Fiscal pressure increases: Court orders return of taxes collected during the 2025 economic emergency
Spending cuts are an important necessity in public accounts. Photo: Image generated with artificial intelligence.
TL;DR
- The Constitutional Court declared Legislative Decree 1474 of 2025 invalid.
- Taxes collected under this decree must be returned to taxpayers.
- Indirect taxes paid must also be refunded to those who prove they bore the burden.
- The Directorate of National Taxes and Customs (DIAN) has 30 days to implement the refund process.
- This decision will reduce state revenue and increase public spending due to refunds.
- Consolidated legal situations regarding tax benefits obtained under the decree will remain intact.