El impuesto sobre la renta en las pequeñas empresas del sector servicios bajo el régimen ordinario en Colombia: un análisis desde el principio de capacidad contributiva

Abstract

This research analyzes the income tax applied to small service sector companies in Colombia under the ordinary regime, in order to determine whether such taxation complies with the constitutional principle of contributive capacity. The study adopts a qualitative and analytical approach, based on the review of tax regulations, constitutional jurisprudence, and specialized doctrine. The findings reveal that, although the general 35% rate seeks to ensure fiscal equity, in practice small companies face a disproportionate tax burden in relation to their real economic capacity, aggravated by extensive formal obligations and limited access to tax benefits. This situation creates tensions between business sustainability and tax compliance, highlighting the need to review the structure of the ordinary regime to ensure greater equity and fiscal justice.