Análisis del impuesto a la renta en las personas naturales en Colombia a la luz del derecho al mínimo vital

Abstract

The vital mínimum is a fundamental right enshrined in the Political Constitution of Colombia. This right has been regulated by law, in order to guarantee balance in society and is closely related to human dignity; framed within a political, social, economic and fair organization. The present investigation focused on determining the impact of the right to the vital minimum and its relationship with the income tax of Colombia. The development of this research in a general sense was qualitative. Legal and tax information was analyzed using a dogmatic-legal methodology, based on historical and deductive methods; for which the documentary research tools such as hemerographic and legislative tools were used. Additionally, the jurisprudence issued by the constitutional court and the Council of State with reference to the impact of income tax and the vital minimum in Colombia was analyzed. As conclusions, a suggestion for the national government was presented, taking into account the Covid-19 pandemic, aid as a representation of the vital minimum and its relationship to income tax, the establishment of a mechanism for people, who could not follow paying the mortgage on their home to the corresponding bank, for being unemployed and the entrepreneurs who had to close their businesses, a minimum of five years to help, while the environmental crisis and the economic social crisis ends, to pay their tax payments to the rent.