Colombia’s Constitutional Court orders refunds of gaming VAT
Colombia’s Constitutional Court annulled Decree 1474 of 2025 and ordered the tax authority, DIAN, to return taxes collected under it from 30 December 2025 to 28 January 2026. The ruling requires claimants seeking indirect-tax refunds to show they bore the cost; about 25,000 million pesos in indirect taxes, mainly VAT on liquor, may be claimed, while revenue from tax-benefit programmes is excluded.
The ruling affects tax recovery claims and the evidence businesses must provide to seek refunds.