Colombia’s constitutional court provisionally suspends emergency declaration and tax decrees
In Comunicado 01, dated 29 January 2026, the Court ordered the temporary suspension of Decree 1390 of 22 December 2025, which had declared the nationwide emergency, as well as the measures adopted under it — including Decree 1474 of 29 December 2025, which introduced significant tax changes.
The ruling means the emergency declaration and its associated tax reforms will not produce legal effects while the Court examines their constitutionality.
The now-paused measures included:
VAT and Consumption Taxes: The decree had extended the 19% VAT rate to alcoholic beverages such as liquors, wines and aperitifs. It also applied VAT to online and electronic games of chance, calculated on gross gaming revenue.
Customs and Low-Value Imports:
One of the most closely watched provisions reduced the de minimis import threshold from COP 200 to COP 50. Under the decree, imports valued above COP 50 would have become subject to VAT and customs duties. That reduction is now suspended, and the prior COP 200 threshold remains in effect.
Immediate Impact:
The Court’s decision effectively restores the pre-emergency tax and customs framework, at least temporarily. Businesses and taxpayers who had begun preparing for higher VAT obligations, expanded wealth-tax exposure or new customs thresholds will now continue operating under the previous rules.
The suspension does not represent a final judgment on the constitutionality of the emergency declaration or the tax measures. Instead, it preserves the status quo while the Court conducts a full constitutional review.
