Tasa minima de Tributacion

Abstract

This thesis reviews the implementation of the Minimum Taxation Rate in Colombia, introduced by Law 2277 of 2022. Aimed at ensuring that all companies pay at least a 15% effective tax, it has been framed as a tool to combat tax evasion and avoidance, although it does not adequately distinguish between abusive practices and legitimate tax planning strategies. The research follows a qualitative, descriptive, and applied methodological approach, with a non-experimental design. The primary method used was the Delphi method, complemented by regulatory documentary analysis, doctrinal review, and a case study. A comparison with Spain’s model shows that Colombia opted for a broad and unilateral strategy, integrating the Adjusted Taxation Rate (Tasa de Tributación Depurada, TTD) directly into the Income Tax, without establishing income thresholds—unlike Spain’s selective approach aligned with the EU. The case study of company Z SAS illustrates how the TMT can generate distortions, forcing the company to add a top-up tax to reach the 15% and neutralizing the effect of legitimate tax benefits and strategies chosen for sound tax planning. This increases the tax burden on formal companies, affects liquidity, and contravenes the principle of equity. The analysis concludes that the State prioritizes immediate revenue collection over the structural strengthening of the tax system. By overlapping with other restrictive measures already in force, the TMT may lead to over-collection and regulatory friction, affecting competitiveness and increasing legal uncertainty.