DIAN’s Concept 100208192-1737 of 2026, dated 25 September 2026, clarifies the scope of tax relief measures under Decree 1419 of 17 September 2026 for taxpayers affected by the August 10 earthquake. The decree establishes two distinct sets of measures: (1) tax relief (extensions, payment facilities, exemption from sanctions) for taxpayers with fiscal domicile in municipalities declared in a state of calamity, and (2) broader administrative facilitations for all taxpayers in the affected departments. The concept emphasizes that the more favorable relief applies only to those meeting the strict domicile requirement, while the general facilitations have wider but less potent application.
Key Takeaways
- Domicile-Based Eligibility: Only taxpayers whose registered fiscal address is in a municipality officially declared in calamity qualify for the full relief package (suspension of terms, installment plans without guarantee, sanction waivers).
- Department-Level Facilitations: Taxpayers in the affected departments but outside calamity municipalities receive procedural facilitations (e.g., extended deadlines for responses to DIAN requirements) but not substantive tax relief.
- Application Procedure: Eligible taxpayers must request relief through DIAN’s digital channels, providing evidence of domicile and affectation, within the deadlines set by the decree.
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