There are 10 main obligations:
2.1. For fiscal year 2024, the following individuals and companies will file wealth tax return:
2.1.1. Colombian tax resident individuals and unliquidated successions, considering their worldwide wealth.
2.1.2. Non-Colombian tax resident individuals, considering their wealth located in Colombia, owned directly or through a permanent establishment.
2.1.3. Non-Colombian tax resident unliquidated successions, considering their wealth located in Colombia.
2.1.4. Foreign companies and entities that (a) are not income taxpayer and (b) own wealth located in Colombia such as real estate properties, yachts, boats, artworks, planes or oil or mining rights, different to shares, receivables and/or portfolio investments.
The due dates to file and pay the net-wealth tax will be regulated by the Colombian Government.
Income taxpayers, that perform business with related parties located abroad and within free trade zones, are subject to transfer pricing regime and must file the informative return and supporting documentation.
Check here the deadlines to file the Transfer pricing informative return and the supporting documentation.
Withholding agents of VAT and income tax, and designated self-withholders of Income Tax are required to submit and pay returns every month during 2024.
Check here deadlines for withholding tax returns.
Taxpayers of this tax must file and pay it annually. Check the filing and payment date of this obligation.
Taxpayers of this tax must file and pay it bimonthly. Check the filing and payment dates of this obligation.
If on the first of January, April, July and October of each year there have been changes in the information reported regarding the beneficial owners, these must be updated within the month following the respective cut-off, that is, on the following dates: