Colombia – Constitutional Court ratifies the tax on sugary and ultra-processed beverages

The Constitutional Court upheld the tax rate on ultra-processed and sugary beverages, as included in the first tax reform of President Gustavo Petro’s government, which had been challenged for imposing tax burdens on consumers who, for example, choose plant-based beverages.

The Full Chamber, by a 7-0 vote, approved the report by Justice Jorge Enrique Ibáñez, which called for endorsing the rule imposing a tariff on any beverage with an alcohol content not exceeding 0.5% and to which any amount of added sugar has been incorporated.

Although the regulation had already been given the green light by the Court in 2023, this ruling stems from a lawsuit alleging unfair treatment in the exclusion from the tax.