Principio De Equidad Tributaria Frente a la Sobretasa al Impuesto de Renta para el Sector de las Hidroeléctricas

Abstract

This research project examines the implementation of the surtax on income tax for the hydroelectric sector in Colombia, established by Law 2277 of 2022, and its relationship with the principle of tax equity as dictated by the Political Constitution in articles 95-9 and 363. The study addresses how this surtax, which imposes an additional three percentage points on hydroelectric generation companies with taxable income over 30,000 UVT, might contravene the principles of horizontal and vertical equity. It argues that the measure affects horizontal equity by imposing a different tax burden on companies in similar factual situations but with different economic activities, and vertical equity, by setting a tax base that does not significantly reflect the economic capacity of the sector.

The analysis is based on the review of relevant jurisprudence up to January 2023 and the ruling C-389/23 of the Constitutional Court, which is still pending a complete verdict. The research proposes ongoing evaluation of the impact of this surtax on the competitiveness and growth of the hydroelectric sector, as well as its effects on energy prices and investment in the country. This study not only seeks to understand the legal and economic implications of the tax reform for hydroelectric companies but also to foster a critical discussion about tax equity in future fiscal reforms, essential to ensure justice and efficiency in the Colombian tax system.