Abstract
With the Political Constitution of 1991, progress has been made in the administrative decentralization of the country, avoiding more and more the centralization that governed us with the Magna Carta of 1886. However, in fiscal matters, with the transfers, it is aimed more at a centralized system than a decentralized one. Likewise, the development of the regions in Colombia is inseparably tied to the economic policy of the Colombian State to stimulate their development. From this perspective, it is intended to show the reader, within the various factors that affect regional development in Colombia, the impact of the legal evolution, through legislative acts, that the transfers have had on the territorial development of the different regions of the country.
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