Ineficacia de las declaraciones de retención en la fuente: un análisis tributario en los contribuyentes de la administración de impuestos de Ibagué (2014 al 2024)
Fecha
2026
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Universidad de Manizales
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Resumen
La presente investigación realizó un análisis tributario en las ineficacias de las declaraciones de retención en la fuente en renta en los contribuyentes de la Administración de Impuestos de Ibagué en el período 2014 al 2024, así mismo, analizó las problemáticas asociadas a la ineficacia de las declaraciones de retención en la fuente.
El estudio se desarrolló a partir de una revisión documental y entrevistas estructuradas a expertos en derecho tributario, procedimiento tributario, fiscalización, recaudo, contaduría y revisoría fiscal. En este se identificaron las principales causas de la ineficacia, sus consecuencias legales, fiscales y operativas, y las problemáticas asociadas.
Los hallazgos permitieron establecer que la ineficacia de las declaraciones de retención en la fuente no obedece a una causa única, sino a la convergencia de factores normativos, administrativos, interpretativos y procedimentales. Entre los elementos más relevantes se identificaron la ausencia de pago total como causa principal de ineficacia, la inadecuada gestión de liquidez del agente retenedor, la complejidad interpretativa de la norma, la discusión en si se considera sanción o no, así como las discusiones relacionadas con la ineficacia de la declaración para el contribuyente y su utilidad como título ejecutivo para la administración tributaria. Del mismo modo, se evidenció que la evolución normativa del artículo 580-1del Estatuto Tributario, en adelante Decreto 624 de (1989) , ha impactado la gestión de la administración tributaria, especialmente las áreas de cobranzas y fiscalización.
En conclusión, la investigación permitió comprender que la figura de la ineficacia, ideada para lograr de manera efectiva el recaudo, presenta discrepancia interpretativa y ausencia de control por parte de la administración tributaria. En la investigación no solo se realiza el análisis normativo, sino de sus efectos y dificultades en su aplicación que afectan la gestión del cumplimiento tributario.
This research conducted a tax law analysis of the ineffectiveness of withholding tax returns related to income tax filed by taxpayers under the jurisdiction of the Ibagué Tax Administration during the period 2014–2024. It also examined the issues associated with the ineffectiveness of such withholding tax returns. The study was developed through a documentary review and structured interviews with experts in tax law, tax procedure, auditing, collection, accounting, and statutory auditing. It identified the main causes of ineffectiveness, its legal, fiscal, and operational consequences, and the issues associated with its application. The findings showed that the ineffectiveness of withholding tax returns does not stem from a single cause, but rather from the convergence of normative, administrative, interpretative, and procedural factors. Among the most relevant elements identified were the absence of full payment as the main cause of ineffectiveness, the inadequate liquidity management of the withholding agent, the interpretative complexity of the rule, the debate over whether ineffectiveness should be considered a sanction, and the discussions concerning the ineffectiveness of the return for the taxpayer and its usefulness as an enforceable instrument for the tax administration. Likewise, it was found that the regulatory evolution of Article 580-1 (Decree 624 of 1989, Tax Statute, 1989a) has affected the management of the tax administration, especially in the collection and auditing divisions. In conclusion, the research made it possible to understand that the concept of ineffectiveness, designed to ensure effective tax collection, presents interpretative discrepancies and a lack of control on the part of the tax administration. The study therefore examined not only the regulatory framework, but also its effects and the difficulties in its application, which affect the management of tax compliance.
This research conducted a tax law analysis of the ineffectiveness of withholding tax returns related to income tax filed by taxpayers under the jurisdiction of the Ibagué Tax Administration during the period 2014–2024. It also examined the issues associated with the ineffectiveness of such withholding tax returns. The study was developed through a documentary review and structured interviews with experts in tax law, tax procedure, auditing, collection, accounting, and statutory auditing. It identified the main causes of ineffectiveness, its legal, fiscal, and operational consequences, and the issues associated with its application. The findings showed that the ineffectiveness of withholding tax returns does not stem from a single cause, but rather from the convergence of normative, administrative, interpretative, and procedural factors. Among the most relevant elements identified were the absence of full payment as the main cause of ineffectiveness, the inadequate liquidity management of the withholding agent, the interpretative complexity of the rule, the debate over whether ineffectiveness should be considered a sanction, and the discussions concerning the ineffectiveness of the return for the taxpayer and its usefulness as an enforceable instrument for the tax administration. Likewise, it was found that the regulatory evolution of Article 580-1 (Decree 624 of 1989, Tax Statute, 1989a) has affected the management of the tax administration, especially in the collection and auditing divisions. In conclusion, the research made it possible to understand that the concept of ineffectiveness, designed to ensure effective tax collection, presents interpretative discrepancies and a lack of control on the part of the tax administration. The study therefore examined not only the regulatory framework, but also its effects and the difficulties in its application, which affect the management of tax compliance.
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Palabras clave
Tributación, Retención en la fuente, Estatuto tributario, Agente retenedor
