Under the Decree 3027 of 27 December 2013, the thin capitalization provisions interest is fully deductible up to a debt to equity ratio of 3:1. This applies to domestic and foreign loans from related or unrelated parties.
«
Previous post
PGA Highlights: January 2014
PGA Highlights: January 2014
Related Posts
Colombia introduces temporary tax incentives for earthquake-hit areas
September 30, 2026
Colombia’s Ministry of Finance and Public Credit and the President issued Decreto No. 1413 of 17 September 2026,
Read More
Colombia revises dividend reinvestment rule for Spanish residents
September 29, 2026
Colombia’s tax authority (DIAN) has revised its interpretation of the dividend withholding tax rules under the 2005
Read More
Colombia extends suspension of tax, customs terms in Pereira until October
September 24, 2026
Colombia’s National Directorate of Taxes and Customs (DIAN) has extended the suspension of legal and administrative
Read More
Colombia: Congress passes 2027 budget amid worsening public finances
September 16, 2026
Colombia’s Congress approved the government’s 2027 spending budget on 14 September 2026, setting expenditure at COP
Read More
Colombia extends suspension of tax, customs, foreign exchange deadlines in earthquake‑hit regions
September 02, 2026
The Colombian Tax and Customs Administration Dirección Nacional de Impuestos y Aduanas (DIAN) issued a Resolution No.
Read More
Colombia introduces tax measures to support music sector
August 25, 2026
Colombia has introduced a legal framework to recognise, promote and strengthen its music sector, including tax measures
Read More