Tax Compliance 2024

For the year 2024, individuals and legal entities must comply with the formal and substantial duty with respect to the taxes incurred, therefore, we detail below relevant data, as well as the dates for the declaration and payment of the main taxes.

Taxable Value Unit (UVT)

For the taxable year 2024 the UVT was set at $ 47,065, therefore, adjustments to the values referring to taxes and obligations with the DÍAN must be taken into account, such as, for example:

CONCEPT

UVT

VALUE

Minimum penalty 2024

10        UVT

$          471.000

Withholding at source for salaried employees

95        UVT

$       4.471.175

Subjection to Wealth Tax based on liquid assets

72.000 UVT

$3.388.680.000

Income Tax - Gross Income (Individuals)

1.400   UVT

$     65.891.000

Income Tax - Gross Income (Individuals)

4.500   UVT

$   211.792.500

  • Corporate income tax.

FIRST QUOTA

Last digit

Up to

Day

1

Seventh business day

May 10, 2024

2

Eighth business day

May 14, 2024

3

Ninth business day

May 15, 2024

4

Tenth business day

May 16, 2024

5

Eleventh business day

May 17, 2024

6

Twelfth business day

May 20, 2024

7

Thirteenth business day

May 21, 2024

8

Fourteenth business day

May 22, 2024

9

Fifteenth Business Day

May 23, 2024

0

Sixteenth Business Day

May 24, 2024

 

SECOND QUOTA

Last digit

Up to

Day

1

Seventh business day

July 10, 2024

2

Eighth business day

July 11, 2024

3

Ninth business day

July 12, 2024

4

Tenth business day

July 15, 2024

5

Eleventh business day

July 16, 2024

6

Twelfth business day

July 17, 2024

7

Thirteenth business day

July 18, 2024

8

Fourteenth business day

July 19, 2024

9

Fifteenth Business Day

July 22, 2024

0

Sixteenth Business Day

July 23, 2024

  • Income Tax Large Taxpayers.

FIRST QUOTA

Last digit

Up to

Day

1

Seventh business day

February 9, 2024

2

Eighth business day

February 12, 2024

3

Ninth business day

February 13, 2024

4

Tenth business day

February 14, 2024

5

Eleventh business day

February 15, 2024

6

Twelfth business day

February 16, 2024

7

Thirteenth business day

February 19, 2024

8

Fourteenth business day

February 20, 2024

9

Fifteenth Business Day

February 21, 2024

0

Sixteenth Business Day

February 22, 2024

SECOND QUOTA

Last digit

Up to

Day

1

Seventh business day

April 9, 2024

2

Eighth business day

April 10, 2024

3

Ninth business day

April 11, 2024

4

Tenth business day

April 12, 2024

5

Eleventh business day

April 15, 2024

6

Twelfth business day

April 16, 2024

7

Thirteenth business day

April 17, 2024

8

Fourteenth business day

April 18, 2024

9

Fifteenth Business Day

April 19, 2024

0

Sixteenth Business Day

April 22, 2024

THIRD QUOTA

Last digit

Up to

Day

1

Seventh business day

June 13, 2024

2

Eighth business day

June 14, 2024

3

Ninth business day

June 17, 2024

4

Tenth business day

June 18, 2024

5

Eleventh business day

June 19, 2024

6

Twelfth business day

June 20, 2024

7

Thirteenth business day

June 21, 2024

8

Fourteenth business day

June 24, 2024

9

Fifteenth Business Day

June 25, 2024

0

Sixteenth Business Day

June 26, 2024

  • Income tax for individuals.

