Taxpayers who did not file declarations with the Dian will have relief on sanctions until April
Portafolio Journalist 03/16/2026 16:29 Updated: 03/16/2026 16:29
TL;DR
- Decree 0240 of March 12, 2026, offers temporary benefits for taxpayers with pending obligations to the Dian in Colombia.
- Taxpayers who are considered 'omisos' (non-filers) or need to correct declarations can pay only 15% of the applicable sanction, with no late-payment interest.
- Taxpayers with outstanding debts can benefit from a special mora interest rate of 4.5% and a significant reduction in sanctions upon paying 100% of the principal debt.
- The minimum sanction payment for these benefits is 10 UVT, equivalent to $524,000.
- The deadline to take advantage of these special conditions is April 30, 2026.