Provisional suspension of articles 2 to 8 of Decree 572 of 2025.

The Council of State provisionally suspended the effects of Articles 2 through 8 of Decree 572 of 2025.

This Decree had been issued with the purpose of increasing the special self-withholding tax rates in certain sectors and introducing modifications related to withholding tax regulations.

The Council of State did not state that the Government lacks the authority to regulate withholding taxes and self-withholding taxes. What it stated at this preliminary stage is that such authority has limits.

One of those limits is proper justification. Although the Decree includes a justification, according to the Council of State, it is insufficient and inadequate because it does not detail the basis for the Government’s conclusions to modify the withholding and self-withholding tax bases and rates.

Therefore, based on this provisional suspension, the rules, bases, and rates that were in force prior to the issuance of Decree 572 of 2025 must now be applied.

Finally, it is important to note that the DIAN addressed this matter through Press Release No. 070 issued on May 8, 2026, concluding that, as of May 8, withholding agents must apply the bases and rates that existed prior to Decree 572, which in our particular case are those contained in Decree 242 of 2024.

At the following link, you will find the DIAN press release, where you can review in detail the comparative table of the suspended rates and the rates applicable as of May 8, 2026.

Link: https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-070-2026.aspx