Last April 23, 2025, by means of Decree 467, the National Government lifted the State of Internal Conmotion declared in the Catatumbo region and extended several legislative decrees issued during its validity. However, we note that Decree 175 of 2025, which had established specific tax measures to finance the response to the crisis, was not expressly extended.
In view of the uncertainty generated, the DIAN issued Press Release No. 039 of 2025, confirming that the tax measures of Decree 175 remain in force until December 31, 2025. According to Article 10 of Decree 175, the provisions adopted therein apply until that date, without requiring an additional extension.