Through which the Major Taxpayers of District Taxes are established as of January 1st, 2026.

Background:

On October 31st, 2025, the Bogotá District Secretary of Finance (SHD) issued Resolution DDI 029334, which establishes who will be considered Major Taxpayers for purposes of the taxes administered by the SHD, effective as of January 1st, 2026.

1. Taxpayers who previously held the status of ICA withholding agents and were designated as Major Taxpayers will retain such status. In the case of newly designated Major Taxpayers, they will only act as withholding agents when they are ICA taxpayers and meet the conditions required to belong to the general regime. (Paragraph, Art. 1)
2. The Office of Registration and Information Management of the Subdirectorate of Tax Planning and Intelligence of the SHD will automatically register in the RIT those taxpayers classified as Major Taxpayers no later than January 1st, 2026. (Art. 3)
3. The Subdirectorate of Citizen Services of the SHD will notify both the newly designated Major Taxpayers and those who have been excluded from such status. (Art. 4)
4. According to the Resolution, taxpayers designated as new Major Taxpayers must inform this status for purposes of withholding at the source under the ICA concept. (Art. 5)
5. In the case of taxpayers who have been excluded from the category of Major Taxpayers for the taxes administered by the SHD, they must inform the withholding agents of the industry and commerce tax (ICA) about their exclusion from said category. (Paragraph, Art. 5).

Impact on Companies and Taxpayers:

1. As of January 1st, 2026, the Office of Major Taxpayer Audits will be responsible for carrying out the tax assessment process.
2. The Resolution repeals Resolutions DDI-23769 of 2021 and DDI-025224 of 2021.
3. Each taxpayer must verify whether they have been included in or excluded from the list of Major Taxpayers in order to assess possible changes in the fulfillment of their tax obligations.
4. It is recommended to review and update the contact information recorded in the RIT to ensure it remains current for notification purposes.

For further information, personalized analysis, or assistance in identifying potential implications arising from the application of Resolution DDI-029334, please do not hesitate to contact us.

Legal References:

• Resolution DDI-029334 – Bogotá District Secretary of Finance
• Resolution DDI-23769 of 2021
• Resolution DDI-025224 of 2021
• Agreement 756 of 2019

This document constitutes an informational summary and does not constitute specific legal advice.