Our Tax team analyzes recent rulings and statements issued by the Constitutional Court, the Council of State, the DIAN, and the Ministry of Finance that have an impact on taxpayers.
Highlighted topics include: the provisional suspension of the collection of the second installment of the wealth tax for certain entities, the unconstitutionality of tax measures adopted under the 2025 economic emergency and related refund orders, clarifications regarding withholding tax in factoring transactions, evidentiary requirements for bank deposits, as well as new tax rules and rates for 2025 and 2026.
