Análisis del impacto de la prueba indiciaria en los procedimientos de fiscalización adelantados por la dian, respecto al impuesto de renta y complementarios

Abstract

This study analyzes the legal and evidentiary impact of circumstantial evidence in the audit procedures carried out by the Colombian tax administration, specifically in relation to income tax and supplementary taxes.The central issue addressed lies in the tension between administrative efficiency in detecting simulated or undeclared taxable events and the taxpayer's procedural guarantees, in particular due process and the principle of legality.The main objective of this study is to analyze the legal and evidentiary impact of circumstantial evidence in the audit procedures carried out by the Colombian tax The central issue addressed liesin the tension between administrative efficiency in detectingsimulated or undeclared taxable events and the taxpayer's procedural guarantees, in particular due process and the principle of legalityof evidence. The overall objective was to examine the normative, jurisprudential, and doctrinal criteria that define the legitimate, valid, and limiteduse of circumstantial inference in the Colombian tax context, with an emphasis onthe decisions issued by the Fourth Section of the Council of State. Methodologically, a qualitative descriptive and analytical approach was appliedthrough a systematic review of legal sources, specialized doctrineand representative judgments between 2011 and 2024. The main findings show that, although circumstantial evidence strengthens the effectiveness of taxation and allows economic realities to be reconstructed in the absence of direct evidence, its legal validity requires compliance with strict standards of motivation, contradiction, and logical reasonableness