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 electronically by 4 December 2026. This exógena (third-party information) regime aims to enhance the district’s tax control capabilities, cross-reference declarations, and detect omissions or inconsistencies in real estate and vehicle holdings.
Key Takeaways
- Broad Scope of Obligated Parties: The obligation extends beyond traditional financial institutions to include notaries, curadores urbanos, registry offices, and district agencies involved in property transactions or vehicle registrations.
- Standardized Electronic Format: Reports must be submitted via the SDH’s designated platform using a structured XML schema, with penalties for late, incomplete, or erroneous filings.
- Strategic Compliance: Affected entities should immediately validate their data collection processes and IT systems to ensure timely and accurate submission, avoiding sanctions that can reach 10,000 UVT per violation.
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