Economic Capacity as a Principle of the Tax System (Capacidad Económica Como Principio Del Sistema Tributario)

This article states that financing public goods and services that the state is obliged to guarantee to citizens, the economic capacity should be used as a criterion for distribution of the tax burden, under the principle of solidarity of the tax system. However, it is worth noting that in Colombia, despite the influence of the Spanish constitution, our constitution does not expressly enshrined the principle of economic capacity. For this reason jurisprudence has acknowledged its value in different pronouncements. The doctrine mentions some basic rules to verify the financial capacity, such as: I) the minimum and non-exempt of confiscation, II) the net capacity, III) the actual or presumed ability, IV) temporality, V) the overall capacity or independently by each tax and VI) the ability to contribute in the real estate.