The Constitutional Court, through ruling C-379/2020, declared the expression “ Those responsible for the Sales Tax (VAT ) ”of article 258-1 of the Tax Statute (modified by article 95 of Law 2010 of 2019), under the understanding that the tax benefit contemplated by the regulation is also applicable to those subjects who are not responsible for VAT.
When studying the norm, the Court concluded that the norm provided for unequal treatment by excluding from the tax benefit , without sufficient constitutional reason, those subjects not liable for the tax . The foregoing, ignoring the explanatory statement of Law 2010 of 2019, which aims to encourage investment in capital goods, improve competitiveness and increase the productive potential of large and small national companies.
Thus, those responsible and not responsible for VAT may deduct from the income tax payable , the VAT paid for the acquisition, construction or training and importation of real productive fixed assets, including those associated with the services necessary to put them in conditions of use.