In Colombia actually, la discussed the fiscal policy matins emphasis on the taxes and the topics such as rates, institucion, fiscal policy among others.¿That is not only a topic of the structural reform to ¿impositive sistem? Those is also the pensional reform for the local and National Governments and transfers from the central Government to local Government.This articule is based on the study of the Structural reform to ¿impositive sistem? Those is also the pensional reform for the local and National Governments and transfers from the central government to local government.This article is based on the study of the argentinas pecuniary system, specially on the transfer system,at the frane of the XXX jornally de finanzas publicas at the universidad de la plata. This article concerns timer diferents wans and judgement about the transfer from the central Governments to local Governments.