Naturaleza de los tributos cedidos a los entes territoriales: alcances y límites

Abstract

The article analyzes the legal nature of ceded taxes transferred to territorial entities in Colombia, examining their scope and limits within the framework of the decentralized unitary State model enshrined in the Political Constitution of Colombia. Drawing on a normative, jurisprudential, and doctrinal review, it reflects on the cession of national revenues as a mechanism for strengthening territorial fiscal capacity and as an instrument for guaranteeing the administrative and financial autonomy of departments, municipalities, and districts. The concept of ceded taxes is addressed and distinguished from own-source taxes and state transfers. The article highlights that, although their collection or administration may be entrusted to territorial entities, normative and structural ownership remains with Congress. In this regard, it examines the criteria established by the Constitutional Court regarding the scope of territorial fiscal autonomy, noting that such autonomy is not absolute. The article also reflects on the structural tensions between territorial autonomy and the fiscal unity of the State, through an analysis of the classification of revenues into endogenous and exogenous sources and of the jurisprudential criteria that delimit legislative intervention in each case. The article concludes that ceded taxes constitute a relevant mechanism for territorial financing, yet insufficient to guarantee full fiscal autonomy. It therefore argues for progress toward a more balanced model that strengthens own-source revenues, expands opportunities for territorial participation in normative configuration, and consolidates more effective fiscal coordination schemes.