The present work has the objective of addressing the relationship between poverty and subsidies of municipal order in Boyaca, 2010-2015. For this purpose, it proposes a taxonomy of the subsidies with key categories that apply to 10 municipalities considered, also addressing variables of subsidies and poverty. It develops an analysis in relation to the positive effects of some subsidies and the perversity of others, affecting the efficiency of public spending, its progressivity and the growing demand for state resources for financing. As a result, subsidies that grow in a greater proportion than the advance in poverty levels are shown, which shows challenges in the matter and the need for a reformulation of various elements of the subsidy scheme and the relationships between the nation and entities. territorial, meriting a thorough discussion, especially during the process of creating a new law of powers and resources.