politics
May 8, 2026
Court overturned charge to energy generators created during the economic emergency and collected funds must be returned
The DIAN will have six months to return or compensate the money collected under this decree. Photo: iStock
TL;DR
- The Constitutional Court declared Decree 44 of January 21, 2026, unconstitutional.
- This decree imposed a charge on energy generators during an economic emergency.
- The court ordered the return or compensation of all funds collected under this decree.
- The DIAN has six months to execute the refunds or compensations.
- Energy companies will receive compensatory tax discounts for contributions made.
- The decision follows the prior invalidation of the decree that declared the economic and social emergency.
- The ruling limits the legal scope of measures enacted under the late 2025 economic emergency.