The Colombian Congress ratified the first-time Colombia-Spain income and capital tax treaty and protocol, signed on 31 March 2005, on 31 July 2006, by way of Law No. 1082 of 31 July 2006. According to the Colombian Constitution (Art. 241-10), the Consitutional Court of Colombia must prepare its decision with respect to the validity of the treaty before the diplomatic notes can be ex…