El impuesto al patrimonio: una posible forma de doble tributación de los contribuyentes y su análisis con relación a los principios constitucionales

Abstract

This study examines the role of the wealth tax within the Colombian tax system and its economic, constitutional, and behavioral implications. Based on a critical analysis, it examines how this tax interacts with the taxpayers” ability to pay, how it aligns with the constitutional principles that guide taxation, and how the regulatory structure and its constant modification influence fiscal confidence and capital mobility. The development of the study assesses the extent to which the wealth tax in Colombia, when configured as a possible form of double taxation on wealth, affects taxpayers” confidence, encourages tax evasion and avoidance, and discourages investment in the country, through a conceptual review, a normative evaluation, and a practical analysis that allows the observation of the real effects of the tax in different economic scenarios. The analysis considers not only the impacts on liquidity and the effective tax burden of taxpayers, but also the way in which legislative volatility influences investment decisions, wealth planning, and the eventual relocation of resources to more stable or competitive jurisdictions. The results show that the effectiveness of the wealth tax largely depends on legal stability, the internal coherence of the tax system, and the level of confidence that taxpayers perceive in fiscal rules.