@GOBA - see the following screenshot of your first file, 2020e_CYPECAD_COLUMN.ifc as viewed in Blender:
As you can see, the “origin” of your IfcColumn named “P1” is at -.175,-.175,0. You have three columns in your file, each with the same XY, but the Z is increased by 3m each time. This coincides with the ObjectPlacement attribute of your column. I have pasted the relevant lines in the IFC file that define this coordinate.
#99= IFCCOLUMN('2E8TTf6Rn2ZvtqXkW85M4i',#2,'P1 (35x35)','Rectangular. Hormig\X2\00F3\X0\n armado','35x35',#97,#101,$, .COLUMN.);
#97= IFCLOCALPLACEMENT(#78,#96);
#96= IFCAXIS2PLACEMENT3D(#95,#62,#63);
#95= IFCCARTESIANPOINT((-0.175,-0.175,0.));
So that point defines where the column as a whole has its origin. That is the object coordinate system. Let’s investigate the swept solid coordinate system now:
#113= IFCEXTRUDEDAREASOLID(#112,#64,#62,3.);
#64= IFCAXIS2PLACEMENT3D(#61,#62,#63);
#61= IFCCARTESIANPOINT((0.,0.,0.));
As the point is (0,0,0), the swept solid coordinate system coincides with the object coordinate system. Now let’s investigate the profile coordinate system. Your column has a parametric rectangular profile:
#112= IFCRECTANGLEPROFILEDEF(.AREA.,$,#110,0.35,0.35); <-- Width and height of 0.35m
#110= IFCAXIS2PLACEMENT2D(#109,#111);
#109= IFCCARTESIANPOINT((0.175,0.175)); <-- Centerpoint XY coordinate of rectangular profile
As you can see, 0.35m square profile actually has a centerpoint coordinate of (0.175,0.175) (which is 0.35/2). This offset explains why the object placement appears at the bottom left corner of the rectangular column. This is relative to the swept solid coordinate system (0,0,0) and the object coordinate system (-.175,-.175,0), which, in absolute coordinates, turns out to be the origin point of (0,0,0). This is correct, as shown in the screenshot of BlenderBIM - you can see the column centered of the red X and green Y axis.
Note that for a rectangular profile in IFC, the profile always is defined from a center coordinate as shown in the diagram of my previous post. This is hard-coded.
Your ARCHICAD 23_COLUMN.ifc file follows the exact same concept, but with different numbers. In that file, the lowermost column has an object coordinate of (19.5926972053,-10.0306519034,0), has a swept solid coordinate of (0,0,0), and a rectangular profile coordinate of (0,0). Because the rectangular profile does not have an offset, the object center and the profile center are aligned:

Hope the explanation helped.
