The Taxation of Spirits in Colombia: problems with the current regime and the impact of tax reform
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AutorOxford Economic Forecasting
International Tax and Investment Centre
Zuleta, Luis A.
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Colombia has an excessively complicated, cumbersome and distortionary system for the taxation of spirits. For example, there are myriad tax regimes for legally-imported spirits, compounded with many different excise tax rates which vary widely across the departments. Moreover, taxes on spirits in Colombia are substantially higher than in neighbouring economies.
Impuesto al Consumo
Industria de Bebidas Alcohólicas