Análisis jurídico y evaluación de la efectividad del impuesto a las bebidas azucaradas en Colombia: fundamentos constitucionales y evidencia comparada

Abstract

This article analyzes the legal-tax structure of the tax on ultra-processed sugar-sweetened beverages in Colombia, introduced through Law 2277 of 2022, with the aim of determining whether its regulatory design complies with the constitutional principles of tax legality, statutory reservation, legal certainty, and legal security. The study seeks to examine the constitutional and legal foundations of the tax, assess the determination of its essential elements, and analyze, from a comparative perspective with Mexico and Chile, criteria that help contextualize its effectiveness without replacing the analysis of the Colombian legal framework. The research was conducted using a qualitative, documentary, and analytical approach based on the review of constitutional and tax legislation, Constitutional Court case law, specialized legal doctrine, institutional documents, and national and international academic studies. The findings indicate that Law 2277 of 2022 expressly established the taxable event, taxable persons, tax base, and tax rate, thereby satisfying the constitutional requirements derived from the principles of tax legality and statutory reservation. Furthermore, the comparative analysis shows that the effectiveness of this type of tax depends on factors such as the tax rate, the price elasticity of demand, the industry's response, and the implementation of complementary public policies. The discussion identifies that the main legal challenge lies not in the public health purpose of the tax, but in the limits of the Executive's regulatory authority, preventing the administration from modifying matters reserved to the legislature. The study concludes that the tax is constitutionally valid provided that its regulatory implementation respects the constitutional principles governing the Colombian tax system and preserves the legislative determination of the essential elements of the tax.