Economía naranja en Colombia: reflexión sobre su derogatoria y los efectos en la planeación tributaria del sector creativo y su sostenibilidad

Abstract

The repeal of Colombia’s “Orange Economy” Law, as part of the 2022 tax reform, eliminated benefits such as income tax exemptions for companies in the creative sector, with the aim of increasing tax revenue, improving equity, and simplifying the tax system. This change had a significant impact on tax planning, as many companies had structured their financial strategies based on these incentives. As a consequence, tax burdens, regulatory uncertainty, and the risk of non-compliance increased, particularly affecting micro and small enterprises within the creative sector. In addition, instability in tax regulations hindered strategic decision-making and reduced investor confidence, which may negatively affect investment, employment, and sector growth. The elimination of these benefits forced companies to redesign their tax planning toward more flexible and adaptive models capable of responding to continuous regulatory changes, thereby ensuring long-term sustainability. Key words: Taxation, Planning, Incentives, Creativity, Sustainability