Equidad de género y tributación en la Jurisprudencia Constitucional Colombiana

Abstract

This study analyzes the evolution of the principle of gender equity in Colombian taxation through an examination of the Constitutional Court’s jurisprudence, together with relevant national and international legal doctrine. The research problem arises from the recognition that the tax system, although essential for financing public expenditure, is not entirely neutral and may reproduce structural inequalities that disproportionately affect women, due to factors such as lower income levels, labor informality, and the unequal distribution of unpaid care work. The research adopts a hermeneutic analysis of Constitutional Court rulings C-748 of 2009, C-117 of 2018, and C-054 of 2024, based on the constitutional principles of substantive equality, tax equity, progressivity, and contributive capacity. Its purpose is to identify the interpretative criteria developed by the Court when reviewing tax regulations with potentially differentiated gender impacts. Using a qualitative and documentary methodology, the study identifies advances and limitations in constitutional jurisprudence regarding the incorporation of a gender perspective in fiscal matters. Accordingly, the scope of the research is strictly analytical and descriptive, without proposing normative reforms or public policy recommendations.