| Sumario: | The armed conflict in Colombia has had economic and social consequences, especially in territories dominated for decades by illegal groups. With the signing of the peace agreement between the State and the Revolutionary Armed Forces of Colombia (FARC), the national government created the Zones Most Affected by the Armed Conflict (ZOMAC), with the purpose of guaranteeing development in these territories, attracting national and international investment, advance in industrial decentralization and contribute to the well-being of its inhabitants in a sustainable way. This article analyzes the fiscal, economic and social conditions necessary to promote sustainable development in those areas in accordance with the fiscal framework that generates them. To this end, available documentary sources are analyzed, which succeed in specifying international trends in processes promoting investment and development in communities affected and excluded from the national economic development policy. Finally, it concludes analyzing the situation of the municipality of Aguachica (Cesar) in order to contribute to the regional development of the ZOMACs.
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