Colombia en el International Tax Competitiveness Index 2025<\/title>\n<style>\n :root{\n --bg:#0f1720;\n --panel:#ffffff;\n --panel-alt:#f7f9fc;\n --border:#e2e8f0;\n --text:#1a2332;\n --muted:#5b6778;\n --accent:#c8102e;\n --accent2:#003893;\n --accent3:#f7c800;\n --good:#1a8a5f;\n --bad:#c8102e;\n --shadow: 0 1px 3px rgba(16,24,40,.08), 0 1px 2px rgba(16,24,40,.06);\n }\n *{box-sizing:border-box;}\n body{\n margin:0;\n font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\n background: linear-gradient(180deg,#f4f6fa 0%, #eef1f6 100%);\n color:var(--text);\n line-height:1.55;\n }\n .wrap{max-width:1080px;margin:0 auto;padding:32px 20px 64px;}\n header.hero{\n background: linear-gradient(135deg, var(--accent2) 0%, #002a6b 100%);\n color:#fff;\n border-radius:16px;\n padding:36px 32px;\n box-shadow: var(--shadow);\n margin-bottom:28px;\n position:relative;\n overflow:hidden;\n }\n header.hero::after{\n content:\"\";\n position:absolute; right:-60px; top:-60px;\n width:240px;height:240px;border-radius:50%;\n background:radial-gradient(circle, rgba(247,200,0,.25), transparent 70%);\n }\n header.hero h1{margin:0 0 6px; font-size:1.7rem; font-weight:700;}\n header.hero p.subtitle{margin:0; color:#dfe7f7; font-size:.95rem;}\n .stat-row{display:flex; gap:14px; margin-top:22px; flex-wrap:wrap;}\n .stat-card{\n background:rgba(255,255,255,.1);\n border:1px solid rgba(255,255,255,.18);\n border-radius:12px;\n padding:14px 18px;\n min-width:140px;\n flex:1;\n }\n .stat-card .label{font-size:.72rem; text-transform:uppercase; letter-spacing:.04em; color:#c9d6ee;}\n .stat-card .value{font-size:1.5rem; font-weight:700; margin-top:2px;}\n .stat-card .delta{font-size:.78rem; color:#9fe6c4; margin-top:2px;}\n\n section{\n background:var(--panel);\n border:1px solid var(--border);\n border-radius:14px;\n padding:26px 28px;\n margin-bottom:22px;\n box-shadow: var(--shadow);\n }\n section h2{\n font-size:1.15rem;\n margin:0 0 4px;\n color:var(--text);\n display:flex; align-items:center; gap:8px;\n }\n section h2 .tag{\n font-size:.65rem; font-weight:700; text-transform:uppercase; letter-spacing:.05em;\n background:var(--accent2); color:#fff; padding:3px 8px; border-radius:6px;\n }\n section p.lead{color:var(--muted); font-size:.92rem; margin:6px 0 18px;}\n\n .grid-2{display:grid; grid-template-columns:1.1fr .9fr; gap:24px; align-items:start;}\n @media (max-width:800px){ .grid-2{grid-template-columns:1fr;} }\n\n .chart-card{background:var(--panel-alt); border:1px solid var(--border); border-radius:10px; padding:12px;}\n .chart-svg{width:100%; height:auto; display:block;}\n .chart-title{font-size:13px; font-weight:700; fill:#1a2332;}\n .axis-label{font-size:11px; fill:#5b6778;}\n .value-label{font-size:12px; font-weight:700; fill:#1a2332;}\n .value-label-sm{font-size:10px; font-weight:700;}\n .grid-line{stroke:#e2e8f0; stroke-width:1;}\n .radar-ring{fill:none; stroke:#e2e8f0; stroke-width:1;}\n .radar-axis{stroke:#cbd5e1; stroke-width:1;}\n\n .legend-row{display:flex; flex-wrap:wrap; gap:14px; justify-content:center; margin-top:6px; font-size:.8rem; color:var(--muted);}\n .legend-item{display:flex; align-items:center; gap:6px;}\n .legend-dot{width:10px; height:10px; border-radius:3px; display:inline-block;}\n\n table{width:100%; border-collapse:collapse; font-size:.88rem; margin-top:4px;}\n thead th{\n text-align:left; font-size:.72rem; text-transform:uppercase; letter-spacing:.04em;\n color:var(--muted); border-bottom:2px solid var(--border); padding:8px 10px;\n }\n tbody td{padding:9px 10px; border-bottom:1px solid var(--border);}\n tbody tr:last-child td{border-bottom:none;}\n tbody tr:nth-child(even){background:var(--panel-alt);}\n td.num, th.num{text-align:right; font-variant-numeric: tabular-nums;}\n .highlight-row td{background:#fff2f2 !important; font-weight:600;}\n\n .two-col-lists{display:grid; grid-template-columns:1fr 1fr; gap:20px;}\n @media (max-width:700px){.two-col-lists{grid-template-columns:1fr;}}\n .list-card{border-radius:10px; padding:16px 18px;}\n .list-card.strengths{background:#eef8f1; border:1px solid #cdeadb;}\n .list-card.weaknesses{background:#fdeeee; border:1px solid #f5cccc;}\n .list-card h3{margin:0 0 8px; font-size:.95rem;}\n .list-card.strengths h3{color:var(--good);}\n .list-card.weaknesses h3{color:var(--bad);}\n .list-card ul{margin:0; padding-left:18px; font-size:.88rem;}\n .list-card li{margin-bottom:8px;}\n\n footer{text-align:center; color:var(--muted); font-size:.78rem; margin-top:30px;}\n .source-note{font-size:.72rem; color:var(--muted); margin-top:10px;}\n<\/style>\n<\/head>\n<body>\n<div class=\"wrap\">\n\n <header class=\"hero\">\n <h1>Colombia en el International Tax Competitiveness Index (ITCI) 2025<\/h1>\n <p class=\"subtitle\">An\u00e1lisis basado en el informe de Tax Foundation, ITCI 2025 (38 pa\u00edses de la OCDE)<\/p>\n <div class=\"stat-row\">\n <div class=\"stat-card\">\n <div class=\"label\">Puesto general<\/div>\n <div class=\"value\">36 \/ 38<\/div>\n <div class=\"delta\">\u25b2 +1 vs. 2024 (37\u00b0)<\/div>\n <\/div>\n <div class=\"stat-card\">\n <div class=\"label\">Score general<\/div>\n <div class=\"value\">51.1<\/div>\n <div class=\"delta\">\u25b2 +3.9 pts vs. 2024 (47.3)<\/div>\n <\/div>\n <div class=\"stat-card\">\n <div class=\"label\">Peor categor\u00eda<\/div>\n <div class=\"value\">Corporativo<\/div>\n <div class=\"delta\">Puesto 37 de 38<\/div>\n <\/div>\n <div class=\"stat-card\">\n <div class=\"label\">Mejor categor\u00eda<\/div>\n <div class=\"value\">Individual<\/div>\n <div class=\"delta\">Puesto 12 de 38<\/div>\n <\/div>\n <\/div>\n <\/header>\n\n <section>\n <h2><span class=\"tag\">1<\/span> Puntaje por categor\u00eda<\/h2>\n <p class=\"lead\">El ITCI eval\u00faa cinco componentes: impuestos corporativos, individuales, al consumo, a la propiedad y reglas transfronterizas. El perfil de Colombia es muy desigual: fuerte en tributaci\u00f3n individual, d\u00e9bil en el resto.<\/p>\n <div class=\"grid-2\">\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 760 300\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Score de Colombia por categoria\">\n <text x=\"380.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Score de Colombia por categor\u00eda (0-100)<\/text>\n <line x1=\"40\" y1=\"250.0\" x2=\"740\" y2=\"250.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"254.0\" text-anchor=\"end\" class=\"axis-label\">0<\/text>\n <line x1=\"40\" y1=\"195.0\" x2=\"740\" y2=\"195.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"199.0\" text-anchor=\"end\" class=\"axis-label\">25<\/text>\n <line x1=\"40\" y1=\"140.0\" x2=\"740\" y2=\"140.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"144.0\" text-anchor=\"end\" class=\"axis-label\">50<\/text>\n <line x1=\"40\" y1=\"85.0\" x2=\"740\" y2=\"85.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"89.0\" text-anchor=\"end\" class=\"axis-label\">75<\/text>\n <line x1=\"40\" y1=\"30.0\" x2=\"740\" y2=\"30.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"34.0\" text-anchor=\"end\" class=\"axis-label\">100<\/text>\n <rect x=\"66.2\" y=\"137.6\" width=\"64.2\" height=\"112.4\" rx=\"4\" fill=\"#003893\"\/>\n <text x=\"98.3\" y=\"131.6\" text-anchor=\"middle\" class=\"value-label\">51.1<\/text>\n <text x=\"98.3\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">General<\/text>\n <rect x=\"182.9\" y=\"160.7\" width=\"64.2\" height=\"89.3\" rx=\"4\" fill=\"#c8102e\"\/>\n <text x=\"215.0\" y=\"154.7\" text-anchor=\"middle\" class=\"value-label\">40.6<\/text>\n <text x=\"215.