Colombia's Constitutional Court annulled an economic emergency decree that imposed taxes on energy generators on April 9, 2026 [3].
The ruling represents a significant legal setback for the administration of President Gustavo Petro, as it removes a key funding mechanism intended to bolster state coffers during a declared emergency.
The court declared Legislative Decree 1390, originally issued on Dec. 22, 2025, to be inexequible [4]. The justices said the decree violated the Constitution by imposing taxes during a state of emergency without the necessary guarantees of legality [5].
Before the ruling, the administration of Gustavo Petro expected to collect 11 trillion pesos through the economic emergency decree [1]. Because the court found the measure unconstitutional, the government must now address the funds already collected from taxpayers.
The National Directorate of Taxes and Customs, known as DIAN, is responsible for managing the reversal of these funds. The DIAN said it must apply legal mechanisms to return or compensate the resources collected during the emergency within a maximum period of six months [2].
This decision halts the implementation of new taxes that the government sought to fast-track through emergency powers. The court's move ensures that tax obligations remain subject to standard legislative processes, rather than executive decrees, during crises [5].
“The court declared Legislative Decree 1390, originally issued on Dec. 22, 2025, to be inexequible.”
This ruling reinforces the primacy of legislative legality over executive emergency powers in Colombia. By striking down the decree, the court prevents the presidency from bypassing the standard tax-approval process, potentially forcing the administration to seek new revenue through traditional congressional channels or risk a budget shortfall.
