Law 100 of 1993 established the legal mandate to equalize the basic health plan that receives the Colombian affiliates to contributory and subsidiary regimes before 2001. This mandate has not been accomplished at 2011. The reason is that the resources per capita which recognizes the subsidiary regime to remain about half of those recognized for the contributory regime, and therefore also the benefits. This study about financing Health System shows that the gap between the two regimes has widened over time, especially due to the reduction of the fiscal effort of the national government to finance the health of the poor, of so the objective tendencies towards segmentation of the benefits are maintained, despite speeches and even legal formulations which require the unification of the basic health plans.