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Corporativo<\/text>\n <rect x=\"299.6\" y=\"85.4\" width=\"64.2\" height=\"164.6\" rx=\"4\" fill=\"#1a8a5f\"\/>\n <text x=\"331.7\" y=\"79.4\" text-anchor=\"middle\" class=\"value-label\">74.8<\/text>\n <text x=\"331.7\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Individual<\/text>\n <rect x=\"416.2\" y=\"120.0\" width=\"64.2\" height=\"130.0\" rx=\"4\" fill=\"#f7c800\"\/>\n <text x=\"448.3\" y=\"114.0\" text-anchor=\"middle\" class=\"value-label\">59.1<\/text>\n <text x=\"448.3\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Consumo<\/text>\n <rect x=\"532.9\" y=\"156.5\" width=\"64.2\" height=\"93.5\" rx=\"4\" fill=\"#c8102e\"\/>\n <text x=\"565.0\" y=\"150.5\" text-anchor=\"middle\" class=\"value-label\">42.5<\/text>\n <text x=\"565.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Propiedad<\/text>\n <rect x=\"649.6\" y=\"155.8\" width=\"64.2\" height=\"94.2\" rx=\"4\" fill=\"#c8102e\"\/>\n <text x=\"681.7\" y=\"149.8\" text-anchor=\"middle\" class=\"value-label\">42.8<\/text>\n <text x=\"681.7\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Transfront.<\/text>\n <\/svg>\n <\/div>\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 360 320\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Perfil de competitividad Colombia\">\n <text x=\"180.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Perfil de competitividad<\/text>\n <polygon points=\"180.0,139.8 205.0,157.9 195.4,187.2 164.6,187.2 155.0,157.9\" class=\"radar-ring\"\/>\n <polygon points=\"180.0,113.5 229.9,149.8 210.9,208.5 149.1,208.5 130.1,149.8\" class=\"radar-ring\"\/>\n <polygon points=\"180.0,87.2 254.9,141.7 226.3,229.7 133.7,229.7 105.1,141.7\" class=\"radar-ring\"\/>\n <polygon points=\"180.0,61.0 279.9,133.6 241.7,250.9 118.3,250.9 80.1,133.6\" class=\"radar-ring\"\/>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"180.0\" y2=\"61.0\" class=\"radar-axis\"\/>\n <text x=\"180.0\" y=\"39.0\" text-anchor=\"middle\" class=\"axis-label\">Corporativo<\/text>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"279.9\" y2=\"133.6\" class=\"radar-axis\"\/>\n <text x=\"300.8\" y=\"126.8\" text-anchor=\"start\" class=\"axis-label\">Individual<\/text>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"241.7\" y2=\"250.9\" class=\"radar-axis\"\/>\n <text x=\"254.6\" y=\"268.7\" text-anchor=\"start\" class=\"axis-label\">Consumo<\/text>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"118.3\" y2=\"250.9\" class=\"radar-axis\"\/>\n <text x=\"105.4\" y=\"268.7\" text-anchor=\"end\" class=\"axis-label\">Propiedad<\/text>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"80.1\" y2=\"133.6\" class=\"radar-axis\"\/>\n <text x=\"59.2\" y=\"126.8\" text-anchor=\"end\" class=\"axis-label\">Transfront.<\/text>\n <polygon points=\"180.0,123.4 254.7,141.7 216.5,216.2 153.8,202.1 137.3,152.1\" fill=\"#c8102e\" fill-opacity=\"0.22\" stroke=\"#c8102e\" stroke-width=\"2.5\"\/>\n <circle cx=\"180.0\" cy=\"123.4\" r=\"3.5\" fill=\"#c8102e\"\/>\n <circle cx=\"254.7\" cy=\"141.7\" r=\"3.5\" fill=\"#c8102e\"\/>\n <circle cx=\"216.5\" cy=\"216.2\" r=\"3.5\" fill=\"#c8102e\"\/>\n <circle cx=\"153.8\" cy=\"202.1\" r=\"3.5\" fill=\"#c8102e\"\/>\n <circle cx=\"137.3\" cy=\"152.1\" r=\"3.5\" fill=\"#c8102e\"\/>\n <\/svg>\n <\/div>\n <\/div>\n <table style=\"margin-top:22px;\">\n <thead>\n <tr><th>Categor\u00eda<\/th><th class=\"num\">Puesto (de 38)<\/th><th class=\"num\">Score (0-100)<\/th><\/tr>\n <\/thead>\n <tbody>\n <tr><td>Puntaje general<\/td><td class=\"num\">36<\/td><td class=\"num\">51.1<\/td><\/tr>\n <tr><td>Impuestos corporativos<\/td><td class=\"num\">37<\/td><td class=\"num\">40.6<\/td><\/tr>\n <tr><td>Impuestos individuales<\/td><td class=\"num\">12<\/td><td class=\"num\">74.8<\/td><\/tr>\n <tr><td>Impuestos al consumo (IVA)<\/td><td class=\"num\">15<\/td><td class=\"num\">59.1<\/td><\/tr>\n <tr><td>Impuestos a la propiedad<\/td><td class=\"num\">33<\/td><td class=\"num\">42.5<\/td><\/tr>\n <tr><td>Reglas transfronterizas<\/td><td class=\"num\">37<\/td><td class=\"num\">42.8<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/section>\n\n <section>\n <h2><span class=\"tag\">2<\/span> Evoluci\u00f3n 2024 \u2192 2025<\/h2>\n <p class=\"lead\">Colombia mejor\u00f3 levemente, en l\u00ednea con la mayor\u00eda de la regi\u00f3n. Chile y Costa Rica avanzaron m\u00e1s en puntaje absoluto.<\/p>\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 760 320\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Score general 2024 vs 2025\">\n <text x=\"380.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Score general: 2024 vs 2025<\/text>\n <line x1=\"45\" y1=\"265.0\" x2=\"740\" y2=\"265.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"269.0\" text-anchor=\"end\" class=\"axis-label\">40<\/text>\n <line x1=\"45\" y1=\"218.0\" x2=\"740\" y2=\"218.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"222.0\" text-anchor=\"end\" class=\"axis-label\">48<\/text>\n <line x1=\"45\" y1=\"171.0\" x2=\"740\" y2=\"171.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"175.0\" text-anchor=\"end\" class=\"axis-label\">56<\/text>\n <line x1=\"45\" y1=\"124.0\" x2=\"740\" y2=\"124.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"128.0\" text-anchor=\"end\" class=\"axis-label\">64<\/text>\n <line x1=\"45\" y1=\"77.0\" x2=\"740\" y2=\"77.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"81.0\" text-anchor=\"end\" class=\"axis-label\">72<\/text>\n <line x1=\"45\" y1=\"30.0\" x2=\"740\" y2=\"30.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"34.0\" text-anchor=\"end\" class=\"axis-label\">80<\/text>\n <text x=\"45.0\" y=\"287.0\" text-anchor=\"middle\" class=\"axis-label\">2024<\/text>\n <text x=\"740.0\" y=\"287.0\" text-anchor=\"middle\" class=\"axis-label\">2025<\/text>\n <path d=\"M45.0,222.1 L740.0,199.8\" fill=\"none\" stroke=\"#c8102e\" stroke-width=\"3\"\/>\n <circle cx=\"45.0\" cy=\"222.1\" r=\"4.5\" fill=\"#c8102e\"\/>\n <text x=\"45.0\" y=\"212.1\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#c8102e\">47.3<\/text>\n <circle cx=\"740.0\" cy=\"199.8\" r=\"4.5\" fill=\"#c8102e\"\/>\n <text x=\"740.0\" y=\"189.8\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#c8102e\">51.1<\/text>\n <path d=\"M45.0,154.0 L740.0,125.2\" fill=\"none\" stroke=\"#003893\" stroke-width=\"3\"\/>\n <circle cx=\"45.0\" cy=\"154.0\" r=\"4.5\" fill=\"#003893\"\/>\n <text x=\"45.0\" y=\"144.0\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#003893\">58.9<\/text>\n <circle cx=\"740.0\" cy=\"125.2\" r=\"4.5\" fill=\"#003893\"\/>\n <text x=\"740.0\" y=\"115.2\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#003893\">63.8<\/text>\n <path d=\"M45.0,115.2 L740.0,80.5\" fill=\"none\" stroke=\"#b8960a\" stroke-width=\"3\"\/>\n <circle cx=\"45.0\" cy=\"115.2\" r=\"4.5\" fill=\"#b8960a\"\/>\n <text x=\"45.0\" y=\"105.2\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#b8960a\">65.5<\/text>\n <circle cx=\"740.0\" cy=\"80.5\" r=\"4.5\" fill=\"#b8960a\"\/>\n <text x=\"740.0\" y=\"70.5\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#b8960a\">71.4<\/text>\n <path d=\"M45.0,113.4 L740.0,88.2\" fill=\"none\" stroke=\"#1a8a5f\" stroke-width=\"3\"\/>\n <circle cx=\"45.0\" cy=\"113.4\" r=\"4.5\" fill=\"#1a8a5f\"\/>\n <text x=\"45.0\" y=\"103.4\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#1a8a5f\">65.8<\/text>\n <circle cx=\"740.0\" cy=\"88.2\" r=\"4.5\" fill=\"#1a8a5f\"\/>\n <text x=\"740.0\" y=\"78.2\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#1a8a5f\">70.1<\/text>\n <\/svg>\n <div class=\"legend-row\">\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#c8102e;\"><\/span>Colombia<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#003893;\"><\/span>Chile<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#b8960a;\"><\/span>Costa Rica<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#1a8a5f;\"><\/span>M\u00e9xico<\/span>\n <\/div>\n <\/div>\n <\/section>\n\n <section>\n <h2><span class=\"tag\">3<\/span> Comparaci\u00f3n regional (pares latinoamericanos en la OCDE)<\/h2>\n <p class=\"lead\">Colombia queda rezagada frente a Chile, Costa Rica y M\u00e9xico en casi todas las categor\u00edas, salvo impuestos individuales.