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29 October 2025
The Constitutional Court, by means of Ruling C-431 of 2025, declared the enforceability of Legislative Decree 175 of 2025, which created temporary taxes to finance public spending in areas affected by the state of internal commotion (Catatumbo, metropolitan area of Cúcuta, Río de Oro and González).
The Court specified that the collection may only be destined to specific sectors and must be adjusted to previously defined limits. The measures will be in force until 31 December 2025, and any excess collection must be returned or compensated to the taxpayers.
Limits to collection and mandatory returns: The Government may only collect what is strictly necessary to finance seven specific sectors. The Ministry of Finance has 30 working days to calculate the maximum amount authorized, and the Tax Authority must report the actual collection, manage proportional refunds in case of surpluses and allow taxpayers to request refunds within the following five years.
If you require additional information or would like to learn how this decision could impact your business model, please do not hesitate to contact us.