Through Concept 015976 of 2026, issued on 5 October 2026, DIAN clarified that cash payments made by gambling and lottery operators—linked to the fiscal recognition of costs, deductions, liabilities, or creditable taxes—are not subject to the general 100 UVT cash limit under Article 771-5 of the Tax Statute. Instead, a specific limit of 1,800 UVT applies. This interpretation addresses the unique cash-intensive nature of the gambling sector while maintaining anti-money laundering controls. The ruling provides legal certainty for operators who previously faced uncertainty about whether the general cash payment restriction applied to prize payouts and operational disbursements.
Key Takeaways
- Sector-Specific Cash Threshold: The 1,800 UVT limit (approximately COP 92 million for 2026) replaces the general 100 UVT cap for gambling operators, acknowledging the industry’s legitimate need for higher cash transactions.
- Fiscal Recognition Condition: The higher limit only applies to payments directly related to the fiscal recognition of costs, deductions, liabilities, or creditable taxes; other cash payments remain subject to the general limit.
- Compliance and Documentation: Operators must maintain rigorous documentation linking each cash payment to the specific tax concept it supports to withstand DIAN scrutiny during audits.
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