Ambigüedad y vacíos normativos en la clasificación del IVA en alimentos (tortillas): implicaciones fiscales y estrategia para reducir la incertidumbre en TORTI S.A.S.

Abstract

This study analyzes the impact of normative ambiguity in the tax classification of tortillas produced by TORTI S.A.S. on the determination of Value Added Tax (VAT) and the generation of tax contingencies in Colombia. Through doctrinal and jurisprudential analysis, the constitutional, legal, and administrative framework governing VAT treatment for bakery products is examined. The absence of an explicit definition in Article 424 of the Tax Statute creates divergent interpretations regarding whether tortillas should be classified as taxable or VAT-exempt goods. Four viable interpretations grounded in literal, functional, technical-tariff, and procedural criteria are presented and evaluated for fiscal risk and economic impact. Findings demonstrate that tariff classification according to the NANDINA nomenclature, complemented by a binding ruling from the Colombian Tax Authority (DIAN), constitutes the most robust strategy to ensure legal certainty and stability in tax compliance. It is concluded that normative ambiguity reflects a deficiency in legislative drafting that requires express intervention by the Colombian legislature to establish objective criteria for classifying bakery products and strengthen the principles of legality, equity, and consistency within the tax system.