<\/p>\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 760 340\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Comparacion regional por categoria\">\n <text x=\"380.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Scores por categor\u00eda (0-100, mayor = mejor)<\/text>\n <line x1=\"40\" y1=\"285.0\" x2=\"740\" y2=\"285.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"289.0\" text-anchor=\"end\" class=\"axis-label\">0<\/text>\n <line x1=\"40\" y1=\"221.2\" x2=\"740\" y2=\"221.2\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"225.2\" text-anchor=\"end\" class=\"axis-label\">25<\/text>\n <line x1=\"40\" y1=\"157.5\" x2=\"740\" y2=\"157.5\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"161.5\" text-anchor=\"end\" class=\"axis-label\">50<\/text>\n <line x1=\"40\" y1=\"93.8\" x2=\"740\" y2=\"93.8\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"97.8\" text-anchor=\"end\" class=\"axis-label\">75<\/text>\n <line x1=\"40\" y1=\"30.0\" x2=\"740\" y2=\"30.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"34.0\" text-anchor=\"end\" class=\"axis-label\">100<\/text>\n <rect x=\"51.7\" y=\"102.9\" width=\"19.8\" height=\"182.1\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"75.0\" y=\"106.2\" width=\"19.8\" height=\"178.8\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"98.3\" y=\"122.3\" width=\"19.8\" height=\"162.7\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"121.7\" y=\"154.7\" width=\"19.8\" height=\"130.3\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"98.3\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">General<\/text>\n <rect x=\"168.3\" y=\"162.6\" width=\"19.8\" height=\"122.4\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"191.7\" y=\"136.1\" width=\"19.8\" height=\"148.9\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"215.0\" y=\"149.3\" width=\"19.8\" height=\"135.7\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"238.3\" y=\"181.5\" width=\"19.8\" height=\"103.5\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"215.0\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Corporativo<\/text>\n <rect x=\"285.0\" y=\"130.5\" width=\"19.8\" height=\"154.5\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"308.3\" y=\"104.0\" width=\"19.8\" height=\"181.0\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"331.7\" y=\"132.8\" width=\"19.8\" height=\"152.2\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"355.0\" y=\"94.3\" width=\"19.8\" height=\"190.7\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"331.7\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Individual<\/text>\n <rect x=\"401.7\" y=\"70.5\" width=\"19.8\" height=\"214.5\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"425.0\" y=\"117.2\" width=\"19.8\" height=\"167.8\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"448.3\" y=\"88.9\" width=\"19.8\" height=\"196.1\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"471.7\" y=\"134.3\" width=\"19.8\" height=\"150.7\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"448.3\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Consumo<\/text>\n <rect x=\"518.3\" y=\"104.5\" width=\"19.8\" height=\"180.5\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"541.7\" y=\"77.4\" width=\"19.8\" height=\"207.6\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"565.0\" y=\"101.1\" width=\"19.8\" height=\"183.9\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"588.3\" y=\"176.6\" width=\"19.8\" height=\"108.4\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"565.0\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Propiedad<\/text>\n <rect x=\"635.0\" y=\"119.2\" width=\"19.8\" height=\"165.8\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"658.3\" y=\"165.7\" width=\"19.8\" height=\"119.3\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"681.7\" y=\"192.9\" width=\"19.8\" height=\"92.1\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"705.0\" y=\"175.9\" width=\"19.8\" height=\"109.1\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"681.7\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Transfront.<\/text>\n <\/svg>\n <div class=\"legend-row\">\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#f7c800;\"><\/span>Costa Rica<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#1a8a5f;\"><\/span>M\u00e9xico<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#003893;\"><\/span>Chile<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#c8102e;\"><\/span>Colombia<\/span>\n <\/div>\n <\/div>\n <table style=\"margin-top:22px;\">\n <thead>\n <tr>\n <th>Pa\u00eds<\/th><th class=\"num\">Puesto gral.<\/th><th class=\"num\">Score<\/th>\n <th class=\"num\">Corp.<\/th><th class=\"num\">Individual<\/th><th class=\"num\">Consumo<\/th>\n <th class=\"num\">Propiedad<\/th><th class=\"num\">Transfronterizo<\/th>\n <\/tr>\n <\/thead>\n <tbody>\n <tr><td>Costa Rica<\/td><td class=\"num\">17<\/td><td class=\"num\">71.4<\/td><td class=\"num\">34<\/td><td class=\"num\">23<\/td><td class=\"num\">6<\/td><td class=\"num\">12<\/td><td class=\"num\">30<\/td><\/tr>\n <tr><td>M\u00e9xico<\/td><td class=\"num\">18<\/td><td class=\"num\">70.1<\/td><td class=\"num\">26<\/td><td class=\"num\">14<\/td><td class=\"num\">12<\/td><td class=\"num\">3<\/td><td class=\"num\">36<\/td><\/tr>\n <tr><td>Chile<\/td><td class=\"num\">28<\/td><td class=\"num\">63.8<\/td><td class=\"num\">32<\/td><td class=\"num\">24<\/td><td class=\"num\">10<\/td><td class=\"num\">11<\/td><td class=\"num\">38<\/td><\/tr>\n <tr class=\"highlight-row\"><td>Colombia<\/td><td class=\"num\">36<\/td><td class=\"num\">51.1<\/td><td class=\"num\">37<\/td><td class=\"num\">12<\/td><td class=\"num\">15<\/td><td class=\"num\">33<\/td><td class=\"num\">37<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/section>\n\n <section>\n <h2><span class=\"tag\">4<\/span> Tasas clave comparadas<\/h2>\n <div class=\"grid-2\">\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 760 300\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Tarifa corporativa comparada\">\n <text x=\"380.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Tarifa del impuesto de renta corporativo<\/text>\n <line x1=\"40\" y1=\"250.0\" x2=\"740\" y2=\"250.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"254.0\" text-anchor=\"end\" class=\"axis-label\">0<\/text>\n <line x1=\"40\" y1=\"195.0\" x2=\"740\" y2=\"195.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"199.0\" text-anchor=\"end\" class=\"axis-label\">10<\/text>\n <line x1=\"40\" y1=\"140.0\" x2=\"740\" y2=\"140.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"144.0\" text-anchor=\"end\" class=\"axis-label\">20<\/text>\n <line x1=\"40\" y1=\"85.0\" x2=\"740\" y2=\"85.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"89.0\" text-anchor=\"end\" class=\"axis-label\">30<\/text>\n <line x1=\"40\" y1=\"30.0\" x2=\"740\" y2=\"30.