In Concept 017190 of 2026, issued on 25 September 2026, DIAN provided a detailed methodology for calculating late-payment interest on upward adjustments to bimonthly advance payments under the SIMPLE Tax Regime (Régimen Simple de Tributación). The interest accrues from the original due date of the specific bimonthly advance that is being adjusted until the date the annual SIMPLE return—where the adjustment is reported—is filed. This interpretation resolves uncertainty about the starting point for interest when a taxpayer corrects an advance payment downward or upward during the annual reconciliation.
Key Takeaways
- Interest Trigger: Interest applies only when the adjusted advance payment results in a higher tax liability than originally paid for that bimonthly period.
- Accrual Period: The interest period runs from the statutory due date of the relevant bimonthly advance to the filing date of the annual return (Form 260), not the date of payment of the difference.
- Rate Application: The current late-payment interest rate (interés moratorio) certified by DIAN for each period applies, compounding monthly.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement