The special taxable base of the Sales Tax of article 462-1 of the ET has undergone different changes since its creation by means of Law 1111 of 2006 until 2018, because it has been modified and the effects in its application have varied when the respective tax is settled, for this reason the study objective of this work is precisely to make a practical analysis regarding the different modifications of how the law mutates and the administration manifests itself on the new tariff through concepts, which have legal implications in front of this manifestation of the DIAN