La prescripción de la acción de cobro del impuesto predial municipal. Entre el debido proceso y la obligación del recaudo

Abstract

This study examines the statute of limitations applicable to the municipal collection of property tax in Colombia, understanding it as a legal mechanism that simultaneously restricts the exercise of fiscal authority and safeguards taxpayers’ due process rights. The research analyzes the historical and normative evolution of the administrative collection procedure, from its origins in the former Administrative Litigation Code to the contemporary framework established by the National Tax Statute, the 2006 Law 1066, and the Code of Administrative and Administrative Litigation Procedure. Through doctrinal, jurisprudential, and regulatory analysis, the study explores the legal nature of the property tax, its historical origin, its role within municipal public finance, and the implications of non-payment. It then addresses the statute of limitations as an institution of extinguishment of rights, examining its conceptual foundations and the criteria established by the Constitutional Court and the Council of State regarding its computation, interruption mechanisms, and legal effects. The findings show that the statute of limitations in tax collection is both a taxpayer’s right and a temporal limitation on fiscal authority, ensuring legal certainty. At the same time, it imposes a strict obligation on municipal administrations to initiate and complete the collection process within the legally established timeframe, under penalty of losing the ability to recover the debt and compromising fiscal efficiency. The study concludes that effective management of property tax collection requires procedural rigor, reliable information systems, and timely and diligent administrative action.)