Colombia

On 14 October 2026, the Territorial Renewal Agency (ART) and the National Planning Department (DNP) presented the Operational Manual for Works for Taxes for Reconstruction. This mechanism, created by Legislative Decree 1389 of 2026, allows certain income taxpayers to execute public infrastructure projects in conflict-affected territories in exchange for tax credits. The manual establishes the

On 14 October 2026, the Bogotá City Council enacted Agreement 1084 of 2026, denominated the “Agreement for a Smart City,” ushering in a comprehensive district tax reform effective upon publication. The package introduces targeted tax incentives for investment and job creation, including ICA (Industry and Commerce Tax) deductions for companies generating net new formal employment

On 13 October 2026, DIAN issued Press Release No. 131 confirming that Fundación Colombia Luz y Sonrisas has been duly registered in the Special Tax Regime (Régimen Tributario Especial) under Colombian law. This regime grants qualifying non-profit entities exemptions from income tax and certain VAT obligations, provided they meet strict transparency and social purpose requirements.

On 12 October 2026, PHR Legal released a detailed technical analysis concerning the transfer pricing compliance obligations for intragroup financing operations under Colombian tax law. The publication addresses the heightened scrutiny by the National Tax and Customs Directorate (DIAN) on related-party loans, particularly focusing on the evidentiary standards required to demonstrate that interest rates agreed

On 9 October 2026, Colombia’s National Tax and Customs Directorate (DIAN) issued Concept 016289, clarifying that the registration of a company’s final liquidation account and the cancellation of its Unique Tax Registry (RUT) do not extinguish tax obligations accrued during the entity’s existence. The ruling confirms that the tax administration retains its full enforcement powers

On 9 October 2026, DIAN announced Press Release No. 130 detailing a comprehensive taxpayer assistance strategy for individuals and businesses in Valle del Cauca impacted by the August 10 earthquake. The measures include extended filing deadlines, penalty waivers, and dedicated support channels to facilitate tax compliance during recovery. The initiative applies to taxpayers with domicile

On 8 October 2026, DIAN released Oficio 016299 addressing the tax treatment of gratuitous professional services and temporary software licenses provided to Entidades sin Ánimo de Lucro (ESAL) operating under the Special Tax Regime (RTE). The tax authority concluded that such transactions do not qualify as donations for fiscal purposes because they lack the requisite

On 7 October 2026, the District Treasury Secretariat of Bogotá (SDH) published Resolution DDI-038292, establishing the obligated parties, content, conditions, and deadline for reporting tax information related to the Unified Property Tax and the Motor Vehicle Tax. The resolution mandates that district entities, notaries, public registry offices, and other specified agents submit detailed taxpayer data

On 7 October 2026, the Council of State (Consejo de Estado) issued Sentence 30246 of 25 September 2026, ruling that the minimum quantitative thresholds (cuantías mínimas) that trigger income tax withholding obligations also apply to special self-withholdings (autorretenciones especiales) established by the National Government. The decision resolves a long-standing interpretive dispute, confirming that the de

On 17 September 2026, the Colombian National Tax and Customs Directorate (DIAN) issued Decree 1419, introducing new foreign exchange benefits aimed at facilitating international trade and investment flows. The decree establishes simplified procedures for foreign currency transactions, reduces reporting burdens for certain operations, and aligns local regulations with international standards. These measures are effective immediately