Análisis jurídico de las medidas tributarias adoptadas mediante el decreto legislativo 1474 de 2025 y su incidencia en la seguridad jurídica de los contribuyentes en Colombia

Abstract

This article provides a legal analysis of the tax measures adopted through Legislative Decree 1474 of 2025, issued within the framework of the state of economic emergency declared by the Colombian Government, with the purpose of determining their impact on the legal certainty of taxpayers in Colombia. To achieve this objective, the research adopts a qualitative approach based on the analysis of constitutional and tax regulations, legal doctrine, and relevant case law concerning states of exception, the principles governing the tax system, and the constitutional review of extraordinary tax measures. The study examines the scope of the main tax provisions established by the decree, as well as the effects of its enactment and subsequent constitutional review on legal stability, legitimate expectations, and the predictability of tax obligations. Finally, it reflects on the importance of maintaining a balance between the State’s extraordinary powers and the protection of taxpayers’ legal certainty as an essential element for the stability of the Colombian tax system.