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"34.0\" text-anchor=\"end\" class=\"axis-label\">40<\/text>\n <rect x=\"71.5\" y=\"57.5\" width=\"77.0\" height=\"192.5\" rx=\"4\" fill=\"#c8102e\"\/>\n <text x=\"110.0\" y=\"51.5\" text-anchor=\"middle\" class=\"value-label\">35.0%<\/text>\n <text x=\"110.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Colombia<\/text>\n <rect x=\"211.5\" y=\"101.5\" width=\"77.0\" height=\"148.5\" rx=\"4\" fill=\"#003893\"\/>\n <text x=\"250.0\" y=\"95.5\" text-anchor=\"middle\" class=\"value-label\">27.0%<\/text>\n <text x=\"250.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Chile<\/text>\n <rect x=\"351.5\" y=\"85.0\" width=\"77.0\" height=\"165.0\" rx=\"4\" fill=\"#f7c800\"\/>\n <text x=\"390.0\" y=\"79.0\" text-anchor=\"middle\" class=\"value-label\">30.0%<\/text>\n <text x=\"390.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Costa Rica<\/text>\n <rect x=\"491.5\" y=\"85.0\" width=\"77.0\" height=\"165.0\" rx=\"4\" fill=\"#1a8a5f\"\/>\n <text x=\"530.0\" y=\"79.0\" text-anchor=\"middle\" class=\"value-label\">30.0%<\/text>\n <text x=\"530.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">M\u00e9xico<\/text>\n <rect x=\"631.5\" y=\"116.9\" width=\"77.0\" height=\"133.1\" rx=\"4\" fill=\"#94a3b8\"\/>\n <text x=\"670.0\" y=\"110.9\" text-anchor=\"middle\" class=\"value-label\">24.2%<\/text>\n <text x=\"670.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Prom. OCDE<\/text>\n <\/svg>\n <\/div>\n <div>\n <table>\n <thead>\n <tr><th>Indicador<\/th><th class=\"num\">Colombia<\/th><th class=\"num\">Chile<\/th><th class=\"num\">Costa Rica<\/th><th class=\"num\">M\u00e9xico<\/th><th class=\"num\">Prom. OCDE<\/th><\/tr>\n <\/thead>\n <tbody>\n <tr><td>Tarifa corporativa<\/td><td class=\"num\">35.0%<\/td><td class=\"num\">27.0%<\/td><td class=\"num\">30.0%<\/td><td class=\"num\">30.0%<\/td><td class=\"num\">24.2%<\/td><\/tr>\n <tr><td>Tarifa marginal personal<\/td><td class=\"num\">39.0%<\/td><td class=\"num\">40.0%<\/td><td class=\"num\">33.6%<\/td><td class=\"num\">35.0%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Ganancias de capital<\/td><td class=\"num\">20.0%<\/td><td class=\"num\">40.0%<\/td><td class=\"num\">15.0%<\/td><td class=\"num\">10.0%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Dividendos<\/td><td class=\"num\">15.0%<\/td><td class=\"num\">23.9%<\/td><td class=\"num\">15.0%<\/td><td class=\"num\">17.1%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>IVA \/ Impuesto al consumo<\/td><td class=\"num\">19.0%<\/td><td class=\"num\">19.0%<\/td><td class=\"num\">13.0%<\/td><td class=\"num\">16.0%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Base de IVA (% consumo)<\/td><td class=\"num\">38.5%<\/td><td class=\"num\">67.2%<\/td><td class=\"num\">50.1%<\/td><td class=\"num\">35.0%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Tratados de doble tributaci\u00f3n<\/td><td class=\"num\">14<\/td><td class=\"num\">37<\/td><td class=\"num\">4<\/td><td class=\"num\">60<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Impuesto al patrimonio neto<\/td><td class=\"num\">S\u00ed<\/td><td class=\"num\">No<\/td><td class=\"num\">No<\/td><td class=\"num\">No<\/td><td class=\"num\">–<\/td><\/tr>\n <\/tbody>\n <\/table>\n <p class=\"source-note\">Fuentes: Tablas 1 a 7 y Ap\u00e9ndices A-C del informe ITCI 2025 (Tax Foundation).<\/p>\n <\/div>\n <\/div>\n <\/section>\n\n <section>\n <h2><span class=\"tag\">5<\/span> Fortalezas y debilidades<\/h2>\n <div class=\"two-col-lists\">\n <div class=\"list-card strengths\">\n <h3>\u2714 Fortalezas<\/h3>\n <ul>\n <li>Un trabajador con el salario promedio nacional enfrenta la <strong>carga tributaria m\u00e1s baja de la OCDE<\/strong>.<\/li>\n <li>Dividendos (15%) y ganancias de capital (20%) gravados a tasas relativamente bajas.<\/li>\n <li>IVA del 19%, en l\u00ednea con el promedio OCDE, aplicado <strong>sin umbral m\u00ednimo<\/strong> de ingresos.<\/li>\n <li>Mejor\u00f3 un puesto y +3.9 puntos frente a 2024.<\/li>\n <\/ul>\n <\/div>\n <div class=\"list-card weaknesses\">\n <h3>\u2718 Debilidades<\/h3>\n <ul>\n <li>Tarifa corporativa de <strong>35%<\/strong>, muy por encima del promedio OCDE (24.2%).<\/li>\n <li>Uno de solo <strong>3 pa\u00edses OCDE<\/strong> (con Chile y M\u00e9xico) con sistema corporativo de renta mundial, no territorial.<\/li>\n <li><strong>0% de exenci\u00f3n<\/strong> a dividendos y ganancias de capital extranjeras.<\/li>\n <li>Red de solo <strong>14 tratados<\/strong> de doble tributaci\u00f3n, la m\u00e1s peque\u00f1a del \u00edndice.<\/li>\n <li>Cobra <strong>impuesto al patrimonio neto<\/strong> y <strong>gravamen a transacciones financieras<\/strong>.<\/li>\n <li>Base de IVA angosta: cubre solo <strong>38.5%<\/strong> del consumo total; ratio de recaudo de IVA de 0.39, de los peores del \u00edndice.<\/li>\n <li>Aplica un <strong>Digital Services Tax (DST)<\/strong>, lo que penaliza su puntaje.<\/li>\n <\/ul>\n <\/div>\n <\/div>\n <\/section>\n\n <footer>\n Fuente: Tax Foundation, “International Tax Competitiveness Index 2025” (PDF adjunto por el usuario).<br>\n Documento generado a partir del an\u00e1lisis del informe original. Gr\u00e1ficas renderizadas en SVG puro (sin dependencias externas).\n <\/footer>\n<\/div>\n<\/body>\n<\/html>\n\n","protected":false},"excerpt":{"rendered":"<p>El desempe\u00f1o econ\u00f3mico de un pa\u00eds se ve influenciado por la estructura del c\u00f3digo tributario. Un c\u00f3digo bien estructurado es f\u00e1cil de cumplir para los contribuyentes, genera un mejor recaudo y con una gesti\u00f3n fiscal eficiente puede fomentar el desarrollo econ\u00f3mico del pa\u00eds o territorio donde se aplique. Por el<\/p>\n<div class=\"continue-reading-wrapper\"><a href=\"https:\/\/observatorioarmenia.org\/site\/observatorio-tributario-como-esta-colombia-en-el-indice-de-competitividad-de-impuestos-itci-2025\/\" class=\"continue-reading\">Ampliar informaci\u00f3n<i class=\"ion-ios-arrow-right\"><\/i><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8167","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/posts\/8167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/comments?post=8167"}],"version-history":[{"count":1,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/posts\/8167\/revisions"}],"predecessor-version":[{"id":8168,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/posts\/8167\/revisions\/8168"}],"wp:attachment":[{"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/media?parent=8167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/categories?post=8167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/tags?post=8167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

{"id":8167,"date":"2026-07-22T08:32:13","date_gmt":"2026-07-22T13:32:13","guid":{"rendered":"https:\/\/observatorioarmenia.org\/site\/?p=8167"},"modified":"2026-07-22T08:32:13","modified_gmt":"2026-07-22T13:32:13","slug":"observatorio-tributario-como-esta-colombia-en-el-indice-de-competitividad-de-impuestos-itci-2025","status":"publish","type":"post","link":"https:\/\/observatorioarmenia.org\/site\/observatorio-tributario-como-esta-colombia-en-el-indice-de-competitividad-de-impuestos-itci-2025\/","title":{"rendered":"Observatorio Tributario: c\u00f3mo est\u00e1 Colombia en el \u00cdndice de Competitividad de Impuestos (ITCI) 2025"},"content":{"rendered":"\n

