DIAN has issued Resolution No. 000246 of 30 December 2025, amending existing rules to require additional categories of taxpayers to submit the fiscal reconciliation report electronically, regardless of income thresholds, in order to strengthen monitoring of the purified tax rate.
The Colombian tax authority (DIAN) has published Resolution No. 000246 of 30 December 2025, which modifies the rules governing the submission of the fiscal reconciliation report (reporte de conciliación fiscal) and expands the group of taxpayers required to submit it through DIAN’s electronic information services.
The stated purpose of the change is to enhance DIAN’s ability to monitor the purified tax rate (Tasa de Tributación Depurada, TTD), which is calculated based on refined financial utility for certain taxpayers, and to support broader tax control programmes.
Under the new rules, the electronic filing obligation now applies to consolidating entities that consolidate or combine the financial statements of subsidiaries, branches, or other entities, regardless of the accounting framework used or their registration status in the mercantile registry.
The obligation is also extended to all subordinate entities that are subject to such consolidation or combination. For these groups, the requirement applies irrespective of the amount of gross fiscal income obtained during the taxable year, removing the relevance of the 45,000 UVT threshold.
Taxpayers covered by the expanded obligation must include specific information in their income and complementary tax returns, including the tax identification number (NIT) of the entity that consolidates or combines the financial statements. The fiscal reconciliation report must be completed in the format prescribed by DIAN.
The resolution was signed by Carlos Emilio Betancourt Galeano, Acting Director General of DIAN, and takes effect from the date of its publication in the Official Gazette.
The fiscal reconciliation report, introduced in 2017, provides a consolidation and explanation of differences between accounting and tax balances.
