Colombia's Congress enacted Law 2490-2025, which introduces income tax incentives for investments in sport, recreation, and physical activity through agreements with organizations recognized by the National Sports System.
The measure amends Article 257-1 of the Tax Code to allow all taxpayers to obtain tradable securities that may be used to settle Colombian income tax liabilities by funding eligible activities, which include:
- Construction, improvement, maintenance, or refurbishment of spor…