On May 7, 2026, the Fourth Section of the Council of State provisionally suspended Articles 2 through 8 of Decree 572 of 2025, within the framework of 27 consolidated nullity lawsuits.

Background. Decree 572 of 2025 modified income tax self-withholding rates and increased minimum withholding thresholds. It entered into force on June 1, 2025, and was challenged by multiple citizens and trade associations alleging violations of the principles of legality, equity, progressivity, and contributive capacity.

Grounds. The Council of State found the decree lacked sufficient and adequate reasoning, as it failed to precisely identify the technical and economic criteria supporting the rate modifications as required by Article 365 of the Colombian Tax Code.

Effects. The withholding rates and tax bases in force prior to the decree are reinstated. The suspension does not extend to Article 1 regarding the equalization of Term Deposit Certificates withholding rates which was denied. The decision is provisional and does not constitute an official ruling.

Practical consideration. It is essential to determine, in accordance with the terms of the decision, the precise moment from which the provisional suspension takes effect and its impact on self-withholding amounts already applied, taking into account the period-by-period accrual nature of this mechanism and any legal challenges that may be filed against the order.