On April 15, the Constitutional Court of Colombia published a ruling declaring Decree 1474, issued on December 29, 2025, unconstitutional. This decree imposed a 19% VAT on online gambling, based on the Gross Gaming Revenue (GGR) for 2026, affecting both local and foreign operators.
The annulment of Decree 1474 was a direct consequence of the court's ruling that also deemed the foundational Decree 1390, issued on December 22, 2025, unconstitutional. This foundational decree was related to the declaration of a state of emergency regarding economic, social, and environmental issues.
Decree 1474 was in effect from December 30, 2025, to January 28, 2026. The DIAN (National Tax and Customs Directorate) is now required to refund the VAT to taxpayers who can confirm their payments made during the decree's validity. The planned revenue from the entire package of tax measures in the decree was estimated at $3.08 billion, which was part of the $4.56 billion budget needed to cover expenses related to the state of emergency. However, the actual revenue collected during the decree's enforcement period was not detailed in the case materials.