Impacto del principio de territorialidad del ICA en la aplicación del impuesto para empresas de servicios de monitoreo satelital en Colombia
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Fecha
2025
Autores
Barliz Arteaga, Ana Camila
Quevedo Perez, Daniela Stefani
Herrera Santana, Kely Johana
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En esta investigación se analizó el impacto de la territorialidad del Impuesto de
Industria y Comercio (ICA) en la aplicación del impuesto en las empresas del sector
servicios de monitoreo satelital en Colombia. La problemática se enfocó en los
conflictos normativos que enfrentan los contribuyentes de este sector específico,
debido a que sus operaciones se fundamentan en redes tecnológicas que no se
restringen a un punto geográfico fijo, sino que abarcan múltiples territorios de forma
simultánea. La presente investigación se desarrolla bajo un enfoque cuantitativo con
el fin de medir y analizar el impacto del principio de territorialidad del Impuesto de
Industria y Comercio (ICA) en su aplicación dentro de las empresas del sector de
servicios de monitoreo satelital en Colombia. Este enfoque permite examinar datos
objetivos y cuantificables, lo que facilita la identificación de patrones, conductas
tributarias y posibles inconsistencias en la aplicación del impuesto en distintos entes
territoriales. Con un diseño no experimental, se busca observar y analizar las
variables existentes sin manipularlas, centrándose en la descripción y análisis de la
situación actual del sector. El estudio se justifica por la complejidad particular que
presenta el sector de monitoreo satelital, donde las empresas especializadas en
seguridad logística operan mediante tecnologías y programas que permiten obtener
información precisa y en tiempo real sobre la ubicación y comportamiento de
vehículos, utilizando dispositivos de rastreo que transmiten datos continuamente.
Esta característica operativa genera interrogantes sobre cuál es el municipio
competente para recaudar el tributo cuando los servicios trascienden las fronteras
geográficas definidas. La investigación aborda un vacío normativo significativo que
persiste desde la Reforma Tributaria establecida en la Ley 1819 de 2016, la cual
logró aclarar ciertos aspectos relacionados con el ámbito espacial del ICA en
actividades comerciales y de servicios, pero no abordó de manera específica y
comprehensiva la regulación integral del impuesto para sectores tecnológicos como
el de monitoreo satelital. Esta situación genera incertidumbre sobre dónde se
desarrolla efectivamente la actividad económica, considerando que el impuesto se
genera en el lugar donde se presta el servicio o se perfecciona la venta, pero el
momento del pago suele ocurrir en un sitio distinto.
In this research, the impact of the territoriality of the Industry and Commerce Tax (ICA) on the application of the tax in companies in the satellite monitoring services sector in Colombia was analyzed. The problem focused on the regulatory conflicts faced by taxpayers in this specific sector, due to the fact that their operations are based on technological networks that are not restricted to a fixed geographical point, but rather cover multiple territories simultaneously. This research is developed under a quantitative approach in order to measure and analyze the impact of the territoriality principle of the Industry and Commerce Tax (ICA) in its application within companies in the satellite monitoring services sector in Colombia. This approach allows examining objective and quantifiable data, which facilitates the identification of patterns, tax behaviors and possible inconsistencies in the application of the tax in different territorial entities. With a non-experimental design, it seeks to observe and analyze existing variables without manipulating them, focusing on the description and analysis of the current situation of the sector. The study is justified by the particular complexity presented by the satellite monitoring sector, where companies specialized in logistics security operate through technologies and programs that allow obtaining precise and real-time information about the location and behavior of vehicles, using tracking devices that transmit data continuously. This operational characteristic generates questions about which municipality is competent to collect the tax when services transcend defined geographical boundaries. The research addresses a significant regulatory gap that has persisted since the Tax Reform established in Law 1819 of 2016, which managed to clarify certain aspects related to the spatial scope of the ICA in commercial and service activities, but did not specifically and comprehensively address the comprehensive regulation of the tax for technological sectors such as satellite monitoring. This situation generates uncertainty about where economic activity effectively takes place, considering that the tax is generated in the place where the service is provided or the sale is completed, but the moment of payment usually occurs in a different place.
In this research, the impact of the territoriality of the Industry and Commerce Tax (ICA) on the application of the tax in companies in the satellite monitoring services sector in Colombia was analyzed. The problem focused on the regulatory conflicts faced by taxpayers in this specific sector, due to the fact that their operations are based on technological networks that are not restricted to a fixed geographical point, but rather cover multiple territories simultaneously. This research is developed under a quantitative approach in order to measure and analyze the impact of the territoriality principle of the Industry and Commerce Tax (ICA) in its application within companies in the satellite monitoring services sector in Colombia. This approach allows examining objective and quantifiable data, which facilitates the identification of patterns, tax behaviors and possible inconsistencies in the application of the tax in different territorial entities. With a non-experimental design, it seeks to observe and analyze existing variables without manipulating them, focusing on the description and analysis of the current situation of the sector. The study is justified by the particular complexity presented by the satellite monitoring sector, where companies specialized in logistics security operate through technologies and programs that allow obtaining precise and real-time information about the location and behavior of vehicles, using tracking devices that transmit data continuously. This operational characteristic generates questions about which municipality is competent to collect the tax when services transcend defined geographical boundaries. The research addresses a significant regulatory gap that has persisted since the Tax Reform established in Law 1819 of 2016, which managed to clarify certain aspects related to the spatial scope of the ICA in commercial and service activities, but did not specifically and comprehensively address the comprehensive regulation of the tax for technological sectors such as satellite monitoring. This situation generates uncertainty about where economic activity effectively takes place, considering that the tax is generated in the place where the service is provided or the sale is completed, but the moment of payment usually occurs in a different place.
Descripción
Palabras clave
Territorialidad, Impuesto de industria y comercio, Mecanismo de retención, Conflictos normativos, Implicaciones fiscales