El desempe\u00f1o econ\u00f3mico de un pa\u00eds se ve influenciado por la estructura del c\u00f3digo tributario. Un c\u00f3digo bien estructurado es f\u00e1cil de cumplir para los contribuyentes, genera un mejor recaudo y con una gesti\u00f3n fiscal eficiente puede fomentar el desarrollo econ\u00f3mico del pa\u00eds o territorio donde se aplique. Por el contrario, un mal c\u00f3digo de rentas mal estructurado puede ser costoso, distorsionar la toma de decisiones econ\u00f3micas y contribuir de manera limitada al desarrollo econ\u00f3mico.<\/p>\n\n\n\n

El \u00cdndice de Competitividad de Impuestos (International Tax Competitiveness Index, ITCI – 2025) mide que tan competitivo es un sistema de impuesto de los pa\u00edses de la OCDE. A continuaci\u00f3n se presenta los resultados para Colombia.<\/p>\n\n\n\n\n\n\n\n\nColombia en el International Tax Competitiveness Index 2025<\/title>\n<style>\n :root{\n --bg:#0f1720;\n --panel:#ffffff;\n --panel-alt:#f7f9fc;\n --border:#e2e8f0;\n --text:#1a2332;\n --muted:#5b6778;\n --accent:#c8102e;\n --accent2:#003893;\n --accent3:#f7c800;\n --good:#1a8a5f;\n --bad:#c8102e;\n --shadow: 0 1px 3px rgba(16,24,40,.08), 0 1px 2px rgba(16,24,40,.06);\n }\n *{box-sizing:border-box;}\n body{\n margin:0;\n font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\n background: linear-gradient(180deg,#f4f6fa 0%, #eef1f6 100%);\n color:var(--text);\n line-height:1.55;\n }\n .wrap{max-width:1080px;margin:0 auto;padding:32px 20px 64px;}\n header.hero{\n background: linear-gradient(135deg, var(--accent2) 0%, #002a6b 100%);\n color:#fff;\n border-radius:16px;\n padding:36px 32px;\n box-shadow: var(--shadow);\n margin-bottom:28px;\n position:relative;\n overflow:hidden;\n }\n header.hero::after{\n content:\"\";\n position:absolute; right:-60px; top:-60px;\n width:240px;height:240px;border-radius:50%;\n background:radial-gradient(circle, rgba(247,200,0,.25), transparent 70%);\n }\n header.hero h1{margin:0 0 6px; font-size:1.7rem; font-weight:700;}\n header.hero p.subtitle{margin:0; color:#dfe7f7; font-size:.95rem;}\n .stat-row{display:flex; gap:14px; margin-top:22px; flex-wrap:wrap;}\n .stat-card{\n background:rgba(255,255,255,.1);\n border:1px solid rgba(255,255,255,.18);\n border-radius:12px;\n padding:14px 18px;\n min-width:140px;\n flex:1;\n }\n .stat-card .label{font-size:.72rem; text-transform:uppercase; letter-spacing:.04em; color:#c9d6ee;}\n .stat-card .value{font-size:1.5rem; font-weight:700; margin-top:2px;}\n .stat-card .delta{font-size:.78rem; color:#9fe6c4; margin-top:2px;}\n\n section{\n background:var(--panel);\n border:1px solid var(--border);\n border-radius:14px;\n padding:26px 28px;\n margin-bottom:22px;\n box-shadow: var(--shadow);\n }\n section h2{\n font-size:1.15rem;\n margin:0 0 4px;\n color:var(--text);\n display:flex; align-items:center; gap:8px;\n }\n section h2 .tag{\n font-size:.65rem; font-weight:700; text-transform:uppercase; letter-spacing:.05em;\n background:var(--accent2); color:#fff; padding:3px 8px; border-radius:6px;\n }\n section p.lead{color:var(--muted); font-size:.92rem; margin:6px 0 18px;}\n\n .grid-2{display:grid; grid-template-columns:1.1fr .9fr; gap:24px; align-items:start;}\n @media (max-width:800px){ .grid-2{grid-template-columns:1fr;} }\n\n .chart-card{background:var(--panel-alt); border:1px solid var(--border); border-radius:10px; padding:12px;}\n .chart-svg{width:100%; height:auto; display:block;}\n .chart-title{font-size:13px; font-weight:700; fill:#1a2332;}\n .axis-label{font-size:11px; fill:#5b6778;}\n .value-label{font-size:12px; font-weight:700; fill:#1a2332;}\n .value-label-sm{font-size:10px; font-weight:700;}\n .grid-line{stroke:#e2e8f0; stroke-width:1;}\n .radar-ring{fill:none; stroke:#e2e8f0; stroke-width:1;}\n .radar-axis{stroke:#cbd5e1; stroke-width:1;}\n\n .legend-row{display:flex; flex-wrap:wrap; gap:14px; justify-content:center; margin-top:6px; font-size:.8rem; color:var(--muted);}\n .legend-item{display:flex; align-items:center; gap:6px;}\n .legend-dot{width:10px; height:10px; border-radius:3px; display:inline-block;}\n\n table{width:100%; border-collapse:collapse; font-size:.88rem; margin-top:4px;}\n thead th{\n text-align:left; font-size:.72rem; text-transform:uppercase; letter-spacing:.04em;\n color:var(--muted); border-bottom:2px solid var(--border); padding:8px 10px;\n }\n tbody td{padding:9px 10px; border-bottom:1px solid var(--border);}\n tbody tr:last-child td{border-bottom:none;}\n tbody tr:nth-child(even){background:var(--panel-alt);}\n td.num, th.num{text-align:right; font-variant-numeric: tabular-nums;}\n .highlight-row td{background:#fff2f2 !important; font-weight:600;}\n\n .two-col-lists{display:grid; grid-template-columns:1fr 1fr; gap:20px;}\n @media (max-width:700px){.two-col-lists{grid-template-columns:1fr;}}\n .list-card{border-radius:10px; padding:16px 18px;}\n .list-card.strengths{background:#eef8f1; border:1px solid #cdeadb;}\n .list-card.weaknesses{background:#fdeeee; border:1px solid #f5cccc;}\n .list-card h3{margin:0 0 8px; font-size:.95rem;}\n .list-card.strengths h3{color:var(--good);}\n .list-card.weaknesses h3{color:var(--bad);}\n .list-card ul{margin:0; padding-left:18px; font-size:.88rem;}\n .list-card li{margin-bottom:8px;}\n\n footer{text-align:center; color:var(--muted); font-size:.78rem; margin-top:30px;}\n .source-note{font-size:.72rem; color:var(--muted); margin-top:10px;}\n<\/style>\n<\/head>\n<body>\n<div class=\"wrap\">\n\n <header class=\"hero\">\n <h1>Colombia en el International Tax Competitiveness Index (ITCI) 2025<\/h1>\n <p class=\"subtitle\">An\u00e1lisis basado en el informe de Tax Foundation, ITCI 2025 (38 pa\u00edses de la OCDE)<\/p>\n <div class=\"stat-row\">\n <div class=\"stat-card\">\n <div class=\"label\">Puesto general<\/div>\n <div class=\"value\">36 \/ 38<\/div>\n <div class=\"delta\">\u25b2 +1 vs. 2024 (37\u00b0)<\/div>\n <\/div>\n <div class=\"stat-card\">\n <div class=\"label\">Score general<\/div>\n <div class=\"value\">51.1<\/div>\n <div class=\"delta\">\u25b2 +3.9 pts vs. 2024 (47.3)<\/div>\n <\/div>\n <div class=\"stat-card\">\n <div class=\"label\">Peor categor\u00eda<\/div>\n <div class=\"value\">Corporativo<\/div>\n <div class=\"delta\">Puesto 37 de 38<\/div>\n <\/div>\n <div class=\"stat-card\">\n <div class=\"label\">Mejor categor\u00eda<\/div>\n <div class=\"value\">Individual<\/div>\n <div class=\"delta\">Puesto 12 de 38<\/div>\n <\/div>\n <\/div>\n <\/header>\n\n <section>\n <h2><span class=\"tag\">1<\/span> Puntaje por categor\u00eda<\/h2>\n <p class=\"lead\">El ITCI eval\u00faa cinco componentes: impuestos corporativos, individuales, al consumo, a la propiedad y reglas transfronterizas. El perfil de Colombia es muy desigual: fuerte en tributaci\u00f3n individual, d\u00e9bil en el resto.<\/p>\n <div class=\"grid-2\">\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 760 300\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Score de Colombia por categoria\">\n <text x=\"380.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Score de Colombia por categor\u00eda (0-100)<\/text>\n <line x1=\"40\" y1=\"250.0\" x2=\"740\" y2=\"250.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"254.0\" text-anchor=\"end\" class=\"axis-label\">0<\/text>\n <line x1=\"40\" y1=\"195.0\" x2=\"740\" y2=\"195.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"199.0\" text-anchor=\"end\" class=\"axis-label\">25<\/text>\n <line x1=\"40\" y1=\"140.0\" x2=\"740\" y2=\"140.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"144.0\" text-anchor=\"end\" class=\"axis-label\">50<\/text>\n <line x1=\"40\" y1=\"85.0\" x2=\"740\" y2=\"85.