Marco tributario en Colombia del sector empresarial del cannabis

Abstract

The legalization of cannabis, for medical and scientific use in Colombia, might set one of the biggest changes in the country’s economy, being determined by different media as having great productive and exporting power of cannabis and its derivatives. Therefore, an important number of entrepreneurs and investors, on a national and international scale, have considered and started activities to be a part of the growing process of this economic activity. It is precisely the businessmen’ s fast and growing interest in this market what has made the Colombian government to see themselves pressed to advance, quickly, on the structuration of a solid legal and tributary framework to work as the base of the cannabis’ market management. For the entrepreneurs that want to invest on this business niche, it is essential to familiarize themselves with the entirety of the normative and tributary framework that regulates in full, the cannabis’ productive process; starting from the sowing of its seed to its final disposition, whatever its form if and once it has gone through a transformation process, since it will allow these entrepreneurs to know both the benefits and the challenges to face in this new, yet promising segment of the Colombian market.