2026 · 09 Tax
Does your company owe anything to the DIAN? The relief in Decree 1419 is not only for the disaster zones
Decreto Legislativo 1419 of 17 September 2026 — a decree issued under a declared state of emergency, a Colombian instrument with no exact equivalent — was the tax response to the earthquake of 10 August. It sets out penalty reductions, preferential interest and judicial settlement for obligations administered by the DIAN (Colombia's national tax and customs authority).
What many taxpayers still do not know is that several of those benefits were not reserved for the affected areas. The DIAN's Subdirección de Normativa y Doctrina, in Radicado No. 001176 of 21 September 2026, confirmed that the measures in Chapter III and in article 13 of Chapter IV may be addressed to taxpayers anywhere in the country.
The fact that changes the conversation
When Decree 1419 was published, many read it straightforwardly: emergency relief, aimed at those hit by the earthquake. And that is partly right. Chapter II (articles 5, 6 and 7) contains measures — abbreviated payment arrangements, rescheduling of existing arrangements and rescheduling within insolvency — reserved for affected persons, meaning those whose tax domicile on 10 August 2026 was inside the territory defined by Decree 1261 of 2026.
But the Decree has another layer. Articles 9, 10, 11 and 13 — reduction of penalties and interest on overdue obligations, transitional reduction for unfiled or corrected returns, settlement of pending court cases, and donation of tax credit balances — were designed as extraordinary collection mechanisms whose purpose, according to the DIAN's own doctrina (its binding administrative interpretation, a Colombian figure with no exact equivalent), is “to contribute to obtaining the resources required to face the economic, social and fiscal consequences arising from the emergency”.
That collection purpose requires that taxpayers, customs users and foreign-exchange obligors anywhere in the country be able to use them, provided they meet the conditions of each provision. They are not confined to the definition of “affected persons” in article 3.
One further detail: article 8 of the Decree excludes Grandes Contribuyentes — the DIAN's official Large Taxpayer category — from Chapter II. That exclusion refers expressly to Chapter II, namely payment arrangements and rescheduling, and not to the nationwide benefits in Chapter III and article 13.
What can a company look at today?
Art. 9 · Overdue obligations
Reduction of penalties and late-payment interest
For tax, customs and foreign-exchange obligations administered by the DIAN that were overdue on 10 August 2026, taxpayers, withholding agents, guarantors and jointly liable debtors may use the following terms:
• Payment of 100 % of the principal.
• Interest calculated at the special rate of 4.5 % a year.
• Payment of 15 % of the penalties and their indexation.
• The resulting penalty may not be lower than the minimum penalty in force for the tax year in which it was assessed.
Deadline: 19 November 2026
Art. 10 · Unfiled or corrected returns
Returns not filed or to be corrected
The Decree covers different situations:
• Tax returns not filed up to 10 August 2026.
• Corrections that increase the amount payable or reduce a credit balance or tax losses.
• Correction of customs declarations.
• Breach of formal obligations, including transfer pricing.
The penalty may be reduced to 15 % of the corresponding amount, subject to the specific conditions of each case. Each situation has its own rules on interest and associated payments.
Deadline: 19 November 2026
Art. 11 · Court proceedings
Conciliación contencioso-administrativa
A court-supervised settlement with the tax authority, a Colombian figure with no exact equivalent. It is open to taxpayers with an acción de nulidad y restablecimiento del derecho — the Colombian action to annul an administrative decision and restore the claimant's rights — filed and admitted before 10 August 2026, with no final judgment:
First or sole instance: possibility of settling 85 % of penalties, indexation and interest, by paying 100 % of the tax in dispute and the remaining 15 % of penalties and interest at 4.5 % a year.
Second instance: settlement of 80 % of penalties, indexation and interest, by paying 100 % of the tax and the remaining 20 % at 4.5 % a year.
There are further requirements as to payment, evidence and the formal application to the DIAN.
Deadline: 19 November 2026
Art. 13 · Credit balances
Donating credit balances to the emergency
Taxpayers may donate to the Nation, in whole or in part, the credit balances (saldos a favor) assessed in tax returns administered by the DIAN that are eligible for refund or offset.
