On 19 September 2026, the Colombian National Tax and Customs Directorate (DIAN) announced via Press Release No. 122 that the National Government has enacted a comprehensive package of tax measures aimed at supporting the reconstruction of zones affected by the recent earthquake. The decree introduces targeted tax relief, incentives, and administrative facilitations for taxpayers and businesses operating in the designated disaster areas. These measures are designed to accelerate economic recovery, protect employment, and facilitate the rebuilding of critical infrastructure. The package applies retroactively from the date of the seismic event and covers national taxes administered by the DIAN, including income tax, VAT, and withholding obligations.
Key Takeaways
- Tax Payment Deferrals and Exemptions: Affected taxpayers benefit from extended filing deadlines, suspension of enforcement actions, and potential exemptions on specific tax liabilities for the fiscal periods impacted by the disaster.
- Investment Incentives for Reconstruction: The decree establishes enhanced tax deductions and credits for private investments directed toward rebuilding housing, productive assets, and public infrastructure within the declared emergency zones.
- Simplified Compliance Procedures: DIAN has implemented streamlined digital processes for requesting relief, reducing bureaucratic hurdles and ensuring rapid access to benefits for verified victims and businesses.
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