Court ordered the Government to return COP 25 billion collected during the economic emergency, including VAT on liquor and gambling
After declaring Decree 1390 of 2025 unconstitutional, with which President Gustavo Petro's government had established the state of economic emergency in December 2025, the Constitutional Court also ordered the reintegration of collected resources.
TL;DR
- The Constitutional Court declared Decree 1390 of 2025 unconstitutional.
- The government must return approximately COP 25 billion collected during the economic emergency.
- This includes direct taxes and VAT on liquor and gambling.
- Taxpayers who made advance payments will receive refunds.
- Consolidated legal situations and benefits obtained under the decree will be maintained.
- The DIAN has 30 days to implement the refund mechanisms.
- The decision was unanimous (8-0), with clarifications of vote from two magistrates.