Colombia: Thin capitalization provisions

Colombia's tax authority (DIAN) released Press Release 090 on 30 June 2026, outlining the filing schedule for the 2025 personal income tax return. The filing window runs from 12 August through 26 October 2026, with submission dates staggered

Colombia is preparing for a potential tax reform driven by rising fiscal pressures and a growing deficit. While the incoming administration has proposed tax cuts, experts argue that broader structural changes will be needed to increase revenue and

Colombia's Supreme Administrative Court has provisionally suspended articles 2-8 of Decree 572 of 2025, which introduced sweeping changes to income tax withholding and self-withholding rules. The suspension halts implementation while legal review

The Colombian Ministry of Finance and Public Credit published a revised edition of Decree No. 1625 of 2016 on 8 May 2026. The decree consolidates rules covering income tax, occasional gains tax, transfer pricing, withholding tax, VAT, national

Colombia’s Constitutional Court issued a press release dated 29 April 2026 concerning rulings including Order A-533/26 and Order A-534/26, which provisionally suspended parts of emergency measures adopted under Decree 173 of 2026 and Decree 174 of

Colombia’s Constitutional Court issued a press release on 17 April 2026 confirming that Legislative Decree No. 1474 of 29 December 2025 has been declared unconstitutional. The summary refers to Sentencia C-079/26, as set out in the Court’s