economy
May 9, 2026
Suspension of the DIAN self-withholding tax decree: key doubts and how to prepare for tax changes
Suspension of the DIAN self-withholding tax decree, left several doubts in the air. Photo: Image generated with artificial intelligence.
TL;DR
- The provisional suspension of Decree 572 of 2025 has reinstated the tax conditions of Decree 242 of 2024.
- Companies must now reapply previous self-withholding rates, impacting May's tax calendar which was split between two systems.
- Both businesses and the DIAN's technological systems require adjustments to accommodate the return to previous rates.
- Certain sectors like hospitality, transport, and extractive industries will be most affected by these rate changes.
- Tax periods prior to the suspension are not affected and will not be reversed or refunded.
- The next critical point will be June's tax declaration, which must reflect the previous rates until a final decision on Decree 572 is made.