Urgent Clarification

TL;DR

A wealth tax on natural persons had its taxable threshold reduced and tariff increased by emergency economic decisions in December 2025.
The Constitutional Court suspended the decree containing these changes, causing them to cease effect from January 29, 2026.
There are conflicting interpretations on whether the modified rules or the original ones apply for the current tax period.
Taxpayers are uncertain about how to declare and pay their wealth tax due to the lack of clear guidance from the DIAN.
The DIAN has not published any information on its website or through legal opinions to resolve this confusion.
The columnist urges the DIAN to provide urgent clarification to avoid issues of good faith and legitimate trust for taxpayers.

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