Executive Summary
Colombian tax authorities advanced several enforcement and compliance initiatives in late October and early November 2026. DIAN issued draft emergency procedures for donating seized goods, clarified e-invoice validation and correction protocols, and launched a broad tax regularization campaign targeting nearly 200,000 delinquent taxpayers. Meanwhile, the Administrative Tribunal of Antioquia fixed the statute of limitations for exogenous information sanctions, and Congress received an Economic Rescue Bill proposing corporate tax surcharges, Pillar Two minimum tax, and VAT base broadening.
Important Updates
DIAN Draft Resolution for Donation of Seized and Abandoned Goods Under Emergency Decree 1261 of 2026
On October 31, 2026, DIAN published a draft resolution for public consultation establishing an abbreviated and transitory procedure to donate seized, abandoned, or forfeited goods in its custody to national emergency response entities. The measure implements Decree 1261 of 2026, which declared a national emergency requiring rapid mobilization of resources, and operates under DIAN’s statutory authority over goods held by customs (Customs Statute Arts. 560 and 590).
The fast-track mechanism bypasses the standard auction or adjudication process, allowing direct transfers of food, medicines, construction materials, clothing, vehicles, and other relief items to entities such as the National Unit for Disaster Risk Management (UNGRD), the Ministry of Health, and local governments. The resolution defines coordination protocols among DIAN, recipient entities, and the Comptroller General’s Office, with safeguards to ensure donated goods are fit for use and do not violate intellectual property or safety regulations. The procedure remains valid only for the duration of the emergency.
Sources: DIAN Draft Resolution
Administrative Tribunal of Antioquia Rules Late Exogenous Information Filing Does Not Restart Statute of Limitations
On October 8, 2026, the Administrative Tribunal of Antioquia issued Judgment No. 29912, clarifying that the late submission of exogenous information (información exógena) does not reset or extend the two-year statute of limitations DIAN has to notify a formal charge (pliego de cargos) for non-compliance. The Tribunal interpreted Article 651 of the Tax Statute (E.T.) together with Article 769 on limitation periods for tax sanctions.
The Court held that the two-year period runs from the original statutory filing deadline—typically March 31 of the following year—regardless of when the taxpayer actually submits the late information. The ruling prevents indefinite sanction exposure and reinforces legal certainty. Taxpayers with pending sanction procedures should verify whether charge notifications were issued more than two years after the original deadline, as such sanctions may be time-barred. Legal challenges generally must be filed within 30 days of notification.
Sources: INCP – Tribunal Ruling
Colombian Government Submits Economic Rescue Bill 477 of 2026 with Major Tax Measures
On October 29, 2026, the Ministry of Finance and Public Credit filed Bill 477 of 2026, the “Economic Rescue Law,” before the House of Representatives. The bill proposes a package of tax measures and spending cuts designed to stabilize public finances and address the projected 2027 fiscal deficit. If enacted before December 20, 2026, most provisions would take effect on January 1, 2027.
Key proposals include: a 5 percentage point corporate income tax surcharge for financial institutions and extractive industries for tax years 2027-2029; a limitation on interest deductions to 30% of EBITDA aligned with OECD BEPS Action 4; a 15% minimum corporate tax on adjusted financial income for groups with revenues exceeding EUR 750 million, implementing Pillar Two GloBE rules; VAT base broadening through elimination of exemptions for certain professional services and non-resident digital services; a carbon tax increase from COP 15,000 to COP 25,000 per ton of CO2 by 2028; a tax amnesty for undeclared foreign assets at a 10% special rate if regularized by December 2027; and a phased reduction of free trade zone benefits, raising the CIT rate from 20% to 35% by 2030.
Multinational enterprises, financial institutions, oil and gas operators, mining companies, and digital service providers should immediately model the impact on 2027 effective tax rates and update transfer pricing documentation to support interest deduction limitations. The Pillar Two minimum tax applies to fiscal years starting on or after December 31, 2027, while the voluntary foreign asset disclosure regime would run from January 1 to December 31, 2027.
