Estudio de Inconstitucionalidad del impuesto al Consumo de bienes inmuebles

Abstract

Under the Financing Law, the National Property Consumption Tax was created, as added in Article 512-22 of the Tax Statute (ET). This rule raised doubts about the structure and application of this tax, which was expected to be clarified by the Government. the disposal of any title of real estate, new or used, exceeding 26,800 UVT ($918,436,000 by 2019), including assignments of fiduciary rights or funds that do not bag with real estate as an underlying asset, this rule excluded the disposal of rural property destined for activities and premises for the implementation of housing projects of social and/or priority interest. In addition, properties intended for collective equipment in the social public interest acquired by state entities or those belonging to the special tax regime are exempt.

Although this decree was regulated and entered into force on 05 June 2019 and taking into account that this tax at the naked eye generated a great benefit for the State's financing projects, we found that the rule as such at the end of 2019 already had several lawsuits in progress, especially that of INCB, which argues that this measure violated articles of the constitution, such as the 58 in which private property is guaranteed, and that violates the principles of Legality and Tax Certainty set out in Article 338 of the political charter by creating a consumption tax without identifying the taxable person. or Article 363 of the Tax tatute, which tells us that the tax system is based on the principles of Equity, Efficiency and Progressiveness. This is how on December Constitutional Court declared the 2% consumption tax unconstitutionality on the transfer of properties over 26,800 UVT.