Colombia: Thin capitalization provision

Colombia’s National Tax and Customs Directorate (DIAN) has announced that deadlines for submitting Tax Exogenous Information for the 2025 tax year begin in April 2026. Taxpayers are advised to verify their specific submission dates based on the

Colombia has issued Decree No. 0240 of 12 March 2026, implementing new and revised tax measures to finance the state of emergency declared under Decree No. 0150 of 11 February 2026 in response to catastrophic floods and extreme weather earlier this

Colombia’s National Tax and Customs Directorate (DIAN) announced, on 4 March 2026, that several tax deadlines will be extended because the third Friday of April was declared a civic holiday for national-level entities under Decree 500 of

Colombia said it will propose raising tariffs on certain Ecuadorean goods from 30% to 50% in response to Ecuador’s move to increase tariffs on Colombian imports from 1 March. Commerce Minister Diana Marcela Morales said the proposal targets 73

Colombia’s Ministry of Environment and Sustainable Development, together with the National Tax and Customs Directorate (DIAN), issued guidelines on 26 February 2026, clarifying the application of the national tax on imported single-use plastic

The Colombian government issued Decree 0173 on 24 February 2026, introducing a temporary wealth tax to finance the response to a severe climatic emergency. The tax applies to corporations with tax net equity equal to or exceeding USD 2.9 million as