In Colombia, the wealth tax was born from Law 78 of 1935, being used as a supplementary tax to the income tax, in this way, it has been a generator of important resources for the improvement of public finances and as little by little it has been transformed over the years, being a really important tax for citizen security. Therefore, all the above meant that the present investigation was made through the analysis of the tax procedure for the liquidation, presentation and payment of the wealth tax, taking into account its modifications over time. The study is of a documentary type, with a qualitative approach that allowed to identify and know a historical panorama, its main modifications, the regulation that governs it and its application to the Colombian legal system. As a result, it was evident that the Wealth Tax is a direct tax of a periodically character and is mandatory for all natural who comply with a ceiling to be able to present this tax. For many years there have been significant changes and reforms that have allowed the money collected to be allocated to various public obligations such as health, education, financial aid from companies, etc.; for this reason, it is important to take into account the way in which the National Tax and Customs Administration (DIAN) is liquidated, presented and paid, as this ensures the fiscal security of the State, through the control of tax payments, if not, it will be obliged to sanction any taxpayer who fails to comply with this procedure for the presentation of the Wealth Tax during the periods that have been established.