The National Government issued Legislative Decree 1419 of September 17, 2026, with tax, customs and foreign exchange measures within the framework of the Economic, Social and Ecological Emergency declared as a result of the earthquake of August 10, 2026 (Decree 1261 of 2026, amended by Decree 1348 of 2026).

The decree includes, among others, the following aspects:

1. According to the DIAN (Ruling 1737 of September 21, 2026), the reduction of penalties and interest, the settlement and the donation of credit balances (Articles 9, 10, 11 and 13) apply to all taxpayers, customs users and foreign exchange obligors nationwide, not only to those in the affected municipalities.
2. Obligations in arrears as of August 10, 2026: until November 19, 2026, they may be paid with 100% of the obligation, default interest at 4.5% and 15% of the penalties and their adjustment (the penalty may not be lower than the minimum penalty). Offsets are not accepted as a means of payment.
3. Returns not filed, or filed and pending amendment, as of August 10, 2026: late-filing or amendment penalty reduced to 15%, if filed and paid by November 19, 2026. Unfiled returns bear interest at 4.5% per year; amendments that increase the amount payable or reduce the credit balance or tax losses bear no default interest.
4. Formal obligations unfulfilled as of August 10, 2026, including transfer pricing and foreign exchange obligations: penalty reduced to 15% if fulfilled by November 19, 2026. For matters under discussion before the DIAN, opting in entails accepting the facts and amounts proposed.
5. Court settlement (claims filed before August 10, 2026): by paying 100% of the tax under dispute, 85% of penalties, adjustment and interest (at 4.5% per year) is settled in sole or first instance and 80% in second instance; 80% for acts that only impose a penalty and 70% for penalties on improper refunds or offsets. Request to be filed with the DIAN by November 19, 2026.
6. Only for affected parties (tax domicile per the RUT as of August 10, 2026 in the covered municipalities) other than Large Taxpayers: payment agreements of up to 24 months without collateral (Article 814 of the Tax Code), with a minimum 10% payment and interest at 4.5%, and a one-time rescheduling, for up to 12 months, of installments under existing agreements falling due between August 10 and December 31, 2026. Deadline to request them: November 19, 2026.
7. Donations received by affected individuals between August 10 and December 31, 2026: income not subject to income tax or capital gains tax up to 2,600 UVT per beneficiary, with no withholding tax, provided they address the disaster and are certified by the donor.
8. Donation of credit balances to the Nation until December 31, 2026: it gives rise to the tax credit under Article 257 of the Tax Code; it is irrevocable and the DIAN first offsets any overdue debts.

It is important to note that:

November 19, 2026 is the deadline for the reduction of penalties and interest, the settlement and the payment agreements; we recommend reviewing obligations in arrears, returns pending amendment, and ongoing proceedings. The nationwide application of Articles 9, 10, 11 and 13 rests on the DIAN's doctrine, since Article 1 limits the measures to the affected municipalities and persons, and the decree is subject to automatic review by the Constitutional Court; each case should be assessed before opting in.

The content of this newsletter is merely informative, that´s why it cannot be used under any circumstances as advice on the matter described in it. If you need advice on any of the aspects discussed, our team of professionals will be willing to assist you. contacto@jadelrio.com