{"id":4904,"date":"2025-12-31T10:29:02","date_gmt":"2025-12-31T15:29:02","guid":{"rendered":"https:\/\/godoy.legal\/decreto-de-emergencia-economica-en-colombia\/"},"modified":"2026-01-14T09:30:48","modified_gmt":"2026-01-14T14:30:48","slug":"decreto-de-emergencia-economica-en-colombia","status":"publish","type":"post","link":"https:\/\/godoy.legal\/en\/decreto-de-emergencia-economica-en-colombia\/","title":{"rendered":"Decreto de Emergencia Econ\u00f3mica &#8211; el Estado entra a la caja fuerte de los contribuyentes"},"content":{"rendered":"\n<p>Colombia despierta hoy con un <strong>decreto legislativo de emergencia <\/strong>que no es ret\u00f3rico ni simb\u00f3lico. Es fiscal. Y es profundo.<\/p>\n\n\n\n<p>Bajo el amparo del art\u00edculo 215 de la Constituci\u00f3n, el Gobierno expide el Decreto Legislativo 1474 de 2025, con una sola finalidad: recaudar de manera inmediata para sostener el funcionamiento del Estado en 2026, ante lo que califica como una crisis fiscal extrema.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IVA del 19% a licores durante 2026, eliminando la tarifa reducida y manteniendo solo una cesi\u00f3n parcial a los departamentos<\/li>\n\n\n\n<li>IVA del 19% a los juegos de azar por internet, incluidos los operadores del exterior, gravando el gross gaming revenue<\/li>\n\n\n\n<li>Reducci\u00f3n del \u201cminimis\u201d en importaciones: solo estar\u00e1n excluidos del IVA los env\u00edos hasta USD 50 (antes USD 200)<\/li>\n\n\n\n<li>Impuesto al patrimonio m\u00e1s amplio y m\u00e1s caro:\n<ul class=\"wp-block-list\">\n<li>Baja el umbral a 40.000 UVT<\/li>\n\n\n\n<li>Tarifas progresivas hasta 5% para los patrimonios m\u00e1s altos<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Sector financiero:\n<ul class=\"wp-block-list\">\n<li>Sobretasa de 15 puntos adicionales en renta<\/li>\n\n\n\n<li>Tarifa efectiva del 50%, con anticipo del 100%<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Bienes de lujo: Impuesto al consumo del 19% para veh\u00edculos de alto valor, motos de alto cilindraje, yates y aeronaves<\/li>\n\n\n\n<li>Nuevo impuesto temporal a la extracci\u00f3n de petr\u00f3leo y carb\u00f3n:\n<ul class=\"wp-block-list\">\n<li>Tarifa del 1% sobre la primera venta o exportaci\u00f3n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Endurecimiento fuerte a licores, cigarrillos, tabaco y vapeadores, con aumentos sustanciales en tarifas espec\u00edficas y ad valorem<\/li>\n\n\n\n<li>Normalizaci\u00f3n tributaria 2026:\n<ul class=\"wp-block-list\">\n<li>Activos omitidos y pasivos inexistentes<\/li>\n\n\n\n<li>Tarifa del 19%<\/li>\n\n\n\n<li>Blindaje frente a sanciones y efectos penales (salvo origen il\u00edcito)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Amnist\u00edas fiscales quir\u00fargicas:\n<ul class=\"wp-block-list\">\n<li>Reducci\u00f3n de sanciones e intereses<\/li>\n\n\n\n<li>Conciliaciones amplias en procesos DIAN y contenciosos administrativos<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>El mensaje es claro. Este decreto no ajusta, no corrige, no reforma: recauda. Y lo hace ya, r\u00e1pido y con fuerza de ley. El Gobierno asume que el Congreso fall\u00f3, que la caja est\u00e1 vac\u00eda y que la emergencia habilita lo que la pol\u00edtica no logr\u00f3. La Corte Constitucional tendr\u00e1 la \u00faltima palabra. Pero mientras tanto, el impacto econ\u00f3mico es real, inmediato y transversal.<\/p>\n\n\n\n<p>Hay una l\u00ednea que un Estado de Derecho no puede cruzar, ni siquiera \u2014y menos\u2014 en emergencia.<\/p>\n\n\n\n<p>La primera regla de la fiscalidad democr\u00e1tica es tan antigua como clara: no hay tributo sin representaci\u00f3n. No es un tecnicismo. Es el coraz\u00f3n del pacto constitucional.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Colombia despierta hoy con un decreto legislativo de emergencia que no es ret\u00f3rico ni simb\u00f3lico. Es fiscal. Y es profundo. Bajo el amparo del art\u00edculo 215 de la Constituci\u00f3n, el Gobierno expide el Decreto Legislativo 1474 de 2025, con una sola finalidad: recaudar de manera inmediata para sostener el funcionamiento del Estado en 2026, ante [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4829,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[209,130,1],"tags":[],"class_list":["post-4904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-extraordinary-3","category-tax-law-and-solutions","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decreto de Emergencia Econ\u00f3mica en Colombia<\/title>\n<meta name=\"description\" content=\"El Decreto de emergencia econ\u00f3mica se expide con la finalidad: recaudar dinero para el funcionamiento del Estado en 2026. 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