Prescripción de la Acción de Cobro del Impuesto Predial en Colombia: Incertidumbre Normativa y Resistencia Administrativa a la Jurisprudencia

Abstract

This research analyzes the statute of limitations for the collection action of property tax in Colombia, with an emphasis on regulatory uncertainty and administrative resistance to the jurisprudential precedent of the Council of State. The study is divided into three chapters and starts from the recognition of the Tax Statute as the statutory norm that regulates the term for exercising the collection action. The general objective consists of analyzing how regulatory ambiguity and the lack of jurisprudential consideration, when analyzing the prescription of the property tax, affects the taxpayer; identifying administrative resistance to the jurisprudential precedent and proposing, through documentary review, legal criteria that favor uniform application by territorial entities. To achieve this, an analytical and synthetic research with a normative and jurisprudential approach was developed, based on the study of the Political Constitution, the Tax Statute, Law 1437 of 2011, specialized doctrine, and the jurisprudence of the Council of State. The results showed that the problem is not due to the absence of legal regulation, but rather to the existing interpretive differences within territorial tax administrations regarding the beginning of the limitation period and the application of judicial precedent. Likewise, it was identified that the lack of uniform criteria generates legal insecurity, increases litigation, and can affect both the efficiency of tax collection and the rights of taxpayers