Análisis del principio de igualdad en las correcciones a las declaraciones del impuesto sobre la renta: estudio comparado de los artículos 588 y 589 del Estatuto tributario colombiano

Abstract

This research carries out a legal and doctrinal analysis of the principle of equality applied to the mechanisms for correcting income tax returns in Colombia, based on a comparative study of Articles 588 and 589 of the Tax Code. The work examines the regulatory differences in the deadlines and conditions established for taxpayers to correct their returns, as well as the legal implications that these differences generate in terms of tax equity, legal certainty, and proportionality. The methodology used corresponds to a documentary analysis, supported by the review and systematization of normative sources, relevant jurisprudence of the Constitutional Court, the Council of State, tax doctrine, and previous academic studies. The study concludes that the asymmetry in the deadlines and requirements between Articles 588 and 589 can generate tensions with the principle of equality enshrined in Article 13 of the Colombian Political Constitution, especially when there is no objective and reasonable justification for such differences. This paper contributes to the academic and legal discussion on the regulatory harmonization of tax return correction procedures, proposing a comprehensive approach that reconciles the needs of the tax administration with the rights and guarantees of taxpayers.