At the end of January 2025, the National Government declared the state of internal shock due to the difficult public order situation that has been presented since last 16 of the first month of the year in the Catatumbo region, in the department of Norte de Santander . This war conflict has left more than 50,000 displaced people and about 100 dead people.
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With the above, a series of decrees were issued by the President of the Republic, through which certain benefits are granted for the population affected by the clashes between the ELN and the dissidents of the FARC. However, one was also issued through which new taxes are imposed on economic sectors in order to obtain resources to serve the Catatumbo.
“By which tax measures are adopted to meet the expenses of the general budget of the Nation necessary to deal with the state of internal shock decreed in the Catatumbo region, the Metropolitan Area of Cúcuta and the municipalities of Río de Oro and González of the Cesar department“The regulations highlighted.
Thus, with decree 0175 of 2025 three measures were announced tributaries through which a $ 3 billion collection is soughtdisaggregated for three economic sectors. Initially it was planned to be charged for 90 days, however, the Minister of Finance, Diego Guevara revealed that it will be extended throughout the validity of this year and will begin to be charged from next February 22.
Hydrocarbons
Ecopetrol
What are the effects?
Under this premise, within the three sectors that will be affected by these new taxes will be: that of virtual luck and chance games, since they must pay 19% that is the equivalent of the Value Added Tax (VAT).
Within the information delivered by the National Government, it is highlighted that today there is already VAT for physical games and chance and therefore seeks to level the conditions for all the operators of these games. which would equate the court between physicists and digital.
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The second tribute is the one that taxes the extraction of hydrocarbons and coal from the tariff items described in the decree, at the time of its first sale or of its export.
There are two cases to determine the taxable base of this tax, for the first sale in the national territory or in the case of export.
In the first sale within the national territory: the taxable base will be the value of the sale.
And in the case of export: the taxable base will be the FOB value of the extracted products. In those cases in which the FOB value is in American dollars (USD), the conversion to Colombian pesos must be made using the Representative market rate (TRM) of the day when the application authorization application is submitted and accepted.
The rate is 1% of the value of the sale in the national territory or the FOB value of the products extracted, in the case of export.
And the third is the one that modifies the 1%timbre tax rate. The Government clarifies that this does not modify the current conditions for the disposal of real estate.
This tax would apply, for example, to securities, guarantees or guarantees), that they are granted or accepted in the country, or that they are granted abroad and that are executed in Colombia, including the constitution, existence, modification or extinction of obligations . Without affecting the rules of the bell tax for the disposal of real estate.
The tax is applied when public instruments or private documents are granted whose Amount is exceeding $ 298,794,000 (6,000 UVT)as long as legal (or assimilated) or natural persons merchants intervene, whose revenues or gross heritage in the immediately previous year has been exceeding $ 1,411,950,000 (30,000 UVT).
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