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"89.0\" text-anchor=\"end\" class=\"axis-label\">75<\/text>\n <line x1=\"40\" y1=\"30.0\" x2=\"740\" y2=\"30.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"34.0\" text-anchor=\"end\" class=\"axis-label\">100<\/text>\n <rect x=\"66.2\" y=\"137.6\" width=\"64.2\" height=\"112.4\" rx=\"4\" fill=\"#003893\"\/>\n <text x=\"98.3\" y=\"131.6\" text-anchor=\"middle\" class=\"value-label\">51.1<\/text>\n <text x=\"98.3\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">General<\/text>\n <rect x=\"182.9\" y=\"160.7\" width=\"64.2\" height=\"89.3\" rx=\"4\" fill=\"#c8102e\"\/>\n <text x=\"215.0\" y=\"154.7\" text-anchor=\"middle\" class=\"value-label\">40.6<\/text>\n <text x=\"215.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Corporativo<\/text>\n <rect x=\"299.6\" y=\"85.4\" width=\"64.2\" height=\"164.6\" rx=\"4\" fill=\"#1a8a5f\"\/>\n <text x=\"331.7\" y=\"79.4\" text-anchor=\"middle\" class=\"value-label\">74.8<\/text>\n <text x=\"331.7\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Individual<\/text>\n <rect x=\"416.2\" y=\"120.0\" width=\"64.2\" height=\"130.0\" rx=\"4\" fill=\"#f7c800\"\/>\n <text x=\"448.3\" y=\"114.0\" text-anchor=\"middle\" class=\"value-label\">59.1<\/text>\n <text x=\"448.3\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Consumo<\/text>\n <rect x=\"532.9\" y=\"156.5\" width=\"64.2\" height=\"93.5\" rx=\"4\" fill=\"#c8102e\"\/>\n <text x=\"565.0\" y=\"150.5\" text-anchor=\"middle\" class=\"value-label\">42.5<\/text>\n <text x=\"565.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Propiedad<\/text>\n <rect x=\"649.6\" y=\"155.8\" width=\"64.2\" height=\"94.2\" rx=\"4\" fill=\"#c8102e\"\/>\n <text x=\"681.7\" y=\"149.8\" text-anchor=\"middle\" class=\"value-label\">42.8<\/text>\n <text x=\"681.7\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Transfront.<\/text>\n <\/svg>\n <\/div>\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 360 320\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Perfil de competitividad Colombia\">\n <text x=\"180.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Perfil de competitividad<\/text>\n <polygon points=\"180.0,139.8 205.0,157.9 195.4,187.2 164.6,187.2 155.0,157.9\" class=\"radar-ring\"\/>\n <polygon points=\"180.0,113.5 229.9,149.8 210.9,208.5 149.1,208.5 130.1,149.8\" class=\"radar-ring\"\/>\n <polygon points=\"180.0,87.2 254.9,141.7 226.3,229.7 133.7,229.7 105.1,141.7\" class=\"radar-ring\"\/>\n <polygon points=\"180.0,61.0 279.9,133.6 241.7,250.9 118.3,250.9 80.1,133.6\" class=\"radar-ring\"\/>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"180.0\" y2=\"61.0\" class=\"radar-axis\"\/>\n <text x=\"180.0\" y=\"39.0\" text-anchor=\"middle\" class=\"axis-label\">Corporativo<\/text>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"279.9\" y2=\"133.6\" class=\"radar-axis\"\/>\n <text x=\"300.8\" y=\"126.8\" text-anchor=\"start\" class=\"axis-label\">Individual<\/text>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"241.7\" y2=\"250.9\" class=\"radar-axis\"\/>\n <text x=\"254.6\" y=\"268.7\" text-anchor=\"start\" class=\"axis-label\">Consumo<\/text>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"118.3\" y2=\"250.9\" class=\"radar-axis\"\/>\n <text x=\"105.4\" y=\"268.7\" text-anchor=\"end\" class=\"axis-label\">Propiedad<\/text>\n <line x1=\"180.0\" y1=\"166.0\" x2=\"80.1\" y2=\"133.6\" class=\"radar-axis\"\/>\n <text x=\"59.2\" y=\"126.8\" text-anchor=\"end\" class=\"axis-label\">Transfront.<\/text>\n <polygon points=\"180.0,123.4 254.7,141.7 216.5,216.2 153.8,202.1 137.3,152.1\" fill=\"#c8102e\" fill-opacity=\"0.22\" stroke=\"#c8102e\" stroke-width=\"2.5\"\/>\n <circle cx=\"180.0\" cy=\"123.4\" r=\"3.5\" fill=\"#c8102e\"\/>\n <circle cx=\"254.7\" cy=\"141.7\" r=\"3.5\" fill=\"#c8102e\"\/>\n <circle cx=\"216.5\" cy=\"216.2\" r=\"3.5\" fill=\"#c8102e\"\/>\n <circle cx=\"153.8\" cy=\"202.1\" r=\"3.5\" fill=\"#c8102e\"\/>\n <circle cx=\"137.3\" cy=\"152.1\" r=\"3.5\" fill=\"#c8102e\"\/>\n <\/svg>\n <\/div>\n <\/div>\n <table style=\"margin-top:22px;\">\n <thead>\n <tr><th>Categor\u00eda<\/th><th class=\"num\">Puesto (de 38)<\/th><th class=\"num\">Score (0-100)<\/th><\/tr>\n <\/thead>\n <tbody>\n <tr><td>Puntaje general<\/td><td class=\"num\">36<\/td><td class=\"num\">51.1<\/td><\/tr>\n <tr><td>Impuestos corporativos<\/td><td class=\"num\">37<\/td><td class=\"num\">40.6<\/td><\/tr>\n <tr><td>Impuestos individuales<\/td><td class=\"num\">12<\/td><td class=\"num\">74.8<\/td><\/tr>\n <tr><td>Impuestos al consumo (IVA)<\/td><td class=\"num\">15<\/td><td class=\"num\">59.1<\/td><\/tr>\n <tr><td>Impuestos a la propiedad<\/td><td class=\"num\">33<\/td><td class=\"num\">42.5<\/td><\/tr>\n <tr><td>Reglas transfronterizas<\/td><td class=\"num\">37<\/td><td class=\"num\">42.8<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/section>\n\n <section>\n <h2><span class=\"tag\">2<\/span> Evoluci\u00f3n 2024 \u2192 2025<\/h2>\n <p class=\"lead\">Colombia mejor\u00f3 levemente, en l\u00ednea con la mayor\u00eda de la regi\u00f3n. Chile y Costa Rica avanzaron m\u00e1s en puntaje absoluto.<\/p>\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 760 320\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Score general 2024 vs 2025\">\n <text x=\"380.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Score general: 2024 vs 2025<\/text>\n <line x1=\"45\" y1=\"265.0\" x2=\"740\" y2=\"265.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"269.0\" text-anchor=\"end\" class=\"axis-label\">40<\/text>\n <line x1=\"45\" y1=\"218.0\" x2=\"740\" y2=\"218.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"222.0\" text-anchor=\"end\" class=\"axis-label\">48<\/text>\n <line x1=\"45\" y1=\"171.0\" x2=\"740\" y2=\"171.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"175.0\" text-anchor=\"end\" class=\"axis-label\">56<\/text>\n <line x1=\"45\" y1=\"124.0\" x2=\"740\" y2=\"124.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"128.0\" text-anchor=\"end\" class=\"axis-label\">64<\/text>\n <line x1=\"45\" y1=\"77.0\" x2=\"740\" y2=\"77.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"81.0\" text-anchor=\"end\" class=\"axis-label\">72<\/text>\n <line x1=\"45\" y1=\"30.0\" x2=\"740\" y2=\"30.0\" class=\"grid-line\"\/>\n <text x=\"37\" y=\"34.0\" text-anchor=\"end\" class=\"axis-label\">80<\/text>\n <text x=\"45.0\" y=\"287.0\" text-anchor=\"middle\" class=\"axis-label\">2024<\/text>\n <text x=\"740.0\" y=\"287.0\" text-anchor=\"middle\" class=\"axis-label\">2025<\/text>\n <path d=\"M45.0,222.1 L740.0,199.8\" fill=\"none\" stroke=\"#c8102e\" stroke-width=\"3\"\/>\n <circle cx=\"45.0\" cy=\"222.1\" r=\"4.5\" fill=\"#c8102e\"\/>\n <text x=\"45.0\" y=\"212.1\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#c8102e\">47.3<\/text>\n <circle cx=\"740.0\" cy=\"199.8\" r=\"4.5\" fill=\"#c8102e\"\/>\n <text x=\"740.0\" y=\"189.8\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#c8102e\">51.1<\/text>\n <path d=\"M45.0,154.0 L740.0,125.2\" fill=\"none\" stroke=\"#003893\" stroke-width=\"3\"\/>\n <circle cx=\"45.0\" cy=\"154.0\" r=\"4.5\" fill=\"#003893\"\/>\n <text x=\"45.0\" y=\"144.0\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#003893\">58.9<\/text>\n <circle cx=\"740.0\" cy=\"125.2\" r=\"4.5\" fill=\"#003893\"\/>\n <text x=\"740.0\" y=\"115.2\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#003893\">63.8<\/text>\n <path d=\"M45.0,115.2 L740.0,80.5\" fill=\"none\" stroke=\"#b8960a\" stroke-width=\"3\"\/>\n <circle cx=\"45.0\" cy=\"115.2\" r=\"4.5\" fill=\"#b8960a\"\/>\n <text x=\"45.0\" y=\"105.2\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#b8960a\">65.5<\/text>\n <circle cx=\"740.0\" cy=\"80.5\" r=\"4.5\" fill=\"#b8960a\"\/>\n <text x=\"740.0\" y=\"70.5\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#b8960a\">71.4<\/text>\n <path d=\"M45.0,113.4 L740.0,88.2\" fill=\"none\" stroke=\"#1a8a5f\" stroke-width=\"3\"\/>\n <circle cx=\"45.0\" cy=\"113.4\" r=\"4.5\" fill=\"#1a8a5f\"\/>\n <text x=\"45.0\" y=\"103.4\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#1a8a5f\">65.8<\/text>\n <circle cx=\"740.0\" cy=\"88.2\" r=\"4.5\" fill=\"#1a8a5f\"\/>\n <text x=\"740.0\" y=\"78.2\" text-anchor=\"middle\" class=\"value-label-sm\" fill=\"#1a8a5f\">70.1<\/text>\n <\/svg>\n <div class=\"legend-row\">\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#c8102e;\"><\/span>Colombia<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#003893;\"><\/span>Chile<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#b8960a;\"><\/span>Costa Rica<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#1a8a5f;\"><\/span>M\u00e9xico<\/span>\n <\/div>\n <\/div>\n <\/section>\n\n <section>\n <h2><span class=\"tag\">3<\/span> Comparaci\u00f3n regional (pares latinoamericanos en la OCDE)<\/h2>\n <p class=\"lead\">Colombia queda rezagada frente a Chile, Costa Rica y M\u00e9xico en casi todas las categor\u00edas, salvo impuestos individuales.<\/p>\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 760 340\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Comparacion regional por categoria\">\n <text x=\"380.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Scores por categor\u00eda (0-100, mayor = mejor)<\/text>\n <line x1=\"40\" y1=\"285.0\" x2=\"740\" y2=\"285.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"289.0\" text-anchor=\"end\" class=\"axis-label\">0<\/text>\n <line x1=\"40\" y1=\"221.2\" x2=\"740\" y2=\"221.2\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"225.2\" text-anchor=\"end\" class=\"axis-label\">25<\/text>\n <line x1=\"40\" y1=\"157.5\" x2=\"740\" y2=\"157.5\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"161.5\" text-anchor=\"end\" class=\"axis-label\">50<\/text>\n <line x1=\"40\" y1=\"93.8\" x2=\"740\" y2=\"93.8\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"97.8\" text-anchor=\"end\" class=\"axis-label\">75<\/text>\n <line x1=\"40\" y1=\"30.0\" x2=\"740\" y2=\"30.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"34.0\" text-anchor=\"end\" class=\"axis-label\">100<\/text>\n <rect x=\"51.7\" y=\"102.9\" width=\"19.8\" height=\"182.1\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"75.0\" y=\"106.2\" width=\"19.8\" height=\"178.8\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"98.3\" y=\"122.3\" width=\"19.8\" height=\"162.7\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"121.7\" y=\"154.7\" width=\"19.8\" height=\"130.3\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"98.3\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">General<\/text>\n <rect x=\"168.3\" y=\"162.6\" width=\"19.8\" height=\"122.4\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"191.7\" y=\"136.1\" width=\"19.8\" height=\"148.9\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"215.0\" y=\"149.3\" width=\"19.8\" height=\"135.7\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"238.3\" y=\"181.5\" width=\"19.8\" height=\"103.5\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"215.0\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Corporativo<\/text>\n <rect x=\"285.0\" y=\"130.5\" width=\"19.8\" height=\"154.5\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"308.3\" y=\"104.0\" width=\"19.8\" height=\"181.0\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"331.7\" y=\"132.8\" width=\"19.8\" height=\"152.2\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"355.0\" y=\"94.3\" width=\"19.8\" height=\"190.7\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"331.7\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Individual<\/text>\n <rect x=\"401.7\" y=\"70.5\" width=\"19.8\" height=\"214.5\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"425.0\" y=\"117.2\" width=\"19.8\" height=\"167.8\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"448.3\" y=\"88.9\" width=\"19.8\" height=\"196.1\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"471.7\" y=\"134.3\" width=\"19.8\" height=\"150.7\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"448.3\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Consumo<\/text>\n <rect x=\"518.3\" y=\"104.5\" width=\"19.8\" height=\"180.5\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"541.7\" y=\"77.4\" width=\"19.8\" height=\"207.6\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"565.0\" y=\"101.1\" width=\"19.8\" height=\"183.9\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"588.3\" y=\"176.6\" width=\"19.8\" height=\"108.4\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"565.0\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Propiedad<\/text>\n <rect x=\"635.0\" y=\"119.2\" width=\"19.8\" height=\"165.8\" rx=\"3\" fill=\"#f7c800\"\/>\n <rect x=\"658.3\" y=\"165.7\" width=\"19.8\" height=\"119.3\" rx=\"3\" fill=\"#1a8a5f\"\/>\n <rect x=\"681.7\" y=\"192.9\" width=\"19.8\" height=\"92.1\" rx=\"3\" fill=\"#003893\"\/>\n <rect x=\"705.0\" y=\"175.9\" width=\"19.8\" height=\"109.1\" rx=\"3\" fill=\"#c8102e\"\/>\n <text x=\"681.7\" y=\"303.0\" text-anchor=\"middle\" class=\"axis-label\">Transfront.<\/text>\n <\/svg>\n <div class=\"legend-row\">\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#f7c800;\"><\/span>Costa Rica<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#1a8a5f;\"><\/span>M\u00e9xico<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#003893;\"><\/span>Chile<\/span>\n <span class=\"legend-item\"><span class=\"legend-dot\" style=\"background:#c8102e;\"><\/span>Colombia<\/span>\n <\/div>\n <\/div>\n <table style=\"margin-top:22px;\">\n <thead>\n <tr>\n <th>Pa\u00eds<\/th><th class=\"num\">Puesto gral.<\/th><th class=\"num\">Score<\/th>\n <th class=\"num\">Corp.<\/th><th class=\"num\">Individual<\/th><th class=\"num\">Consumo<\/th>\n <th class=\"num\">Propiedad<\/th><th class=\"num\">Transfronterizo<\/th>\n <\/tr>\n <\/thead>\n <tbody>\n <tr><td>Costa Rica<\/td><td class=\"num\">17<\/td><td class=\"num\">71.4<\/td><td class=\"num\">34<\/td><td class=\"num\">23<\/td><td class=\"num\">6<\/td><td class=\"num\">12<\/td><td class=\"num\">30<\/td><\/tr>\n <tr><td>M\u00e9xico<\/td><td class=\"num\">18<\/td><td class=\"num\">70.1<\/td><td class=\"num\">26<\/td><td class=\"num\">14<\/td><td class=\"num\">12<\/td><td class=\"num\">3<\/td><td class=\"num\">36<\/td><\/tr>\n <tr><td>Chile<\/td><td class=\"num\">28<\/td><td class=\"num\">63.8<\/td><td class=\"num\">32<\/td><td class=\"num\">24<\/td><td class=\"num\">10<\/td><td class=\"num\">11<\/td><td class=\"num\">38<\/td><\/tr>\n <tr class=\"highlight-row\"><td>Colombia<\/td><td class=\"num\">36<\/td><td class=\"num\">51.1<\/td><td class=\"num\">37<\/td><td class=\"num\">12<\/td><td class=\"num\">15<\/td><td class=\"num\">33<\/td><td class=\"num\">37<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/section>\n\n <section>\n <h2><span class=\"tag\">4<\/span> Tasas clave comparadas<\/h2>\n <div class=\"grid-2\">\n <div class=\"chart-card\">\n <svg viewBox=\"0 0 760 300\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"chart-svg\" role=\"img\" aria-label=\"Tarifa corporativa comparada\">\n <text x=\"380.0\" y=\"18\" text-anchor=\"middle\" class=\"chart-title\">Tarifa del impuesto de renta corporativo<\/text>\n <line x1=\"40\" y1=\"250.0\" x2=\"740\" y2=\"250.