On 21 August 2020, the Colombian Government issued Decree 1157, which regulates the mega-investment special tax regime. The Decree contains certain definitions, rules and procedures for applying to this regime.

Mega-investment tax regime

The mega-investment regime was re-established when Law 2010 of 2019 reenacted most of the provisions of Law 1943 of 2019, which was declared unconstitutio…