The End of the State of Emergency and the Validity of the Stamp Tax

Tax attorney Rafael Lafont wrote column for El Heraldo about the end of the State of Emergency in the Catatumbo region and continuance of the stamp tax in Colombia. Mr. Lafont explains how, following the declaration of the state of emergency and issuance of Decree 175 of 2025, the stamp tax was reinstated with a 1 percent rate applicable to certain documents and contracts signed between Feb. 22 and Dec. 31, 2025. He also highlights the importance of carefully analyzing the characteristics of contracts to understand the economic impact this tax may have on business operations during this period.

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