Presencia Económica Significativa en Colombia: implicaciones para la equidad tributaria y el concepto de Establecimiento Permanente

Abstract

The digital economy has challenged traditional principles of international taxation, particularly those based on physical presence and the classical concept of permanent establishment. In response to these challenges, Colombia introduced the significant Economic Presence (PES), regime through Law 2277 of 2022, aiming to tax non-resident companies that generate substantial income in the Colombian market without physical presence. This research analyzes the legal and tax implications of the PES regimen in Colombia, its relationship with the permanent establishment concept, and its interaction with double taxation agreements. The study adopts a doctrinal and comparative legal approach, based on the analysis of national and international regulations, jurisprudence, specialized doctrine, and partial empirical assessment of the initial tax revenue generated by the PES regime. The research proposes a hybrid model for digital taxation that integrates the PES and permanent establishment concepts, supported by withholding mechanisms and administrative modernization, in order to enhance tax equity and fiscal sustainability in the digital economy.