economy
May 9, 2026
Withholding tax is not eliminated: DIAN clarifies what happens after suspension of decree increasing these payments
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TL;DR
- The DIAN confirmed that the provisional suspension of articles 2-8 of Decree 572 of 2025 does not cancel withholding tax obligations.
- Tax agents must revert to applying the bases and tariffs that were in place before Decree 572 of 2025, as per Decree 1625 of 2016.
- This reinstatement of previous rules applies to various transactions including services, agricultural products, coffee, gold, and real estate.
- Specific examples of changes include the threshold for services (back to 4 UVT from 2 UVT) and different tariffs for agricultural products and coffee.
- The DIAN has provided a comparative table of suspended and applicable tariffs and urges taxpayers to comply with the pre-Decree 572 of 2025 regulations.