El régimen tributario especial: conflictos en su aplicación desde la perspectiva de las entidades sin ánimo de lucro y claridad sobre sus beneficios fiscales

Abstract

This document analyzes how the use of the Special Tax Regime (STR) may generate tax conflicts within the Colombian tax system. Its main objective is to explain the issues arising from its application through three key areas: regulatory ambiguities related to meritorious activities and the requirements for access and permanence; the dependence on the taxpayer’s principle of good faith; and the application of the principles of equity, justice, and tax efficiency. The research was conducted using a qualitative methodology based on the analysis of current regulations and situations that reveal inconsistencies in practice. First, the provisions of the STR were reviewed to identify gaps and ambiguous interpretations, especially regarding the definition of meritorious activities and the management of surpluses. Second, the scope of the principle of good faith in the tax authority’s auditing processes was analyzed, evaluating whether reliance on the information reported by entities is sufficient or whether stricter control mechanisms are required. Finally, the regulatory framework was compared with its practical application to determine whether the principles of equity, efficiency, and tax progressivity are truly guaranteed. As a methodological tool, the Delphi method was used, which made it possible to collect and contrast expert opinions in order to reach well-founded conclusions regarding the main issues of the STR, facilitating the identification of regulatory gaps and strengthening the critical analysis of the regime.