Sorpresas y expectativas tributarias

Exdirector General de la Dian01.02.2026 16:03 Actualizado: 01.02.2026 16:03

Sorpresas y expectativas tributarias

TL;DR

  • The Constitutional Court provisionally suspended Decree 1390 of December 22, 2025.
  • A subsequent tax decree from December 29, 2025, was also suspended.
  • These suspensions will take effect from January 30, 2026.
  • The president of the Constitutional Court was recused from reviewing these decrees.
  • The decree regarding energy company contributions remains in effect.
  • Taxes incurred and actions taken under amnesties before January 29, 2026, are not affected.
  • The author expresses hope for a timely final decision on constitutional control for legal certainty.

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