DIAN comments on the Court's ruling ordering the return of money collected under the "economic emergency"

The Directorate of National Taxes and Customs (DIAN) responded, through a press release, to Ruling C-079 of 2026, issued by the Plenary Chamber of the Constitutional Court, which orders the return of money collected under the economic emergency declared by the National Government and in effect between December 30, 2025, and January 28, 2026.

DIAN comments on the Court's ruling ordering the return of money collected under the "economic emergency"

TL;DR

  • The DIAN will return money collected during the economic emergency of December 30, 2025, to January 28, 2026.
  • The Constitutional Court ordered the refund in Ruling C-079 of 2026.
  • The emergency involved increased taxes on liquor, cigarettes, and gambling.
  • Taxpayers need purchase receipts to process their refunds.
  • The DIAN will inform the public about the refund process.

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