Last digits

Up to

Day

1 - 2

Seventh working day August

August 12, 2024

3 - 4

Eighth working day August

August 13, 2024

5 - 6

Ninth working day August

August 14, 2024

7 - 8

Tenth working day August

August 15, 2024

9 - 10

Eleventh working day August

August 16, 2024

11 - 12

Twelfth working day August

August 20, 2024

13 - 14

Thirteenth working day August

August 21, 2024

15 - 16

Fourteenth business day August

August 22, 2024

17 - 18

Fifteenth business day August

August 23, 2024

19 - 20

Sixteenth business day of August

August 26, 2024

21 - 22

Seventeenth business day of August

August 27, 2024

23 - 24

Eighteenth business day in August

August 28, 2024

25 - 26

Nineteenth business day of August

August 29, 2024

27 - 28

First business day of September

September 2, 2024

29 - 30

Second business day of September

September 3, 2024

31 - 32

Third business day of September

September 4, 2024

33 - 34

Fourth business day of September

September 5, 2024

35 - 36

Fifth business day of September

September 6, 2024

37 - 38

Sixth business day of September

September 9, 2024

39 - 40

Seventh working day September

September 10, 2024

41 - 42

Eighth business day September

September 11, 2024

43 - 44

Ninth working day September

September 12, 2024

45 - 46

Tenth business day September

September 13, 2024

47 - 48

Eleventh working day September

September 16, 2024

49 - 50

Twelfth working day September

September 17, 2024

51 - 52

Thirteenth working day September

September 18, 2024

53 - 54

Fourteenth business day September

September 19, 2024

55 - 56

Fifteenth business day September

September 20, 2024

57 - 58

Sixteenth Working Day September

September 23, 2024

59 - 60

Seventeenth working day of September

September 24, 2024

61 - 62

Eighteenth working day of September

September 25, 2024

63 - 64

Nineteenth business day in September

September 26, 2024

65 - 66

Twentieth business day of September

September 27, 2024

67 - 68

First business day of October

October 1, 2024

69 - 70

Second business day of October

October 2, 2024

71 - 72

Third business day of October

October 3, 2024

73 - 74

Fourth business day of October

October 4, 2024

75 - 76

Fifth business day of October

October 7, 2024

77 - 78

Sixth working day of October

October 8, 2024

79 - 80

Seventh working day October

October 9, 2024

81 - 82

Eighth working day October

October 10, 2024

83 - 84

Ninth working day October

October 11, 2024

85 - 86

Tenth working day October

October 15, 2024

87 - 88

Eleventh working day of October

October 16, 2024

89 - 90

Twelfth working day October

October 17, 2024

91 - 92

Thirteenth working day October

October 18, 2024

93 - 94

Fourteenth business day October

October 21, 2024

95 - 96

Fifteenth business day October

October 22, 2024

97 - 98

Sixteenth Business Day of October

October 23, 2024

99 - 00

Seventeenth business day of October

October 24, 2024

  • Deadline for the declaration and payment of the taxpayers obliged to pay the surtax of the financial sector or energy generation.

FIRST QUOTA

Last digit

Up to

Day

1

Seventh business day

April 9, 2024

2

Eighth business day

April 10, 2024

3

Ninth business day

April 11, 2024

4

Tenth business day

April 12, 2024

5

Eleventh business day

April 15, 2024

6

Twelfth business day

April 16, 2024

7

Thirteenth business day

April 17, 2024

8

Fourteenth business day

April 18, 2024

9

Fifteenth Business Day

April 19, 2024

0

Sixteenth Business Day.

April 22, 2024

 

SECOND QUOTA

Last digit

Up to

Day

1

Seventh business day

June 13, 2024

2

Eighth business day

June 14, 2024

3

Ninth business day

June 17, 2024

4

Tenth business day

June 18, 2024

5

Eleventh business day

June 19, 2024

6

Twelfth business day

June 20, 2024

7

Thirteenth business day

June 21, 2024

8

Fourteenth business day

June 24, 2024

9

Fifteenth Business Day

June 25, 2024

0

Sixteenth Business Day

June 26, 2024

  • Deadlines for filing the tax return and payment through the bimonthly collection mechanism for non-resident individuals or entities not domiciled in the country with Significant Economic Presence - PES in Colombia.

Anticipated collection of Significant Economic Presence - PES

Taxable period

Until the

Day

January - February

Tenth business day of March of each year

March 14, 2024

March - April

Tenth working day of May of each year

May 16, 2024

May - June

Tenth business day of July of each year

July 15, 2024

July - August

Tenth working day of September of each year

September 13, 2024

September - October

Tenth business day of November of each year

November 18, 2024

November - December

Tenth business day of January of each subsequent year

January 16, 2025

  • Deadline for filing the Wealth Tax return.

