Mecanismo de obras por impuestos en colombia y su aplicación a nivel municipal

Abstract

The solution or payment has been the conventional way established by the legislator for the extinction of the tax obligation in Colombia. However, as of 2016, a new way was established to achieve said extinction through the execution of works, called Works for Taxes. In that sense, since its creation to date, there have been different regulatory provisions that regulate it in terms of different edges at the national level, and that represent the benchmark for its development in territorial headquarters. The jurisprudential development has been different, since there are few pronouncements issued by the High Courts in this regard, probably because the Works and projects developed by this mechanism are not recurrent, and therefore the conflicts around them are not. However, clearly, they appear as a fundamental parameter for municipal administrations in the implementation of the mechanism.

In this way, and with the normative support at national headquarters, as well as jurisprudence, the mechanism of Works for Taxes has been implemented at the municipal level in the cities of Medellín and San Juan de Pasto, aimed at territorial taxes and with a regulations issued by their own authorities. However, the implementation of this form of extinction of the tax obligation represents some important challenges, which must be resolved by the municipal administrations, in order to provide the mechanism with efficiency, practicality, reception, and, in short, as a tool that allows to fulfill the ultimate goal of taxes: the satisfaction of the needs of the community.