El Régimen Tributario Especial en la Economìa Social y Solidaria como Mecanismo para la Reducción de las Desigualdades (ODS 10)

Abstract

This article critically examines the normative and procedural framework of the Colombian Special Tax Regime (Régimen Tributario Especial - RTE), subjecting it to a dogmatic analysis against the constitutional principle of distributive justice and the state's inescapable obligation to advance the targets enshrined in Sustainable Development Goal 10 (SDG 10). Although the constitutional framework justifies preferential tax treatment for solidarity sector entities based on collective benefit, legal analysis reveals that the screening mechanisms implemented by the tax authority focus strictly on the systemic mitigation of tax evasion and the prevention of veiled surplus distributions. Crucially, they lack an adequate legal structure requiring taxpayers to provide documentary and material proof of an effective social return. In this context, the foregone tax revenue assumed by the State does not guarantee a genuine mitigation of inequalities. Consequently, this study asserts the urgent need to condition these tax benefits on an auditable "social balance sheet." This instrument is designed to incorporate and standardize compliance variables logically aligned with the Multidimensional Poverty Index (MPI), thereby articulating administrative control and auditing practices with the inherent teleology of modern fiscal policy: the verifiable reduction of inequality gaps within the territory.