May 23, 2025

DIAN Lifts the Unavailability of Its Online Services

Through the press release issued today, Friday, May 23, 2025 (Press Release No. 52), DIAN announced that the technological issues have been resolved and that its online services for the completion and filing of tax returns and customs procedures are now operating properly. As a result, the contingency triggered by the unavailability of those services has been lifted.

Accordingly, taxpayers whose filing deadlines fell between May 12 and May 23 may file their tax returns and make the corresponding payments up to one business day after the restoration of the online services, without penalties or interest. This means they may comply until Monday, May 26, 2025, at 11:59 p.m.

Extension of the Deadlines for Reporting Exogenous Information

Through Resolution 000213 of May 23, 2025, DIAN modified the deadlines for filing 2024 tax exogenous information returns for taxpayers whose deadlines originally fell between May 12 and June 13, 2025.

This measure applies to certain large taxpayers, as well as all other legal entities and individuals required to comply, who must now meet this obligation on the new dates.

May 29, 2025

New Decree on Withholding and Self-Withholding Tax

February 25, 2026

Extraordinary Net Worth Tax for Legal Entities

The National Government issued Decree 0173 on February 24, 2026, within the framework of the State of Economic, Social, and Ecological Emergency declared through Legislative Decree 0150 of 2026. This decree introduces an extraordinary net worth tax for legal entities, which will have an immediate impact on medium and large companies across all economic sectors, with limited exceptions.

Who must pay this tax

Legal entities and de facto companies subject to income tax will be required to pay this tax when their net equity as of March 1, 2026 is equal to or exceeds 200,000 UVT (COP 10,474,800,000).

The tax does not apply to companies in the agricultural and healthcare sectors, state-intervened entities, or public utility service providers in municipalities affected by the emergency.

Tax rate

General rate: 0.50%
Special rate: 1.6% for the financial and extractive sectors (coal and oil), among others

Tax base

Net equity as of March 1, 2026, excluding shares, technical reserves, pension contributions, and environmental assets related to water and sanitation infrastructure.

Immediate compliance deadlines

Filing and payment of the first installment (50%): April 1, 2026
Second installment (50%): May 4, 2026

Risks and anti-avoidance measures

The decree establishes enhanced penalties for accounting and/or tax adjustments that artificially reduce net equity or involve the inclusion of non-existent or unauthorized liabilities.

This decree requires companies to immediately assess their financial position, liquidity, and corporate structure. It may also impact cash flow during the first half of the year and financial projections for 2026.

We recommend verifying net equity as of March 1, confirming whether any exclusions apply, and anticipating the impact on liquidity and financial planning.