Americas

On 22 September 2026, DIAN customs officials at the Ernesto Cortissoz International Airport in Barranquilla intercepted and seized a shipment of contraband mobile phones valued at over COP 240 million. The operation resulted from intelligence-driven risk profiling of passenger baggage and cargo manifests. The merchandise lacked proper import documentation, customs declarations, and payment of applicable

On 21 September 2026, DIAN’s Operational Control Division in Cúcuta, Norte de Santander, executed a major anti-smuggling operation resulting in the seizure of contraband merchandise valued at over COP 462 million. The intervention targeted informal cross-border supply routes along the Colombia-Venezuela frontier, where goods enter without customs formalities or tax payment. The assortment included textiles,

On 17 September 2026, the Colombian government enacted Legislative Decree 1417 under the state of economic emergency, introducing urgent tax measures to support economic recovery. The decree includes temporary modifications to income tax rates for certain sectors, accelerated depreciation rules for new productive assets, and VAT exemptions for essential goods. These measures are valid for

The Constitutional Court’s Sentence C-290 of 2026, issued on 21 September 2026, declared constitutional the phrase “net equity” (patrimonio líquido) in Article 286 of Law 1819 of 2016 as the basis for calculating penalties applicable to non-income-tax-paying entities (such as non-profits, public entities, and certain trusts) that are required to file the annual income and