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"254.0\" text-anchor=\"end\" class=\"axis-label\">0<\/text>\n <line x1=\"40\" y1=\"195.0\" x2=\"740\" y2=\"195.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"199.0\" text-anchor=\"end\" class=\"axis-label\">10<\/text>\n <line x1=\"40\" y1=\"140.0\" x2=\"740\" y2=\"140.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"144.0\" text-anchor=\"end\" class=\"axis-label\">20<\/text>\n <line x1=\"40\" y1=\"85.0\" x2=\"740\" y2=\"85.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"89.0\" text-anchor=\"end\" class=\"axis-label\">30<\/text>\n <line x1=\"40\" y1=\"30.0\" x2=\"740\" y2=\"30.0\" class=\"grid-line\"\/>\n <text x=\"32\" y=\"34.0\" text-anchor=\"end\" class=\"axis-label\">40<\/text>\n <rect x=\"71.5\" y=\"57.5\" width=\"77.0\" height=\"192.5\" rx=\"4\" fill=\"#c8102e\"\/>\n <text x=\"110.0\" y=\"51.5\" text-anchor=\"middle\" class=\"value-label\">35.0%<\/text>\n <text x=\"110.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Colombia<\/text>\n <rect x=\"211.5\" y=\"101.5\" width=\"77.0\" height=\"148.5\" rx=\"4\" fill=\"#003893\"\/>\n <text x=\"250.0\" y=\"95.5\" text-anchor=\"middle\" class=\"value-label\">27.0%<\/text>\n <text x=\"250.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Chile<\/text>\n <rect x=\"351.5\" y=\"85.0\" width=\"77.0\" height=\"165.0\" rx=\"4\" fill=\"#f7c800\"\/>\n <text x=\"390.0\" y=\"79.0\" text-anchor=\"middle\" class=\"value-label\">30.0%<\/text>\n <text x=\"390.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Costa Rica<\/text>\n <rect x=\"491.5\" y=\"85.0\" width=\"77.0\" height=\"165.0\" rx=\"4\" fill=\"#1a8a5f\"\/>\n <text x=\"530.0\" y=\"79.0\" text-anchor=\"middle\" class=\"value-label\">30.0%<\/text>\n <text x=\"530.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">M\u00e9xico<\/text>\n <rect x=\"631.5\" y=\"116.9\" width=\"77.0\" height=\"133.1\" rx=\"4\" fill=\"#94a3b8\"\/>\n <text x=\"670.0\" y=\"110.9\" text-anchor=\"middle\" class=\"value-label\">24.2%<\/text>\n <text x=\"670.0\" y=\"266.0\" text-anchor=\"middle\" class=\"axis-label\">Prom. OCDE<\/text>\n <\/svg>\n <\/div>\n <div>\n <table>\n <thead>\n <tr><th>Indicador<\/th><th class=\"num\">Colombia<\/th><th class=\"num\">Chile<\/th><th class=\"num\">Costa Rica<\/th><th class=\"num\">M\u00e9xico<\/th><th class=\"num\">Prom. OCDE<\/th><\/tr>\n <\/thead>\n <tbody>\n <tr><td>Tarifa corporativa<\/td><td class=\"num\">35.0%<\/td><td class=\"num\">27.0%<\/td><td class=\"num\">30.0%<\/td><td class=\"num\">30.0%<\/td><td class=\"num\">24.2%<\/td><\/tr>\n <tr><td>Tarifa marginal personal<\/td><td class=\"num\">39.0%<\/td><td class=\"num\">40.0%<\/td><td class=\"num\">33.6%<\/td><td class=\"num\">35.0%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Ganancias de capital<\/td><td class=\"num\">20.0%<\/td><td class=\"num\">40.0%<\/td><td class=\"num\">15.0%<\/td><td class=\"num\">10.0%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Dividendos<\/td><td class=\"num\">15.0%<\/td><td class=\"num\">23.9%<\/td><td class=\"num\">15.0%<\/td><td class=\"num\">17.1%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>IVA \/ Impuesto al consumo<\/td><td class=\"num\">19.0%<\/td><td class=\"num\">19.0%<\/td><td class=\"num\">13.0%<\/td><td class=\"num\">16.0%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Base de IVA (% consumo)<\/td><td class=\"num\">38.5%<\/td><td class=\"num\">67.2%<\/td><td class=\"num\">50.1%<\/td><td class=\"num\">35.0%<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Tratados de doble tributaci\u00f3n<\/td><td class=\"num\">14<\/td><td class=\"num\">37<\/td><td class=\"num\">4<\/td><td class=\"num\">60<\/td><td class=\"num\">–<\/td><\/tr>\n <tr><td>Impuesto al patrimonio neto<\/td><td class=\"num\">S\u00ed<\/td><td class=\"num\">No<\/td><td class=\"num\">No<\/td><td class=\"num\">No<\/td><td class=\"num\">–<\/td><\/tr>\n <\/tbody>\n <\/table>\n <p class=\"source-note\">Fuentes: Tablas 1 a 7 y Ap\u00e9ndices A-C del informe ITCI 2025 (Tax Foundation).<\/p>\n <\/div>\n <\/div>\n <\/section>\n\n <section>\n <h2><span class=\"tag\">5<\/span> Fortalezas y debilidades<\/h2>\n <div class=\"two-col-lists\">\n <div class=\"list-card strengths\">\n <h3>\u2714 Fortalezas<\/h3>\n <ul>\n <li>Un trabajador con el salario promedio nacional enfrenta la <strong>carga tributaria m\u00e1s baja de la OCDE<\/strong>.<\/li>\n <li>Dividendos (15%) y ganancias de capital (20%) gravados a tasas relativamente bajas.<\/li>\n <li>IVA del 19%, en l\u00ednea con el promedio OCDE, aplicado <strong>sin umbral m\u00ednimo<\/strong> de ingresos.<\/li>\n <li>Mejor\u00f3 un puesto y +3.9 puntos frente a 2024.<\/li>\n <\/ul>\n <\/div>\n <div class=\"list-card weaknesses\">\n <h3>\u2718 Debilidades<\/h3>\n <ul>\n <li>Tarifa corporativa de <strong>35%<\/strong>, muy por encima del promedio OCDE (24.2%).<\/li>\n <li>Uno de solo <strong>3 pa\u00edses OCDE<\/strong> (con Chile y M\u00e9xico) con sistema corporativo de renta mundial, no territorial.<\/li>\n <li><strong>0% de exenci\u00f3n<\/strong> a dividendos y ganancias de capital extranjeras.<\/li>\n <li>Red de solo <strong>14 tratados<\/strong> de doble tributaci\u00f3n, la m\u00e1s peque\u00f1a del \u00edndice.<\/li>\n <li>Cobra <strong>impuesto al patrimonio neto<\/strong> y <strong>gravamen a transacciones financieras<\/strong>.<\/li>\n <li>Base de IVA angosta: cubre solo <strong>38.5%<\/strong> del consumo total; ratio de recaudo de IVA de 0.39, de los peores del \u00edndice.<\/li>\n <li>Aplica un <strong>Digital Services Tax (DST)<\/strong>, lo que penaliza su puntaje.<\/li>\n <\/ul>\n <\/div>\n <\/div>\n <\/section>\n\n <footer>\n Fuente: Tax Foundation, “International Tax Competitiveness Index 2025” (PDF adjunto por el usuario).<br>\n Documento generado a partir del an\u00e1lisis del informe original. Gr\u00e1ficas renderizadas en SVG puro (sin dependencias externas).\n <\/footer>\n<\/div>\n<\/body>\n<\/html>\n\n","protected":false},"excerpt":{"rendered":"<p>El desempe\u00f1o econ\u00f3mico de un pa\u00eds se ve influenciado por la estructura del c\u00f3digo tributario. Un c\u00f3digo bien estructurado es f\u00e1cil de cumplir para los contribuyentes, genera un mejor recaudo y con una gesti\u00f3n fiscal eficiente puede fomentar el desarrollo econ\u00f3mico del pa\u00eds o territorio donde se aplique. Por el<\/p>\n<div class=\"continue-reading-wrapper\"><a href=\"https:\/\/observatorioarmenia.org\/site\/observatorio-tributario-como-esta-colombia-en-el-indice-de-competitividad-de-impuestos-itci-2025\/\" class=\"continue-reading\">Ampliar informaci\u00f3n<i class=\"ion-ios-arrow-right\"><\/i><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8167","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/posts\/8167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/comments?post=8167"}],"version-history":[{"count":1,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/posts\/8167\/revisions"}],"predecessor-version":[{"id":8168,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/posts\/8167\/revisions\/8168"}],"wp:attachment":[{"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/media?parent=8167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/categories?post=8167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/observatorioarmenia.org\/site\/wp-json\/wp\/v2\/tags?post=8167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}