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Small producers of exempt goods face the dilemma of remaining in the informal sector, in a regime of no responsibility, or yes liability in front of VAT or SIMPLE regime; the greatest tax benefit for them corresponds to the possibility of requesting a refund of the VAT paid in the acquisition of inputs for their production, as a higher cost or expense; The purpose of this research is to analyze said tax benefits in a comparative way in each of the tax regimes that have been established in Colombia during 1989 -2020. For this, the comparative law methodology is used based on regulatory changes; Similarly, the participatory action method is used as it enables the development of research with a community of small milk producers located in the north of Antioquia, in which the degree of fiscal ignorance is identified, the regime in which the find and the ability to make the administrative and accounting changes necessary to access tax benefits as producers of exempt goods. With this, the most beneficial option for small milk producers can be established in relation to the tax regime in Colombia. [ABSTRACT FROM AUTHOR]