Análisis del efecto del impuesto al patrimonio en las decisiones de planeación tributaria y su impacto en el recaudo del impuesto sobre la renta de personas naturales residentes en Colombia (2023-2025)

Abstract

This paper analyzes the impact of impuesto al patrimonio in Colombia, made permanent by la Ley 2277 de 2022, on the tax planning decisions of individuals and its effect on income tax collection. It reviews the current regulations, the principle of planeación tributaria legítima and the most common strategies used by taxpayers, such as fragmentación patrimonial, investment companies, and asset adjustments. A distinction is made between legitimate planning, avoidance, and evasion, highlighting that avoidance arises from operations without economic substance that artificially reduce the tax base, while evasion involves illegal concealment of information. Through hypothetical cases, it shows how these practices erode the base of impuesto al patrimonio and income tax, undermining vertical and horizontal equity and reducing the efficiency of the tax system. Jurisprudence, especially la Sentencia C‑395 de 2024, confirms that the tax must be evaluated under the principles of equity, efficiency, and progressivity, although it leaves open the constitutional debate about its legitimacy as a permanent tax. In conclusion, the impuesto al patrimonio has promoted more orderly asset management but has also encouraged avoidance behaviors that affect collection and fiscal justice, which demands stronger state control and periodic revision of its regulatory design.