JUFED rejects taxing inherited AFORE funds with ISR in SCJN debate

The National Association of Circuit Magistrates and District Judges of the Federal Judiciary (JUFED) asked the Supreme Court of Justice of the Nation (SCJN) not to tax inherited AFORE resources with income tax.

JUFED’s position came in the context of Contradiction of Criteria 49/2026 that the SCJN Pleno will analyze.

The organization maintained that retirement savings form part of workers’ patrimony and their transfer to beneficiaries aims to economically protect families.

JUFED warned that the Judiciary should not design tax policies and that power belongs to the Legislative branch.

President Claudia Sheinbaum rejected Minister Lenia Batres’ proposal to tax inheritances and inherited AFORE resources.

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Chilean government officials meeting to discuss property tax exemptions in a reconstruction megareforma.
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Government closes door to targeting property tax exemptions in Megareforma

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Representatives of the Chilean Association of Municipalities met on Thursday with Finance Minister Jorge Quiroz and other Executive members to discuss the national reconstruction Megareforma.

The Tribunal Administrativo de Cundinamarca has backed the Consejo de Estado ruling that suspends transfers of funds from AFP private pension administrators to Colpensiones. The decision drew criticism from President Gustavo Petro and Labor Minister Antonio Sanguino. Colpensiones stated that resources belonging to 129,000 people who switched regimes must be moved to cover pension payments.

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Colombia's Constitutional Court declared unfounded the recusals by several magistrates to review the economic emergency decree, which includes a wealth tax to address the winter crisis in Córdoba. The full chamber will continue its analysis tomorrow, April 29, after six magistrates recused themselves the previous day. Business leaders and President Gustavo Petro have reacted to the judicial review.

The Senate rejected for the third time a measure allowing the Financial Analysis Unit to access bank information without prior judicial authorization. The vote tied 24 to 24 and the bill now moves to a mixed commission.

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The State Council provisionally suspended Decree 415 of 2026, which authorized the transfer of resources from private funds to Colpensiones. The measure affects 120,000 affiliates and completely freezes the transfer of nearly 25 trillion pesos.

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