On Thursday, April 9, 2026, the Full Chamber of the Constitutional Court declared the unconstitutionality of Decree 1390 of 2025, through which the State of Economic, Social, and Ecological Emergency had been declared nationwide. On the same occasion, the Court ratified the suspension of Decrees 1474 of 2025 and 044 of 2026 until a final decision on the matter was adopted.
Today, April 15, 2026, the Full Chamber of the same Corporation, in accordance with its ruling of April 9, declared the unconstitutionality of Decree 1474 of December 29, 2025, through which the National Government adopted tax measures to address expenditures of the General Budget of the Nation in connection with the State of Emergency declared by Decree 1390 of 2025.
With today’s declaration of unconstitutionality, the Court orders the refund of the amounts collected between December 30, 2025, and January 29, 2026, the date on which the Court ordered the provisional suspension of the State of Emergency nationwide.
The Court orders the DIAN to carry out the necessary administrative actions to comply with the refunds within 30 days following notification of the ruling. It is estimated that the National Government must refund approximately COP 25,000 million as a result of this constitutional decision.
It is important to recall that Decree 1474 of 2025 imposed the following tax measures:
- Increase of the VAT rate to 19% on products such as wines, aperitifs, and liquors.
- Increase of the surcharge on the financial sector from 5% to 15%, and the consequent increase in the total income tax rate payable by Financial Entities.
- Expansion of the taxable base of the wealth tax by reducing the initial threshold from 72,000 UVT to 40,000 UVT.
- Creation of a temporary tax levied on the extraction of hydrocarbons and coal within the national territory.
- Increase in the consumption tax rates on products such as cigarettes and manufactured tobacco.
- Imposition of VAT on gambling activities operated exclusively over the internet within the national territory or from abroad.
It should be noted that taxpayers who benefited from provisions such as the reduction of late payment interest and penalties established by Decree 1474 of 2025 will retain those benefits, as these are considered consolidated and irreversible legal situations.
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