Disposiciones de la Ley 2010 del 2019 acerca del impuesto sobre la renta en Colombia bajo la perspectiva jurisprudencial de la Corte Constitucional (2020-2024)

Abstract

This research analyzes the provisions introduced by Law 2010 of 2019 regarding income tax in Colombia, a regulation enacted as a legislative response to the declaration of unconstitutionality of Law 1943 of 2018. This context has intensified the normative instability of the Colombian tax system and has raised concerns regarding legal certainty and the legitimate expectations of taxpayers. The main objective of the study is to examine the changes, modifications, and additions introduced by Law 2010 of 2019 to the income tax applicable to both natural and legal persons, as well as the most relevant constitutional interpretations issued by the Colombian Constitutional Court during the period 2020–2024, and their relationship with tax legal certainty. To achieve this purpose, a qualitative methodological approach was adopted, using the dogmatic-legal method, supported by normative and jurisprudential analysis, and employing documentary review of tax regulations, Constitutional Court rulings, and specialized legal doctrine. The results reveal that Law 2010 of 2019 introduced measures aimed at strengthening tax collection, promoting investment, and restructuring the income tax system, most of which were upheld by the Constitutional Court through rulings such as C-061 of 2021, C-161 of 2021, C-384 of 2022, C-305 of 2022, and C-186 of 2024. However, the analysis shows that although these decisions validate the legislator’s authority to adopt fiscal policies aligned with economic and social circumstances, they also contribute to a persistent pattern of recurring tax reforms, which negatively affects regulatory stability, predictability of the tax system, and legal certainty, posing significant challenges for the consolidation of a coherent and long-term tax system in Colombia.