Dificultades en la Aplicación del Impuesto al Plástico de un Solo Uso en Colombia

Abstract

The single-use plastic tax was implemented in Colombia to discourage consumption among society and organizations and to encourage the adoption of sustainable alternatives. However, it faces challenges in collection, enforcement, and resistance from productive sectors. The purpose of this research is to define the main difficulties in the implementation of the single-use plastic tax, for which the Delphi method was employed through a structured consultation with a group of experts in taxation, accounting, and fiscal law. This method allowed for the identification of challenges in the application of the tax and enabled the description of the causes and interpretations of the taxpayer and the taxable event, as well as the positions taken by the Constitutional Court and the Acoplásticos association regarding this issue.

Additionally, the study details how social factors influence the adaptation to this tax, given that the regulation mentions certain incentives, such as certificates for companies that meet circular economy requirements, the productive reconversion plan, and labor adaptability. However, there are no clear details on how to apply for these benefits, and the ministries have not yet made public the plan for companies whose economic activity depends on the production and importation of single-use plastics. Finally, Colombia is compared with Ecuador and Peru to identify best practices and differences in the implementation of single-use plastic regulations.