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August 2024
These are the main aspects of the fire service surtax adopted in Bogotá
This regulatory change occurs due to the issuance of the Bogotá District Development Plan, presented by the Mayor's Office, and approved by the City Council (Council Regulation 927 of 2024).
What does it consist of?
It is a contribution imposed on a previously established tax (in Bogotá it is the industry and commerce tax) to raise funds for a specific purpose (finance the fire service).
Provision by which it was adopted in Bogotá:
Article 290 of the Bogotá District Council Regulation 927 of 2024, in accordance with article 37 of Law 1575 of 2012.
When is it generated?
When carrying out any industrial, commercial or service activity subject to the industry and commerce tax in the jurisdiction of the Capital District of Bogotá.
Who is obliged to pay it?
The natural or legal person1 responsible for the industry and commerce tax, who, in the taxable period, has generated net income2 greater than 43,498 tax value units (TVU)3 in the Capital District.
What's the rate?
One percent (1%) of the value settled for the Industry and Commerce Tax for the respective period.
Which entity manages collection?
The Tax Directorate of the District Treasury Secretariat of Bogotá.
How should it be declared and paid?
The declaration and payment of the fire service surtax will be made through the industry and commerce tax form4, with the same means and payment dates, and following the same rules of procedure, determination and sanction of this tax.
When does it come into force?
Starting September 1, 2024.
Context: the activity of the Fire Department as an essential public service
Since the issuance of Law 12 of 1948 to the sanction of Law 322 of 1996, the activity carried out by the Fire Department evolved from the simple extinguishing of fires to the prevention and control of these along with other related calamities. At the same time, over the years, the concept of this function required profound transformations, since originally only the goods organized to perform it had a relevant legal status, conceived merely as public utility and committing the National Budget only and meagerly to assist the provision5. It was necessary to wait until, with Law 322, the National Firefighters System was organized6 so that the activity itself was considered an essential public service in charge of the State7, materializing the State's duty to protect people in their life and property8.
However, when Law 1575 of 2012 was issued9, the essential service provided by the Fire Department began to include the comprehensive management of the risk of fires and related incidents10, as well as the preparations and attention to rescues and incidents with hazardous materials11; while the definition of firefighters began to cover the duly recognized Official, Volunteer and Aeronautical fire brigades12. For its part, in the fourth paragraph of article 3 of Law 1575, the districts and municipalities, within their respective jurisdiction, were granted the provision of fire service through official fire departments or through the execution of contracts or agreements. with volunteer fire departments.
Resource management for the fire service
From the paragraph of article 2 of the Law 322 of 1996 and, later through literal a of article 37 of Law 1575 of 2012, to finance the fire service, the municipal and district councils were empowered, upon the initiative of the mayor, to establish surtaxes or surcharges on the taxes of the corresponding territorial order. Hence, currently, it has been established as a contribution that can be caused on the following taxes:
- Industry and commerce tax,
- Motor vehicle tax,
- Urban delineation tax (by the license for execution of works or constructions)
- Property tax.
However, before the issuance of Agreement 927 of 2024, in Bogotá the activity was financed with a consideration, charged to the beneficiaries of the services13, which has been repealed.
How is the fire service financed in other jurisdictions in the country?
