DIAN Targets These Pensioners in 2026: Be Aware of the Procedure They Must Follow
The Directorate of Taxes and National Customs (DIAN) has initiated an intensive audit cycle targeting the country's pensioners for the 2026 tax year.
TL;DR
- DIAN is conducting an intensive audit cycle for pensioners in the 2026 tax year.
- Pensioners must update their RUT with economic activity code 0020 to correctly classify their income.
- Omitting this update can lead to a minimum fine of $524,000 (10 UVT).
- Even if pensions under 1,000 UVT monthly are tax-exempt, declaration obligations may still apply based on other financial thresholds.
- Key declaration thresholds for 2025 include gross assets, total income, credit card spending, and bank deposits/investments.
- Essential documents for the tax cycle include the RUT, Form 220 (income and withholding certificate), asset certificates, and proof of deductions.