Following the declaration of unconstitutionality of Decree 1474 of 2025, the Court, in Judgment C-079 of 2026, ordered 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 did not adopt a uniform solution. It determined that direct taxes (income tax, wealth tax, and surtaxes) are not subject to declaration, assessment, or collection by the DIAN. Advance payments must be refunded
With respect to indirect taxes (Value Added Tax – VAT, and consumption tax), the Court ordered that refunds be made to the party that economically bore the tax, that is, the final consumer or user, insofar as they can prove payment. The Court delegated to the DIAN the implementation of the corresponding procedures within a maximum period of 30 days following notification of the judgment.
The Director of the National Tax and Customs Directorate (DIAN), in statements to the press, confirmed that within the COP 57 billion that the entity plans to reimburse, the following items are included, among others:
- The largest component comes from the Fiscal Stability Tax on hydrocarbon and coal exports, amounting to approximately COP 24 billion.
- Approximately COP 14 billion corresponds to Value Added Tax (VAT) on low-value imports.
- COP 3.7 billion corresponds to VAT on alcoholic beverages and online betting
Regarding consumers who paid VAT on alcoholic beverages during the month of January, the Director of the DIAN clarified that those who have an electronic invoice may request a refund and, if they are taxpayers, they will be granted a tax credit in their income tax return.
Individuals who made purchases through digital platforms must request the refund from the platform’s logistics operator.
Importers of alcoholic beverages who treated VAT as an input tax credit in the corresponding returns will not be entitled to a direct refund, as they have already claimed the deduction.
In cases such as online betting, the Director of the DIAN indicated that reimbursement requires the correction of the filed tax returns.
The Director of the DIAN anticipated that a large portion of the refunds will be reflected as tax credits against future obligations and not necessarily as cash reimbursements. This means that the National Government may use the collected funds and leave a liability to be assumed by future administrations.
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