Colombia exempts IVA on imports for earthquake-zone investment projects until 31 December 2027
- Jurisdiction
- Colombia
- Tax
- VAT
- Change type
- Update
- Status
- In force
- Impact
- Watch
- Announced
- 17 September 2026
- Effective
- 17 September 2026
- Authority
- Presidencia de la República de Colombia (with the Ministerio de Hacienda y Crédito Público)
- Systems
- Customs, Tax engine
- Verified
- Fetched from official source · high confidence
Importers of raw materials, inputs and capital goods for qualified investment projects in the municipalities affected by the 10 August 2026 earthquake.
Importers of capital goods for projects in the earthquake-affected zone: assess qualification under the decree; monitor the Constitutional Court review.
CustomsTax engine
Legislative Decree 1413 of 17 September 2026 (Diario Oficial No. 53.630), issued under the economic-emergency declared after the 10 August 2026 earthquake, exempts from IVA until 31 December 2027 imports of raw materials, inputs and capital goods that are indispensable and used exclusively for qualified investment projects in the affected municipalities, where no equivalent national production exists. The decree also sets a special income-tax rate and accelerated depreciation for qualified projects. As an emergency decree it remains subject to constitutional review.
What changed in detail
Legislative Decree 1413 of 17 September 2026 (Diario Oficial No. 53.630) was issued under the economic emergency declared after the 10 August 2026 earthquake in Colombia.
Until 31 December 2027, imports of raw materials, inputs and capital goods are exempt from IVA where they are indispensable for, and used exclusively in, investment projects qualified under the decree in the affected municipalities, and where there is no national production of equivalent quality and supply.
The decree also sets a special income-tax rate and accelerated depreciation for qualified projects.
As an emergency decree, it remains subject to constitutional review. Article 16 of the decree links its tax benefits to article 215 of the Constitution, under which they stop producing effects at the end of the following fiscal period.
What it means
The exemption is not a general relief for the disaster zone. It applies only to imports tied exclusively to a project that has qualified under the decree, and only where no equivalent domestic production exists. Importers should establish qualification before relying on the exemption at the border, rather than assuming the location of the project is enough.
Because the decree is an emergency measure, its text could change if the Constitutional Court reviews it. Treat the exemption as available now but not yet settled.
Proof
Hasta el 31 de diciembre de 2027, estarán exentas del Impuesto Sobre las Ventas (IVA) las importaciones de materias primas, insumos y bienes de capital que sean indispensables y se destinen exclusivamente a la ejecución de proyectos de inversión calificados al amparo de este decreto, siempre que no tengan producción nacional en condiciones equivalentes de calidad y suministroUntil 31 December 2027, imports of raw materials, inputs and capital goods that are indispensable and used exclusively for carrying out investment projects qualified under this decree will be exempt from value added tax (IVA), provided they have no national production of equivalent quality and supply
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