On 8 October 2026, DIAN released Oficio 016299 addressing the tax treatment of gratuitous professional services and temporary software licenses provided to Entidades sin Ánimo de Lucro (ESAL) operating under the Special Tax Regime (RTE). The tax authority concluded that such transactions do not qualify as donations for fiscal purposes because they lack the requisite animus donandi (intent to donate) and do not represent a transfer of patrimony. Consequently, the provider cannot claim the special tax deduction available for donations to qualifying non-profit entities under Article 256 of the Tax Statute.
Key Takeaways
- No Donation Characterization: Free provision of services or licenses is considered a commercial or promotional activity, not a liberalidad, and therefore falls outside the donation deduction regime.
- Impact on Corporate Tax Planning: Companies engaging in corporate social responsibility programs targeting ESALs must structure contributions as direct monetary or asset donations to secure tax benefits.
- Documentation Requirements: Entities should maintain clear records distinguishing between genuine donations and gratuitous service provisions 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