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Colombian Constitutional Court Holds COVID-19 Solidarity Tax is Unconstitutional

|Approved Changes|Colombia
Colombia

Colombia's Constitutional Court has issued a decision finding that the temporary solidarity income tax introduced in response to COVID-19 is unconstitutional. The tax applied from 1 May 2020 to 31 July 2020 on monthly salaries paid to public servants, fees paid to individuals who provide services to the government, and pensions, where the amount exceeds COP 10 million. The Court found the tax to be unconstitutional because it infringes the principles of tax equity and generality by stating th…

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