On 22 October 2026, the DIAN issued Press Release No. 133 announcing a targeted outreach campaign to approximately 200,000 taxpayers with outstanding tax obligations, inviting them to benefit from the tax regularization regime established by Decree 1419 of 2026. The decree, enacted under the framework of Law 2277 of 2022 (Tax Reform for Equality and Social Justice), offers significant reductions on interest (up to 80%), penalties (up to 100%), and allows installment payments over up to 36 months for income tax, VAT, ICA (industry and commerce tax), and national stamp tax debts originated before 1 January 2026. The DIAN has segmented the debtor portfolio by risk profile and debt amount, prioritizing communication via electronic channels (registered email, DIAN portal notifications) and formal written notices. The application window closes on 31 December 2026.
Key Takeaways
- Substantial Financial Incentives: Eligible taxpayers can reduce total debt burden by 40–60% through combined interest and penalty waivers. The decree also suspends coercive collection actions (embargoes, liens) during the application process.
- Eligibility and Exclusions: The benefit applies to natural and legal persons with debts in discussion, verification, or collection stages. It excludes debts from customs duties, foreign trade taxes, and those arising from fraud or simulation confirmed by final judicial ruling.
- Strategic Compliance Opportunity: Taxpayers should conduct a comprehensive debt diagnostic before applying. Optimal structuring of payment plans requires cash flow forecasting and consideration of the time value of money. Early application ensures broader installment options and avoids year-end system congestion.
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