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30 January 2026

Colombia's Constitutional Court provisionally suspends Decree declaring State of Emergency, pending constitutionality decision

  • On 29 January 2026, Colombia's Constitutional Court provisionally suspended Decree 1390 of 2025, which declared a State of Economic and Social Emergency, pending a decision on its constitutionality.
  • As a result of this suspension, Decree 1474 of 2025, which implemented tax measures to address the emergency, is also not in effect.
  • The Court's statement indicates that the suspension may have broad implications, potentially affecting other related decrees, including Decree 044 of 21 January 2026, which aimed to ensure continuity of public electric energy services.
  • Affected entities should closely monitor developments regarding the Court's final decision and assess the implications for their tax obligations and compliance obligations in light of the suspension of these emergency measures.
 

In an official Statement dated 29 January 2026, the Constitutional Court (the Court) announced Order 082, which provisionally suspends Decree 1390 of 2025 "by which the State of Economic and Social Emergency was declared throughout the national territory" while the Court issues a substantive decision regarding its constitutionality. The full text of Order 082 has not yet been published.

In this Statement, the Court clarifies that due to provisional suspension of Decree 1390 of 2025, Decree 1474 of 2025 "by which tax measures were adopted to cover the expenses of the General Budget of the Nation required to address the State of Emergency declared by Decree 1390 of 2025" is not in effect pending issuance of a substantive decision. (For background on Decree 1474, see EY Global Tax Alert, Colombian Government establishes temporary taxes amid State of Economic Emergency, dated 7 January 2026.)

The practical consequence of Order 082 is that, as of the Statement on Thursday, 29 January 2026, tax measures adopted under the State of Emergency will not produce effects.

The Court did not expressly rule on Decree 044 of 21 January 2026 "by which measures are adopted to guarantee the continuity of the public household electric energy service." (For details, see EY Global Tax Alert, Colombia implements measures to ensure continuity of residential electric energy service under Economic Emergency, dated 27 January 2026.)

Although the full text of Order 082 has not yet been released, based on the Court's official Statement it could be argued that the provisional suspension of the main decree that empowered the National Government to adopt measures to address the State of Economic Emergency has automatic and expansive effects on subsequent decrees, and therefore not only is Decree 1474 suspended, but also Decree 044 of 2026 would also be suspended.

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Contact Information

For additional information concerning this Alert, please contact:

Ernst & Young S.A.S. Bogota

Latin American Business Center, New York

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-0320

 
 

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