Following the state of emergency declared as a result of the earthquake that occurred on August 10, 2026, the Colombian Government has published for public comments two draft decrees aimed at mitigating the impact of the emergency on taxpayers' ability to comply with tax and customs obligations in the affected regions.
The SIC has published a draft resolution amending Title V of the Unified Circular. The reforms incorporate the provisions of Statutory Laws 2157 of 2021 and 2573 of 2026, strengthening the protection of citizens against improper negative reports, modifying the obligations of data controllers within the RNBD, addressing identity theft, and safeguarding data subjects from barriers to accessing information.
El 2 de junio de 2026, el Consejo de Estado, mediante auto que resolvió recursos de súplica dentro del proceso de nulidad contra el Decreto 572 de 2025, se pronunció sobre las decisiones previas relacionadas con la suspensión provisional de sus disposiciones, modificando el estado de aplicación de la norma.
On May 7, 2026, the Council of State, by interlocutory order, ruled on the requests for precautionary measures filed against Decree 572 of 2025, issued by the National Government, which amended the rates and bases for withholding tax and self-withholding as an advance payment of income tax.
Through Judgment C-079 of 2026, the Constitutional Court declared unenforceable Legislative Decree 1474 of December 29, 2025, issued in order to adopt tax measures to meet the expenses of the General Budget of the Nation, in development of the State of Emergency declared by Decree 1390 of 2025
What aspects should you consider regarding the Special Tax Regime? The Special Tax Regime (RTE) establishes a differential treatment for income tax for certain Non-Profit Entities (ESALs) and entities in the solidarity sector.
On March 12, 2026, the National Government issued Decree 0240 of 2026, which adopts additional tax measures aimed at meeting the expenses of the General Budget of the Nation necessary to address the state of economic, social, and ecological emergency declared by Decree 150 of February 11, 2026. These measures are transitory in nature and are based on the extraordinary powers conferred by Section 215...
What should you consider regarding the Wealth Tax for legal entities?
No. The Colombian Supreme Court of Justice, in decision SC2119 of 2025, clarified that a civil trust must be subject to a condition and not to a term. Accordingly, the High Court concluded that it is not legally permissible to make a trust agreement contingent solely upon the death of the settlor, since such an event constitutes a term rather than a condition.
By 2026, individuals and legal entities must comply with their formal and substantive obligations on the dates determined by the national government. Therefore, we detail below the UVT value and the due dates for filing and paying the main national taxes:
The 2025 Tax Reform proposal, presented by the National Government, seeks to raise around 26 billion pesos to finance the 2026 budget. The proposal includes significant changes to various aspects of the tax system, from direct and indirect taxes to procedural rules and fiscal control.
On July 20, 2025, a bill was presented to the House of Representatives that adopts economic, tax, and financial measures to boost economic reactivation.
Colombia has a special labor law that regulates the legal relations between the employer and the employee, especially those related to the employment contract, labor claims and the termination of the employment relationship.
The Colombian tax system is composed of national and local taxes (departments and municipalities).
We present a guide that provides an overview of the legal aspects of the most commonly used investment vehicles in Colombia, as well as a compilation of the most relevant current commercial and economic trends that will be of great help to companies and investors.
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