Impuesto al patrimonio y equidad tributaria en las entidades sin ánimo de lucro del régimen tributario especial en Colombia: un análisis jurídico-constitucional

Abstract

The controversy over the reestablishment of the wealth tax through Law 2277 of 2022 and its compatibility with the constitutional principles that govern the Colombian tax system, especially in the case of entities without profit that are part of the Special Tax Regime, has re-emerged. They also serve public purposes and are legally required to plough financial surpluses back into the pursuit of their social mission, thus calling into question their effective taxable capacity and the suitability of taxing them like profit-oriented entities. The purpose of the present research was to analyze the effects of the wealth tax on the principle of tax equity regarding these entities, through the study of Colombian legislation, specialized legal doctrine and constitutional jurisprudence. The study employed a qualitative legal research approach using documentary, doctrinal and comparative legal analysis. The results reveal that despite the wealth tax being based on the ability to pay of the taxpayers, the uniform application of this tax to the entities of the Special Tax Regime generates clashes with the constitutional principles of equity, proportionality and fiscal justice, considering the social function of their assets. The study ends by underlining the necessity of a differentiated constitutional approach for the determination of the taxable capacity of non-profit entities, which is able to balance the revenue interests of the State with the safeguarding of resources intended for activities of public benefit.