Applicability of the Tax Benefits of Law 2010 of 2019, Law 2155 of 2021 and Law 2277 of 2022 in Colombia Aplicabilidad de los beneficios tributarios de la Ley 2010 de 2019, la Ley 2155 de 2021 y la Ley 2277 de 2022 en Colombia

Abstract

The objective of this article is to generate a reflection on the applicability and acceptance of the tax benefits granted by the legislator in reduction of interest rates, penalties and the principle of favorability granted to taxpayers of national taxes in Colombia administered by the Directorate of National Taxes and Customs (DIAN). Presenting analysis of acceptance and applicability of tax exemptions, application of the principle of favorability in the collection process, reduction in interest rates and others, which may normalize the taxpayers’ statements of account, but which may also affect collection goals and therefore the economic situation of the country by relieving the tax burden.