Masdevallia corniculata is accepted species in  the family Orchidaceae  subfamily: Epidendroideae, tribe: Epidendreae, subtribe: Pleurothallidinae,  
Genus Masdevallia   subgenus Cucullatia
Infraspecific taxa recognized within Masdevallia corniculata: infraspecific taxa
This species is found in Colombia to E. Ecuador.