Colombia Constitutional Court Issues Judgment Declaring Emergency Tax Decree Unconstitutional

The Colombian Constitutional Court April 17 issued Judgment No. C-079/2026, declaring Legislative Decree No. 1474/2025 unconstitutional. The decree introduced tax measures to address budgetary needs during the economic emergency declared under Legislative Decree No. 1390/2025. The judgment orders the suspension of the assessment and the collection of taxes imposed under the decree, mandates refunds of direct and indirect taxes paid during its validity, and preserves consolidated legal situations, including tax benefits and penalty reductions, obtained while the decree was in effect. [Colombia, Constitutional Court, 04/17/26]

Reference: View Judgment C-079/26. View Index.