The purpose of this article is to determine the psychological needs that drive taxpayers, natural persons, to evade income tax in light of the Self-Determination Theory (TAD). For this, a methodology was used under the quantitative approach, selecting a sample of 185 natural persons in Bogotá who declare income tax. Sampling was non-probabilistic, of the snowball type. A questionnaire was applied to this sample that inquired about the psychological needs of autonomy, competence, and relationship. The results show that the taxpayers studied are autonomous and make their own decisions when paying their own tax, they also show that the respondents are not competent to declare their own tax, since they feel that they do not have the necessary skills, and that based on their close social relationships they decide not to engage in evasive acts. In conclusion, the needs studied allow us to determine to what extent people are freely involved or not in the execution of their tax actions.