economy. For some time, the provision of hotel services has benefitted from different tax incentives that initially consisted of exemptions from income tax and complementary taxes. Currently, this benefit translates into a special income tax rate if the requirements set forth in the tax regulations are met.
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