<p><strong>Contextualization</strong>: In 2011, it was published a curious conundrum, which forms the basis of the present study: why, when organic matter is thermodynamically unstable, does it persist in soils, sometimes for thousands of years? The question challenges the idea that the recalcitrant or labile character of soil organic matter (SOM) is a sufficient argument to ensure SOM persistence. Temperature could play an important role in SOM decomposition, especially in tropics. Particularly, tropical dry forest (TDF) represents an important ecosystem with unique biodiversity and fertile soils in Colombia. At present, the increase in population density and consequently, in the demands of energy and arable land, have led to its degradation.</p><p>&#160;</p><p><strong>Knowledge gap</strong>: Although the mentioned question was formulated several years ago, it has still to be answered, hence limiting the development of new soil organic carbon (SOC) models or the quantification of its ecosystem services. A key point, in terms of soil carbon storage, is to determine the maximum rate of CO<sub>2</sub> emissions from soils (Rmax). Traditionally, it is considered that Rmax occurs at the 50% of field capacity. Unfortunately, information about the environmental conditions under which this maximum occurs is scarce.</p><p><strong>&#160;</strong></p><p><strong>Purpose</strong>: The main objectives of this study were: (a) determine the maximum rate of soil respiration or CO<sub>2</sub> emissions from soil in TDF soils and (b) to estimate the main environmental drivers of maximum SOM decomposition along a temperature gradient (20&#176;, 30&#176;, 40&#176;C) in incubated soils.</p><p><strong>&#160;</strong></p><p><strong>Methodology</strong>: Soils pertained to permanent plots were sampled in six different TDF of Colombia. The evolution of CO<sub>2</sub> emissions (monitored by an infrared gas analyser), relative humidity and soil temperature were recorded in time on incubated soils samples. Temperature was maintained constant at 20&#176;C, 30&#176;C and 40&#176;C during soil incubations under soil drying conditions. Additionally, elemental composition (Fe, Ca, O, Al, Si, K, Mg, Na) of SOM and chemical composition of soil organic carbon (SOC: aromatic-C, O-alkyl-C, Aliphatic-C, Phenolic and Ketonic-C) were determined by X-ray photoelectron spectroscopy (XPS).</p><p><strong>&#160;</strong></p><p><strong>Results and conclusions</strong>: The majority of TDF soil samples (90.7%) presented that its peak of CO<sub>2</sub> emissions occurs at soil-water contents higher than saturation (0 MPa), at 20&#176;, 30&#176; and 40&#176;C. Clearly, to consider that the maximum soil respiration rate could be observed at the 50% of field capacity, underestimated the real maximum value of carbon mineralization (48-68%.) Globally, increases in the Rmax values corresponded to increases in electrical conductivity, soil desorption rates, total carbon and nitrogen contents, and decreases in bulk density (BD) and aggregate stability. Taking into account the temperature gradient, increments in calcium and aromatic carbon contents corresponded to decrements in Rmax values but only at 30&#176;C and 40&#176;C, respectively. Some authors indicated that at high soil moisture contents, iron reduction could be release protected carbon. However, no significant relation between Fe and Rmax was observed. Consequently, physical and chemical properties related to SOM accessibility and decomposability by microbial activity, were the main drivers and controls of maximum SOM decomposition rates.</p>