Tasa mínima de Tributación

Abstract

This thesis reviews the implementation of the Minimum Tax Rate in Colombia, introduced by Law 2277 of 2022. This law aims to ensure that all companies pay at least 15% effective tax and has been framed as a tool to combat tax evasion and avoidance, although it fails to adequately distinguish between abusive practices and legitimate tax planning strategies. The research employed a qualitative, descriptive, and applied methodological approach with a non-experimental design. The Delphi method was used as the primary method, complemented by regulatory document analysis, doctrinal review, and a case study. A comparison with the Spanish model reveals that Colombia opted for a broad and unilateral strategy, integrating the Adjusted Tax Rate directly into Income Tax without establishing income thresholds, unlike Spain's selective approach aligned with EU regulations. The case study of company Z SAS illustrates how the Minimum Tax Rate can create distortions, forcing the company to add a tax to reach 15% and neutralizing the effect of legitimate tax benefits and strategies adopted for sound tax planning. This affects liquidity and contravenes the principle of equity.