The DIAN verifies that the balance exists, is well founded and is available. Before accepting the donation it offsets the applicant's overdue debts. The donation then applies to whatever remains.
The donation may give rise to the tax discount in article 257 of the Estatuto Tributario — Colombia's tax code — subject to the limits and conditions in force. The amount donated cannot at the same time be treated as a cost, a deduction or any other tax benefit.
Deadline: 31 December 2026
And if the company is in a disaster zone?
Affected persons — those whose tax domicile on 10 August was inside the territory covered by Decree 1261 of 2026 — have additional measures under Chapter II:
Abbreviated payment arrangement (art. 5)
Up to 24 months without security where the conditions of article 814 of the Estatuto Tributario are met. For terms between 24 and 36 months, personal guarantees may be accepted where the debt does not exceed 6,000 UVT (the Colombian tax value unit, reset each year). Minimum initial payment of 10 % of the total. Interest rate: 4.5 % a year.
Rescheduling of existing arrangements (art. 6)
Once only and for up to 12 months, rescheduling of the instalments falling due between 10 August and 31 December 2026, keeping the existing security in place. Applying is not treated as a default.
Rescheduling within insolvency (art. 7)
Affected persons in insolvency, reorganisation or debt-negotiation proceedings whose DIAN obligations are part of a payment agreement may apply once to reschedule the agreed terms.
These Chapter II measures have a specific personal scope and do not apply to Grandes Contribuyentes, under article 8 of the Decree.
Donations in kind to affected individuals (art. 12)
Donations or payments in kind received directly by affected individuals, up to a cumulative 2,600 UVT per beneficiary, may be treated as income that is neither taxable income nor a capital gain for the recipient, provided they are received between 10 August and 31 December 2026, are used to meet needs arising from the disaster, and the donor issues the corresponding certificate.
At a glance
| Measure | Situation | Who should look at it? | Key date |
|---|---|---|---|
| Art. 9 | Overdue obligations | Nationwide* | 19 Nov 2026 |
| Art. 10 | Unfiled or corrected returns | Nationwide* | 19 Nov 2026 |
| Art. 11 | Settlement of court cases | Nationwide* | 19 Nov 2026 |
| Art. 13 | Donation of credit balances | Nationwide* | 31 Dec 2026 |
| Arts. 5–7 | Arrangements and rescheduling | Affected persons* | 19 Nov 2026 |
* Subject to the particular requirements set out in Decreto Legislativo 1419 of 2026 and any other applicable provisions.
The point is not to wait until 19 November. If there is an outstanding obligation, you first have to work out which provision applies, rebuild the ordinary calculation and compare it with the transitional treatment. That exercise takes time, and the last day is not when to start it.
Before deciding anything, check this
- Which tax, customs or foreign-exchange obligations were outstanding or overdue on 10 August 2026?
- Are there returns not filed, or open to correction in a way that increases the amount payable or reduces a credit balance?
- Are there accrued penalties and late-payment interest where the calculation at 4.5 % with the reduction to 15 % comes out below the cost of ordinary default?
- Is there an administrative dispute or court case with the DIAN where a settlement could be requested?
- Does the company hold credit balances assessed in tax returns that are eligible for refund or offset?
If the answer to any of these is yes, it is worth running a diagnosis before the deadlines close.
Diagnosis and quantification
The benefit is not settled by looking at the percentage alone. You have to identify the obligation, check the legal basis, compare the ordinary calculation against the transitional treatment and confirm that the requirements are met before opting in.
If your company has obligations, returns, penalties, proceedings or credit balances pending with the DIAN, we can review which measures of Decree 1419 might apply and quantify their effect.
This publication contains general information and is not legal, accounting or tax advice. Whether the measures apply depends on the particular circumstances, on meeting the legal requirements and on the law in force on the day you act. Sources: Decreto Legislativo 1419 of 17 September 2026; DIAN press release No. 122 of 19 September 2026; DIAN doctrina, Radicado No. 001176 of 21 September 2026, Subdirección de Normativa y Doctrina.
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