The Constitutional Court declares Legislative Decree 1474 of 2025 unenforceable

The decision was adopted based on the criteria previously set by the Court in Judgment C-075 of 2026.

The Court concluded that, since the decree that supported the State of Emergency had been declared unenforceable, Legislative Decree 1474 of 2025 lacked a valid constitutional presupposition, which is why it could not subsist in the legal system. In this sense, the unenforceability was declared as a consequence, as the legal basis that enabled the National Government to exercise extraordinary legislative powers in tax matters disappeared. The Court reiterated that the measures adopted under the protection of a state of emergency must maintain a direct, specific, and sufficient relationship with the cause that gives rise to them, and that the loss of validity of such a basis necessarily compromises the constitutionality of the norms issued in their implementation.

With regard to the Court's order, it is noted that:

1.  Direct taxes that have been modified or caused during the period in which the Decree took effect cannot be declared, liquidated, or collected by the DIAN, and it ordered that the amounts paid in advance be returned to taxpayers.
2.  With respect to indirect taxes, the Court ordered that those paid during the validity of the Decree be returned to the taxpayers who have materially made the payment, provided that they prove such condition. To this end, the DIAN was ordered to apply the legal mechanisms currently provided for within 30 days of notification of the judgment or, if they are not sufficient, to order the adoption of a specific mechanism that allows the corresponding refunds to be made.
3. Notwithstanding the foregoing, the Court expressly specified that the consolidated legal situations of those taxpayers who, during the validity of the Decree, demonstrated compliance with the requirements required to access the tax benefits provided remain unaffected.

To view the file, please click on the following link: https://www.corteconstitucional.gov.co/secretaria/expediente?proceso=11&expediente=RE0000388