FIRST QUOTA

Last digit

Up to

Day

1

Seventh business day

May 10, 2024

2

Eighth business day

May 14, 2024

3

Ninth business day

May 15, 2024

4

Tenth business day

May 16, 2024

5

Eleventh business day

May 17, 2024

6

Twelfth business day

May 20, 2024

7

Thirteenth business day

May 21, 2024

8

Fourteenth business day

May 22, 2024

9

Fifteenth Business Day

May 23, 2024

0

Sixteenth Business Day

May 24, 2024

 

SECOND QUOTA

Last digit

Up to

Day

All digits

Tenth business day of September

September 13, 2024

  • Annual Unified Tax Return of the Simple Taxation Regime - SIMPLE.

Last digit

Up to

Day

1 – 2

Eleventh business day

April 15, 2024

3 – 4

Twelfth business day

April 16, 2024

5 – 6

Thirteenth business day

April 17, 2024

7 – 8

Fourteenth business day

April 18, 2024

9 – 0

Fifteenth business day

April 19, 2024

  • Declaración anual de IVA para los contribuyentes del régimen SIMPLE.

Last digit

Up to

Day

1 – 2

Eleventh business day

February 15, 2024

3 – 4

Twelfth business day

February 16, 2024

5 – 6

Thirteenth business day

February 19, 2024

7 – 8

Fourteenth business day

February 20, 2024 February 20, 2024

9 – 0

Fifteenth business day

February 21, 2024 February 21, 2024

  • Sales tax - VAT bimonthly declaration.

January - February

Last digit

Up to

Day

1

Seventh business day

March 11, 2024

2

Eighth business day

March 12, 2024

3

Ninth business day

March 13, 2024

4

Tenth business day

March 14, 2024

5

Eleventh business day

March 15, 2024

6

Twelfth business day

March 18, 2024

7

Thirteenth business day

March 19, 2024

8

Fourteenth business day

March 20, 2024

9

Fifteenth Business Day

March 21, 2024

0

Sixteenth Business Day

March 22, 2024

 

March - April

Last digit

Up to

Day

1

Seventh business day

May 10, 2024

2

Eighth business day

May 14, 2024

3

Ninth business day

May 15, 2024

4

Tenth business day

May 16, 2024

5

Eleventh business day

May 17, 2024

6

Twelfth business day

May 20, 2024

7

Thirteenth business day

May 21, 2024

8

Fourteenth business day

May 22, 2024

9

Fifteenth Business Day

May 23, 2024

0

Sixteenth Business Day

May 24, 2024

May - June

Last digit

Up to

Day

1

Seventh business day

July 10, 2024

2

Eighth business day

July 11, 2024

3

Ninth business day

July 12, 2024

4

Tenth business day

July 15, 2024

5

Eleventh business day

July 16, 2024

6

Twelfth business day

July 17, 2024

7

Thirteenth business day

July 18, 2024

8

Fourteenth business day

July 19, 2024

9

Fifteenth Business Day

July 22, 2024

0

Sixteenth Business Day

July 23, 2024

 

July - August

Last digit

Up to

Day

1

Seventh business day

September 10, 2024

2

Eighth business day

September 11, 2024

3

Ninth business day

September 12, 2024

4

Tenth business day

September 13, 2024

5

Eleventh business day

September 16, 2024

6

Twelfth business day

September 17, 2024

7

Thirteenth business day

September 18, 2024

8

Fourteenth business day

September 19, 2024

9

Fifteenth Business Day

September 20, 2024

0

Sixteenth Business Day

September 23, 2024

 

September - October

Last digit

Up to

Day

1

Seventh business day

November 13, 2024

2

Eighth business day

November 14, 2024

3

Ninth business day

November 15, 2024

4

Tenth business day

November 18, 2024

5

Eleventh business day

November 19, 2024

6

Twelfth business day

November 20, 2024

7

Thirteenth business day

November 21, 2024

8

Fourteenth business day

November 22, 2024

9

Fifteenth Business Day

November 25, 2024

0

Sixteenth Business Day

November 26, 2024

 

November - December

Last digit

Up to

Day

1

Seventh business day

January 13, 2025

2

Eighth business day

January 14, 2025

3

Ninth business day

January 15, 2025

4

Tenth business day

January 16, 2025

5

Eleventh business day

January 17, 2025

6

Twelfth business day

January 20, 2025

7

Thirteenth business day

January 21, 2025

8

Fourteenth business day

January 22, 2025

9

Fifteenth Business Day

January 23, 2025

0

Sixteenth Business Day

January 24, 2025

  • Sales tax - VAT four-monthly declaration.

