Tax on the income of natural persons

The modifications to the regime of the income tax of the natural persons that brought the part I of the Law 1819 of 2016, suppose a development from the regulation so much by express legal disposition, like by the need to precise aspects that allow to have guidelines based in the elements that the law grants.

It is important to specify that the elements of the tax are expressly indicated in the law, which are in force as of the taxable period following their issuance. The foregoing, in accordance with Article 338 of our Political Charter and that the legislator can empower the national government to regulate different aspects of the law, where sometimes require a greater level of detail to have full application, for that reason Decree 2250 of 2017 will have full application in all aspects from the 2017 taxable period.

At this point it is necessary to consider that the purpose of the Law is to have the proposed effects, for the sake of its effectiveness, a matter in which the Constitutional Court in sentences such as the C-873 of 2003 Judge Speaker Dr. Manuel José Cepeda, has defined the following:

The “effectiveness” of the norms can be understood both in a legal sense and in a sociological sense; it is the first one that is relevant for the purposes of the matter under review. The legal meaning of “effectiveness” relates to the production of effects in the legal system by the rule in question; that is to say, to the aptitude that this norm has to generate consequences in law insofar as it orders, permits or prohibits something. On the other hand, the sociological sense of “efficacy” refers to the form and degree to which the norm is fulfilled in reality, as a socially observable fact; thus, it will be said that a norm is effective in this sense when it is fulfilled by those obliged to respect it, that is, when it modifies or orients its behavior or the decisions adopted by them.

In this sense, it is appropriate to point out that it is not worth proposing a structural change to the income tax regime for natural persons if the accuracy for its applicability is not counted, which should be considered from the same taxable year 2017.