I just returned from CO.

Data points. I avoided OTA and booked directly with the hotels. They either didn't charge my credit card in advance (although it was prepaid and non-refundable reservation) or only charged the rate without VAT (even though the reservation clearly included VAT) subject to showing passport with an entry stamp from the CO immigration which allows you to be exempt from Colombian VAT. I didn't pay any VAT for the hotel expenses ^