The Constitutional Court of Colombia declared Article 54 of Law 2277 of 2022 enforceable, which establishes the tax on ultra-processed and sugary beverages.
With a unanimous vote of 7-0, the Full Chamber endorsed the regulation, included in the first tax reform of the government of Gustavo Petro, and dismissed a lawsuit alleging inequitable treatment towards consumers of plant-based beverages.
The regulation and its scope
The tax applies to any beverage that:
- Does not have an alcohol content higher than 0.5%.
- Contains any amount of added sugar.
Among the taxed products are:
- Sodas and carbonated drinks.
- Malt-based beverages.
- Almond milk and other plant-based alternatives.
- Tea, coffee, soft drinks, fruit juices, and nectars.
- Energy drinks, flavored waters, and powdered mixes.
The tax includes exceptions such as infant formulas and medications with added sugars.
The lawsuit for inequitable treatment
The plaintiffs argued that the regulation introduced an arbitrary unequal treatment, disproportionately affecting those who choose plant-based alternatives over animal products. They pointed out that:
- The differentiation constituted an indirect discrimination, contrary to the principle of substantial equality of Article 13 of the Constitution.
- The exclusion of animal products and the inclusion of their plant-based equivalents lacked technical foundation and contradicted the principle of tax equity.
- Consumers of cow’s milk and almond milk have similar conditions of contributive capacity, so they should receive equivalent fiscal treatment.
Concepts of the Attorney General’s Office
The Attorney General’s Office requested to declare partial enforceability, recognizing that the measure pursues a legitimate purpose:
- Protection of public health.
- Social justice through the disincentive of consuming harmful ultra-processed products.
However, it warned that the regulatory design was insufficient and disproportionate, as it did not include in the fiscal benefit plant-based products consumed by vulnerable sectors.
The final decision
The Court, through ruling C-006/26, confirmed the validity of the tax and dismissed the arguments of inequitable treatment. The ruling reinforces the public health fiscal policy and consolidates the State’s strategy to reduce the consumption of ultra-processed and sugary beverages.
The endorsement of the Constitutional Court marks a key precedent in Colombia’s tax and health policy. The decision supports the 2022 tax reform and reaffirms the legitimacy of fiscal measures aimed at protecting public health, although it leaves open the debate on equity in the treatment of plant-based products versus animal products.
