El valor probatorio de la información obtenida de Brasil en la determinación oficial del impuesto sobre la renta en Colombia

Abstract

Faced with growing risks of cross-border tax evasion and avoidance, the exchange of information between tax authorities has become a crucial tool for tax assessment processes and international cooperation, aiming to uphold tax principles such as equity, justice, and fiscal efficiency. This analytical article examines the evidentiary value of tax information obtained by the National Directorate of Taxes and Customs (DIAN) from the Brazilian Federal Revenue Service (Receita Federal do Brazil). This analysis is conducted within the regulatory framework of the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and the Double Taxation Convention (DTC) signed between Colombia and Brazil—though the latter is not yet in force. The study addresses the official assessment procedure for income and complementary taxes applicable to individuals who are tax residents in Colombia. It resolves the central question regarding the constitutional limits that condition the presumption of veracity and legality of international public documentary evidence vis-à-vis the taxpayer's fundamental rights to due process, the right to challenge evidence, and the right to a legitimate defense, as well as the principles of confidentiality and the principle of specialty. This article analyzes the extent to which such information may be used without infringing upon the taxpayer's rights to due process, the right to challenge evidence, and the right to a legitimate defense. To this end, it examines the powers set forth in Articles 631, 684, 742, 744, and 746-1 of the Tax Statute, alongside relevant case law from the Constitutional Court and the Council of State. The conclusion is reached that while the information obtained from Brazil constitutes an indicator of high administrative relevance, it lacks definitive evidentiary value; its effectiveness within the Colombian tax process requires compliance with specific constitutional and procedural validity requirements, under which the *iuris tantum* presumption yields to the taxpayer's right to challenge the evidence.