Request for Refund of the Stamp Tax in Light of Ruling No. 28927

Tax attorney Nicolás Carrero published an article for Asuntos Legales about the recent 2025 State Council Ruling No. 28927, which annulled certain concepts from Colombia's National Tax and Customs Directorate (DIAN) that applied the stamp tax to the transfer of real estate in commercial trusts. The article explains how this decision clarifies that such transfers do not constitute transfers of ownership subject to the stamp tax and analyzes the different interpretations regarding the retroactive (ex tunc) and prospective (ex nunc) effects of these annulment determinations. Additionally, it highlights the possibility of requesting a refund of the tax paid improperly, provided that established requirements and deadlines are met, offering greater legal certainty for taxpayers and withholding agents.

READ: Request for Refund of the Stamp Tax in Light of Ruling No. 28927