{"id":4005,"date":"2026-02-11T10:19:00","date_gmt":"2026-02-11T15:19:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=4005"},"modified":"2026-02-19T07:54:57","modified_gmt":"2026-02-19T12:54:57","slug":"corte-constitucional-suspende-los-efectos-del-decreto-0044-de-2026","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2026\/02\/corte-constitucional-suspende-los-efectos-del-decreto-0044-de-2026\/","title":{"rendered":"Corte Constitucional suspende los efectos del Decreto 0044 de 2026"},"content":{"rendered":"\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div class='embed-container'><iframe loading=\"lazy\" title=\"Corte Constitucional suspende los efectos del Decreto 0044 de 2026\" width=\"1920\" height=\"1080\" src=\"https:\/\/www.youtube.com\/embed\/jrfQ7RcEOc4?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<link href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.0.0-beta3\/css\/all.min.css\" rel=\"stylesheet\">\n<style> \n.container{\n  height: 200px;\n  position: relative;\n  border: 0px solid green;\n}\n\n.center{\n  margin: 0;\n  position: absolute;\n  top: 50%;\n  left: 50%;\n  -ms-transform: translate(-50%, -50%);\n  transform: translate(-50%, -50%);\n}\n.button {\n  background-color: #04AA6D;\n  border: none;\n  color: #04AA6D;;\n  padding: 16px 32px;\n  text-align: center;\n  text-decoration: none;\n  display: inline-block;\n  font-size: 16px;\n  margin: 4px 2px;\n  transition-duration: 0.4s;\n  cursor: pointer;\nborder-radius: 25px;\n}\n.button1 {\n  background-color: #04AA6D;\n  color: black; \n  border: 2px solid #04AA6D;\n}\n.button1:hover {\n  background-color: #04AA6D;;\n  color: white;\n}\n<\/style>\n<div class=\"container\">\n  <div class=\"center\">\n<a href=\"https:\/\/whatsapp.com\/channel\/0029Va8neTFCcW4h5pCJrM00\" target=\"_blank\" class=\"button button1\"> <i class=\"fa-brands fa-whatsapp\"><\/i>&nbsp;&nbsp;&nbsp;\u00danete a nuestro canal de whatsapp<\/a>\n <\/div>\n<\/div>\n\n\n\n<p style=\"text-align:justify\">Mediante el Auto 101 de 2026, la Corte Constitucional dispuso que el Decreto Legislativo 0044 del 21 de enero de 2026, por el cual se cre\u00f3 una contribuci\u00f3n parafiscal del 2,5 % a cargo de las empresas generadoras de energ\u00eda el\u00e9ctrica, no produzca efectos. Esto ocurre como consecuencia directa de la suspensi\u00f3n provisional del <a href=\"https:\/\/incp.org.co\/publicaciones\/infoincp-publicaciones\/impuestos\/2026\/02\/corte-constitucional-suspende-provisionalmente-el-decreto-1474-de-2025\/\">Decreto 1390 del 29 de diciembre de 2025<\/a>, que declar\u00f3 el estado de emergencia econ\u00f3mica y social.<\/p>\n\n\n\n<p style=\"text-align:justify\">La Corte se\u00f1al\u00f3 que, mientras no exista una decisi\u00f3n definitiva sobre la constitucionalidad del decreto que declar\u00f3 la emergencia econ\u00f3mica, los decretos legislativos expedidos en su desarrollo carecen de sustento jur\u00eddico; por lo tanto, no pueden aplicarse de manera temporal.<\/p>\n\n\n\n<p style=\"text-align:justify\">En este sentido, la decisi\u00f3n se mantendr\u00e1 vigente hasta que la Corte Constitucional profiera un fallo de fondo sobre la constitucionalidad del estado de excepci\u00f3n.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2026\/02\/Comunicado-05-Corte-Constitucional.pdf\">Comunicado No. 05 Corte Constitucional<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"<p>Mediante el Auto 101 de 2026, la Corte Constitucional dispuso que el Decreto Legislativo 0044 del 21 de enero de 2026, por el cual se cre\u00f3 una contribuci\u00f3n parafiscal del 2,5 % a cargo de las empresas generadoras de energ\u00eda el\u00e9ctrica, no produzca efectos.<\/p>\n","protected":false},"author":27935,"featured_media":4010,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/4005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/users\/27935"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/comments?post=4005"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/4005\/revisions"}],"predecessor-version":[{"id":4012,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/4005\/revisions\/4012"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/4010"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=4005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=4005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=4005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}