El Efecto de la Ley 2277 de 2022 sobre los productos ultraprocesados: Un Estudio de Impacto Económico y Social

Abstract

This study examines the economic and social impact generated by the implementation of the tax on ultra-processed products established under Law 2277 of 2022, focusing on processed-food manufacturing companies operating in Bogotá during the 2023–2024 period. The analysis evaluates financial effects—such as revenue, profitability margins, operating performance, and tax obligations—of two representative firms in the sector, along with the associated social impact. Additionally, official statistics from the National Tax and Customs Authority (DIAN) on the collection performance of this tax were considered. The findings indicate that companies were required to adjust internal processes, pricing structures, and product portfolios to comply with the tax. Moreover, consumption levels of taxed products do not show, at first glance, a significant decline. Profitability margins reflect adaptation strategies implemented by the companies. At the national level, tax collection shows an upward trend during the first two years of enforcement. Although full 2025 collection data is not yet available, the tax was analyzed from legal and fiscal perspectives in terms of its alignment with the principles of equity, legality, and efficiency, as well as relevant constitutional rulings. Finally, recommendations were proposed to strengthen corporate tax planning, enhance regulatory clarity, and promote complementary strategies that support the social objectives underlying the tax on ultra-processed edible products.