Considering the powers granted by article 37 of Law 1575 of 2012 to the district and municipal councils, in many jurisdictions in the country, surtaxes have been established to finance the fire service from the industry and commerce tax, and, in some cases, on other municipal taxes, such as property tax or urban delineation tax. For the purposes of establishing a comparative line, some of the contribution rates established on the industry and commerce tax in some of the main cities of the country are highlighted below:
| Jurisdiction | Department | Firefighter Surtax Rate | Normativity |
| Arauca | Arauca | 5% | Art. 243 of Council Regulation 200.02.016 of 2017 |
| Barranquilla | Atlántico | 3% | Art. 74 of Decree 0119 of 2019 |
| Bogotá | Bogotá | 1% | Art. 290 of Council Regulation 927 of 2024 |
| Bucaramanga | Santander | 10% | Art. 102 of Decree 0040 of 2022 |
| Cali | Vallde del Cauca | 3.7% | Art. 65 of Extraordinary Decree No. 411.2.010.20.0416 of 2021 |
| Cartagena de Indias | Bolivar | 7% | Art. 139 of Decree 0810 of 2023 |
| Cúcuta | Norte de Santander | 5% | Art. 76 of Council Regulation No. 040 of 2010 |
| Florencia | Caquetá | 6% | Art. 209 of Council Regulation 2021019 of 2021 |
| Leticia | Amazonas | 10% | Art. 216 of Council Regulation 019 of 2016 |
| Manizales | Caldas | 5% | Art. 99 of Council Regulation 1083 of 2021 |
| Medellín | Antioquia | 1% | Art.104 of Council Regulation 093 of 2023 |
| Mitú | Vaupes | 5% | Art. 299 of Council Regulation 006 of 2021 |
| Monteria | Cordoba | 7% | Art. 97 of Council Regulation 078 of 2017 |
| Pereira | Risaralda | 5.5% | Art. 97 of Council Regulation 29 of 2015 |
| Puerto Carreño | Vichada | 3% | Art. 341 of Council Regulation 030 of 2021 |
| Quibdo | Chocó | 3% | Art. 290 of Council Regulation 027 of 2017 |
| Riohacha | La Guajira | 3% | Art. 280 of Council Regulation 011 of 2020 |
| San José del Guaviare | Guaviare | 6% | Art. 80 of Council Regulation 051 of 2012 |
| San Vicente del Caguán | Caquetá | 10% | Art. 64 of Council Regulation 042 of December 12, 2021 |
| Sincelejo | Sucre | 5% | Art.153 of Council Regulation 278 of 2020 |
| Villavicencio | Meta | 4% | Art.129 of Council Regulation 515 of 2021 |
Thus, in accordance with the granting powers provision of article 37 of Law 1575 of 2012, in Colombia the collection of the firefighter surtax is not uniform, so in each case an analysis of the specific regulations will be required, since according to data from the Chamber of Representatives of Colombia, of the jurisdictions that reported information in 202314: 40.49% apply the surtax charged to the Industry and Commerce Tax; 30.61% collect the surtax through the Property Tax; 23.96% applies it to the industry and commerce tax and the property tax; 1.65% is applied to the Property tax and the tax on billboard advertisement; 0.82% is collected from Property, Industry and Commerce, and Urban Delineation taxes; 0.82% is applied to Property and Industry and Commerce taxes along with Construction licenses; and the remaining 0.82% of municipalities do not collect money for this purpose under any tax.
References:
1 It does not make explicit reference to de facto companies.
2 Net income is the result of adding up all ordinary and extraordinary income, and from the value obtained, subtracting the income obtained from exempt and non-taxable activities, as well as the values corresponding to returns, rebates and discounts, exports and the sale of fixed assets (section 5 of article 154 of Decree Law 1421 of 1993).
3 The UVT for the year 2024 is equivalent to $47,065 (DIAN, Resolution 000187 of November 28, 2023).
4 Now called “Annual declaration of the industry and commerce tax, advertisements and billboards and firefighter surcharge”.
5 Articles 1 and 2 of Law 12 of 1948.
6 Article 3 of Law 322 of 1996.
7 Article 2 of Law 322 of 1996.
8 Articles 2 and 365 of the Political Constitution of the Republic
9 General Law of Firefighters of Colombia.
10 Article 22 of Law 1575 of 2012.
11 Article 1 of Law 1575 of 2012.
12 Articles 4 and 44 of Law 1575 of 2012.
13 Article 1 of Decree 1561 of August 29, 1979, modified by article 28 of Agreement 11 of 1988 and added with the paragraph of article 2 of Agreement 9 of 1992 (set of regulations repealed by paragraph 2 of article 290 of Agreement 927 of 2024):
Article One.- The following contributions are hereby authorized as consideration, charged to the beneficiaries of the services provided by the Bogotá Fire Department and in favor of this entity.
a. For technical inspection, a fee equivalent to one percent (1%) settled on the value of the Industry and Commerce tax of the previous year plus the equivalent of one (1) daily minimum wage for each establishment.
b. For special services, such as ladder loans and similar, the equivalent of six (6) daily minimum wages for each equipment-hour used in the respective service.
c. For extraordinary services provided to natural or legal persons in or outside the jurisdiction of the Special District, including water transfers, diving operations and other services that are not of an emergency nature, the equivalent of twenty-five (25) daily minimum wages for each equipment-hour used in the respective service.
The fee ordered by literal a) of article 28 of Agreement 11 of 1988 in favor of the Firefighters Fund for the inspection services presented to taxpayers who are exempt from declaring, in accordance with the provisions of this Agreement, will be two (2) daily minimum wages.
14 Report of the presentation for the first debate of Bill No. 043 of 2023 Chamber "By means of which the provision of the essential public fire service is strengthened, Law 1575 of 2012 is modified and other provisions are issued."