Unificación a nivel nacional de códigos de actividad económica a partir de los códigos CIIU para el Impuesto de Industria y Comercio

Abstract

The heterogeneity in the application of economic activity codes for the Industry and Commerce Tax (ICA) by Colombian municipalities generates legal uncertainty, increases tax compliance costs, and hinders state interoperability. In response to this problem, the purpose of this research is to provide a foundation for the national unification of these codes based on the ISIC classification, in order to optimize territorial tax collection and mitigate the formal burden on taxpayers. To achieve this, a documentary legal research with a descriptive, analytical, and propositive scope was developed, employing comparative analysis matrices on the tax statutes of ten representative municipalities alongside rigorous jurisprudential scrutiny. As a result, the empirical analysis revealed marked formal divergences at the local level, such as the creation of isolated subclassifications and tariff groupings. In light of this, the study legally demonstrated that standardizing the formal obligation is strictly compatible with the Political Constitution, as it does not violate the substantive obligation nor the tariff-setting power of the territorial entities. Thus, the theoretical foundation achieved consolidates the unification of the codes as a viable public governance tool for the design of future regulations. In conclusion, this technical harmonization not only optimizes auditing processes but also materializes the principle of tax efficiency, conclusively demonstrating that national unity can harmoniously coexist with territorial fiscal autonomy. Keywords: industry and commerce Tax, ISIC, fiscal autonomy, tax harmonization, administrative efficiency