Hacienda ajustará las reglas para declarar la ganancia en ventas de inmuebles y acciones el año pasado

TL;DR

The Ministry of Finance is updating tax rules for selling fixed assets, including real estate and stocks.
The adjustment aims to fix the fiscal cost update for the 2025 tax year, impacting capital gains tax calculations.
The update uses the variation in the Consumer Price Index (IPC) for 'middle class' as certified by Dane, setting the adjustment at 5.81% for 2025.
This change affects how 'occasional income or gain' is determined for asset sales.
New rules provide official factors for updating the acquisition cost of assets, referencing data from 1955 onwards.
Individuals can choose between two alternatives for updating the fiscal cost: using patrimonial value declared in 1986 or the acquisition cost multiplied by year-specific factors.
Specific multipliers are provided for shares, urban and rural real estate.
The complexity of the new tables increases the risk of tax errors and penalties from the Dian.
The decree may discourage the sale of properties or shares.
Improvements and betterment contributions can be added to the fiscal cost of real estate, while deducted depreciation must be subtracted.
The new rules apply to sales made in 2025, impacting the 2026 tax declaration, and are not retroactive but influence ongoing decisions.

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