The goods can be sold when they are subject to conditions, this means that the tradition is fulfilled when the movable or immovable property meets the term or the condition to which it is subject, an example is the sale of a real estate with the lien of attachment, where it must be agreed the…
The tax reform (Law 2277 of 2022), brought with it a new tax, with the purpose of creating awareness among citizens regarding the consumption of ultra-processed foods with a high content of added sugars, sodium or saturated fat. The taxable event is the production, sale or withdrawal of inventory and importation of these foods. However,…
Foreign direct investment (FDI) in Colombia had a rebound of 97.5% compared to the same period in 2021. According to the report of the Banco de la Republica as of November 30, 2022, the economic sector with the highest relevance was financial and business services as shown in the box with 34% of the investment,…
Through Resolution 5477, which comes into force in October of this year, the Ministry of Foreign Affairs updated the regulations and procedures for the different types of visas, the conditions, requirements and procedures for their application, inadmissibility, review, denial, cancellation, authorization and termination. An important aspect of this change is that the time to study…
The tax return is a document in which income, expenses and investments are recorded. It is submitted to the National Tax and Customs Directorate (DIAN) and is used by the State to calculate whether the taxpayer must pay taxes and how much his obligations would amount to, this is done every year, taking into account…
“Article 1. Purpose of the law. The purpose of this law is to recognize and guarantee the right of women during pregnancy, labor, delivery, postpartum and gestational and perinatal mourning with freedom of decision, conscience and respect; as well as to recognize and guarantee the rights of newborns.” This law generates different benefits such as…
Colombia has agreements with 12 countries that allow this procedure to be carried out and to obtain the pension. Simultaneous contributions can be made in the country of residence and at the same time in Colombia. When contributing to a pension fund in Colombia from abroad, you will have the same benefits in case of…
The assignment of inheritance rights occurs when the title transfers to another person, whether it is another heir or a third party, the rights obtained from the succession, whether it is done for free or for a fee. It can have any of the titles for transferring ownership, such as sale, exchange, donation, partnership contract,…
In article 1.6.13.15 of DUT 1625 of 2016 after being amended with Decree 1778 of December 2021, between August 9 and October 16, 2022, it mentions that individuals and resident or non-resident illiquid successions, whether or not obliged to keep accounting records, must timely file their mandatory or voluntary income tax returns for the taxable…
In order to support the tourism industry, Colombia through its Directorate of National Taxes and Customs – DIAN (equivalent to the IRS in the US, or Revenue Canada), will return to foreign tourists in the country 100% of the sales tax they pay for the purchase of goods and services taxed while in Colombia. As…
The new tax reform, (Law 2277 of 2022) brought with it a purely fiscalnotion called the significant economic presence. This figure applies to the sale of goods and / or services made by persons or entities not domiciled in the country, in favor of customers and / or users located in the national territory. This…
