Análisis crítico del impuesto nacional al consumo de cannabis medicinal en Colombia: inconsistencias tributarias y desafíos normativos en el marco del sistema fiscal

Abstract

The paper analyzes the Colombian tax regime applicable to medical cannabis and the tensions between tax regulations, health regulation, and administrative practice, which affect the sector’s development. Based on the study of Law 1787 of 2016, the amendments to the Tax Statute introduced by Law 1819 of 2016, and the regulations issued by INVIMA, it is evident that the National Consumption Tax (INC) taxes cannabis derivatives according to their level of processing rather than their therapeutic purpose. This interpretation, supported by the DIAN, generates a cumulative tax burden of approximately 35% when the INC is added to VAT, increasing treatment costs and limiting access, especially for economically vulnerable patients. The study identifies structural deficiencies such as the absence of a specific tariff heading, the lack of conceptual harmonization between tax and health authorities, and uncertainty regarding the taxable event, the tax base, and product classification within the production chain. Additionally, the analysis of tax revenue between 2017 and 2025 shows initial growth followed by a decline due to regulatory and economic factors, as well as a high concentration of revenue in Bogotá. A comparison with Mexico and Uruguay shows that tax differentiation for medical use and clear regulation support sector development. It concludes that the Colombian regime is inconsistent with public health objectives and requires comprehensive reform aimed at equity and efficiency.