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 issues tax decree on presumed interest, inflation components
August 07, 2026
Colombia has published Decree No. 0898 of 29 July 2026, establishing the deemed minimum annual interest rate for loans
Read More
Colombia: MOF proposes corporate, VAT, wealth tax reforms from 2027
July 27, 2026
The Colombian Ministry of Finance submitted a new 2026 Tax Reform Bill to Congress on 20 July 2026, introducing a broad
Read More
Colombia: DIAN announces 2026 personal income tax return deadlines
July 03, 2026
Colombia's tax authority (DIAN) released Press Release 090 on 30 June 2026, outlining the filing schedule for the 2025
Read MoreColombia faces tax reform standoff as experts back revenue hikes, government pursues cuts
July 03, 2026
Colombia is preparing for a potential tax reform driven by rising fiscal pressures and a growing deficit. While the
Read MoreColombia: Court suspends lower withholding tax thresholds under Decree 572
May 21, 2026
Colombia's Supreme Administrative Court has provisionally suspended articles 2-8 of Decree 572 of 2025, which
Read MoreColombia revises tax decree, reinforces transfer pricing compliance rules
May 19, 2026
The Colombian Ministry of Finance and Public Credit published a revised edition of Decree No. 1625 of 2016 on 8 May
Read More