Impuesto alumbrado público en Puerto López

Abstract

The public lighting tax was born with Law 97 of 1913 in which the Municipal Council of Bogotá is authorized to create the tax on the public lighting service, organize its collection, among others. The other municipalities obtain this power or autonomy with Law 84 of 1915. Therefore, the municipalities and districts can adopt it through the municipal councils. The public lighting tax (IAP) in Colombia is a municipal or district tax that is due to the electric energy service, which is why it is intended to finance the provision, improvement, modernization and expansion of the urban lighting service. The regulations that regulate the Public Lighting Tax (IAP) in Colombia cover both national and territorial provisions. Within which is Law 1819 of 2026 and the unification sentence 2019-CE-SUJ-4-00 includes Law 97 of 1913, Law 84 of 1915, Law 1753 of 2015 - article 191, Law 1819 of 2016 article 353 regulates the essential elements of the tax, and the territorial regulations, emanating from the Municipal and District Councils, detail the specific aspects of its application in each jurisdiction. The unification ruling of the state council 00826 DE 2019 This regulatory structure guarantees a solid legal basis for the collection and administration of the IAP, while granting flexibility to territorial entities to adapt regulations to local needs. In this way, efficient management of resources allocated to public lighting is promoted, contributing to the well-being and safety of citizens throughout the country.