Immediate Changes to Indirect Taxes: Cross Sector Impact on Consumption and Digital Commerce
❌ SUSPENDED: Following the Constitutional Court’s decision of January 29, 2025 (Corte Constitucional), the provisions analyzed below are currently suspended. Through Legislative Decree No. 1474 of December 29, 2025 (Decreto Legislativo No. 1474 de 29 de diciembre de 2025), issued under the State of Emergency declared by the National Government through Decree 1290 of December […]
Tax Relief and Regularization: Exceptional Windows, Zero Margin for Error
❌ SUSPENDED: Following the Constitutional Court’s decision of January 29, 2025 (Corte Constitucional), the provisions analyzed below are currently suspended. Through Legislative Decree No. 1474 of December 29, 2025 (Decreto Legislativo No. 1474 de 29 de diciembre de 2025), issued under the State of Emergency declared by the National Government through Decree 1290 of December […]
Minimum Wage and Transportation Allowance 2026
Through Decrees 1469 and 1470 of 2025 (Decretos 1469 y 1470 de 2025), the Government set the statutory monthly minimum wage (Salario Mínimo Legal Mensual Vigente, SMLMV) and the transportation allowance (auxilio de transporte) for 2026. The monthly minimum wage was fixed at COP 1,750,905 and the transportation allowance at COP 249,095. The adjustment represents […]
SIC Sanctions 10 Companies for Violations of Consumer Protection Regulations During Black Friday 2024
The Superintendence of Industry and Commerce (Superintendencia de Industria y Comercio – SIC) imposed sanctions on ten companies that promoted and marketed goods and services through electronic means during Black Friday 2024. The aggregate fines exceed COP 3,000,000,000. The authority conducted monitoring and verification of approximately sixty commercial establishments to assess compliance with consumer protection […]
Council of State Annuls DIAN Opinions Requiring Stamp Tax on Transfers Between Fiduciary Entities
A bill is currently pending that seeks to regulate the use of works protected by copyright (obras protegidas por derechos de autor) in the context of training Artificial Intelligence models (Inteligencia Artificial IA), with the purpose of ensuring respect for the rights of authors and rights holders. Accordingly, it intends to require that providers, owners, […]
The Council of State clarified the legal deadlines for challenging administrative acts issued by the National Tax and Customs Authority when notice is served electronically.
The ruling provides a technical analysis of the correct method for calculating statutory time limits to determine the deadline for filing a motion for reconsideration (recurso de reconsideración) against a sanctioning resolution (resolución sanción) notified electronically pursuant to Article 566-1 of the Tax Code (Estatuto Tributario E.T.). The Fourth Chamber of the Council of State […]