Sources: INCP – Economic Rescue Bill
Secondary Regulatory & Regional Updates
- Electronic Invoice Errors and Unrecognized Purchases: DIAN guidance issued October 29 and November 6, 2026 instructs recipients to verify invoices via CUFE, request corrections through debit or credit notes or replacement invoices, and file formal complaints (denuncia) with DIAN if issuers do not respond or the purchase is unrecognized. Rejected invoices cannot support costs, deductions, or VAT credits. DIAN | INCP
- Electronic Invoice Validation via CUFE: DIAN instructional guides from October 26 and 28, 2026 clarify that only the XML file containing the DIAN validation stamp—specifically ResponseCode ‘0000 ‘a’nd Description ‘Aprobado’—constitutes valid proof of validation; a PDF or QR code alone is insufficient. Taxpayers may consult the public portal at catalogo-vpfe.dian.gov.co. DIAN | INCP
- Tax Regularization Campaign Under Decree 1419 of 2026: DIAN Press Release No. 133 invited approximately 198,182 taxpayers to regularize outstanding obligations. Benefits include waiver of 100% of late-payment interest, penalty reductions of up to 80%, installment agreements of up to 36 months, and suspension of coercive collection during the application process. Applications must be submitted via MUISCA before the decree deadline. DIAN | INCP
- Precautionary Measures on Goods in Buenaventura Port Terminals: On October 27, 2026, DIAN Press Release No. 134 reported precautionary measures on merchandise valued over COP 14.782 billion due to customs declaration irregularities such as undervaluation, misclassification, and false origin documentation. Affected parties may challenge within 10 business days; unsuccessful contests may result in seizure, auction, and fines up to 100% of customs value. DIAN
- Extension of Urgent Delivery Import Modality for Disaster Relief Goods: A draft resolution published October 31, 2026 extends deadlines for completing definitive customs declarations for humanitarian aid imported since August 10, 2026 under the Urgent Delivery modality. The extension applies to goods already released under provisional customs status with a valid guarantee. DIAN
- Presumed Interest Rules Limited to Direct Partners and Shareholders: DIAN Official Letter 100192467-3270 (October 27, 2026) clarifies that Article 35 of the Tax Statute presumed interest applies exclusively to loans between a corporation and its direct partners or shareholders, not to indirect affiliates, sister companies, or third parties. INCP
- Dependent Deduction of 72 UVT Not Prorated: DIAN Concept 017001 (September 28, 2026) rules that the annual 72 UVT deduction per economic dependent applies in full for the taxable year regardless of whether the dependency existed for the entire 12-month period, provided legal dependency requirements are met at any point during the fiscal year. INCP
- VAT Base for Gasoline and ACPM Imports: MinMinas Resolution 40562 (October 15, 2026) establishes that the VAT taxable base for imports of regular motor gasoline and diesel (ACPM) is the Producer Income (IP) of the fossil component, effective on the date the customs import declaration is presented. INCP
- E-Invoice Requirements to Support Costs and Deductions: DIAN Official Letter 017002 (September 28, 2026) reiterates that electronic invoices must contain all mandatory data elements, including CUFE and the DIAN validation stamp, to support income tax costs and deductions under Article 743 of the Tax Statute. Defective invoices are fiscally ineffective even if the underlying transaction is genuine. INCP
- National General Budget 2027 Approved: Congress approved the General Budget of the Nation for fiscal year 2027 totaling COP 634.9 trillion (approximately USD 150 billion) on October 20, 2026. The budget takes effect January 1, 2027 and informs revenue projections based on current tax legislation and enforcement measures. INCP
- Draft Resolution on Exogenous Information Reporting for 2026-2028: DIAN published a draft resolution on October 22, 2026 proposing amendments to Title 3 of Resolution 000227 of 2025. The proposal expands reporting for digital economy transactions, cryptocurrency operations, cross-border payments, and beneficial ownership data, with updated XML schemas and phased implementation. INCP
- Pets Included in Gross Equity for Income Tax: DIAN Concept 100208192-1997 (October 19, 2026) determines that pets and domestic animals kept exclusively for companionship or support form part of a natural person’s gross equity when appreciable in money and fiscally possessed at period-end. Their fair market value must be included for wealth tax complement and patrimonial comparison purposes. INCP
- Bogotá Extends District Exogenous Information Filing Deadline: Bogotá’s District Treasury Secretariat Resolution DDI-042682 (October 19, 2026) postpones filing deadlines for district exogenous information to November 8, 2026 due to technological incidents affecting the receipt platform. INCP
- Patrimonial Comparison: Only Effectively Paid Taxes Deductible: DIAN Concept 016547 (September 21, 2026) rules that only income tax and complementary taxes actually paid during the comparison year can be deducted from the gross equity increase under the patrimonial comparison method; accrued but unpaid taxes do not qualify. INCP
- Manufacturer Identification Scrutiny for Imported Goods: PHR Legal (October 15, 2026) highlights increased DIAN scrutiny on the origin and actual manufacturer of imported goods, requiring importers to maintain detailed manufacturer records beyond supplier or exporter details to avoid penalties and loss of preferential tariff treatment. PHR Legal
- DIAN Updates Exogenous Information Formats and Technical Specifications: Resolution 000033 dated October 30, 2026 updates formats and technical specifications for tax exogenous information reporting for the 2026 tax year due in 2027. Changes include new Form 1045 for beneficial ownership, XML schema version 3.2, reduced reporting threshold to 2,500 UVT, and new catalog codes. Software providers must update by December 31, 2026. INCP
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.