January - April

Last digit

Up to

Day

1

Seventh business day

May 10, 2024

2

Eighth business day

May 14, 2024

3

Ninth business day

May 15, 2024

4

Tenth business day

May 16, 2024

5

Eleventh business day

May 17, 2024

6

Twelfth business day

May 20, 2024

7

Thirteenth business day

May 21, 2024

8

Fourteenth business day

May 22, 2024

9

Fifteenth Business Day

May 23, 2024

0

Sixteenth Business Day

May 24, 2024

 

May - August

Last digit

Up to

Day

1

Seventh business day

September 10, 2024

2

Eighth business day

September 11, 2024

3

Ninth business day

September 12, 2024

4

Tenth business day

September 13, 2024

5

Eleventh business day

September 16, 2024

6

Twelfth business day

September 17, 2024

7

Thirteenth business day

September 18, 2024

8

Fourteenth business day

September 19, 2024

9

Fifteenth Business Day

September 20, 2024

0

Sixteenth Business Day

September 23, 2024

 

September - December

Last digit

Up to

Day

1

Seventh business day

January 14, 2025

2

Eighth business day

January 15, 2025

3

Ninth business day

January 16, 2025

4

Tenth business day

January 17, 2025

5

Eleventh business day

January 20, 2025

6

Twelfth business day

January 21, 2025

7

Thirteenth business day

January 22, 2025

8

Fourteenth business day

January 23, 2025

9

Fifteenth Business Day

January 24, 2025

0

Sixteenth Business Day

January 14, 2025

  • Withholding at Source - Monthly declaration.

Last Digit

Month

Maximum Term

1

2

3

4

5

6

7

8

9

0

January

February

9-feb

12-feb

13-feb

14-feb

15-feb

16-feb

19-feb

20-feb

21-feb

22-feb

February

March

11-mar

12-mar

13-mar

14-mar

15-mar

18-mar

19-mar

20-mar

21-mar

22-mar

March

April

9-apr

10-apr

11- apr

12- apr

15- apr

16- apr

17- apr

18- apr

19- apr

22- apr

April

May

10-may

14-may

15-may

16-may

17-may

20-may

21-may

22-may

23-may

24-may

May

June

13-jun

14-jun

17-jun

18-jun

19-jun

20-jun

21-jun

24-jun

25-jun

26-jun

June

July

10-jul

11-jul

12-jul

15-jul

16-jul

17-jul

18-jul

19-jul

22-jul

23- jul

July

August

12-aug

13-aug

14- aug

15- aug

16- aug

20- aug

21- aug

22- aug

23- aug

26- aug

August

September

10-sep

11-sep

12-sep

13-sep

16-sep

17-sep

18-sep

19-sep

20-sep

23-sep

September

October

9-oct

10-oct

11-oct

15-oct

16-oct

17-oct

18-oct

21-oct

22-oct

23-oct

October

November

13-nov

14-nov

15-nov

18-nov

19-nov

20-nov

21-nov

22-nov

25-nov

26-nov

November

December

10-dec

11-dec

12- dec

13- dec

16- dec

17- dec

18- dec

19- dec

20- dec

23- dec

December

January 2025

13-jan

14-jan

15- jan

16- jan

17- jan

20- jan

21- jan

22- jan

23- jan

24- jan

  • Deadline for updating and filing the economic report of the Special Tax Regime.

Maximum Term

June 30, 2024

  • Deadlines to declare and pay the tax on ultra-processed sweetened beverages and ultra-processed industrially processed food products and/or with high content of added sugars, sodium or saturated fats.

 

Ultra Processed Sweetened Ultra Processed Beverages and Ultra Processed Food Products

Taxable period

up to

Day

January - February

Tenth business day of March of each year

March 14, 2024

March - April

Tenth business day of May of each year

May 16, 2024

May - June

Tenth business day of July of each year

July 15, 2024

July - August

Tenth business day of September of each year

September 13, 2024

September - October

Tenth business day of November of each year

November 18, 2024

November - December

Tenth business day of January of each subsequent year

January 16, 2025

 

  • Tax on single-use plastic products.

Single-Use Plastic Products

Last digit

Up to

Day

All digits

Tenth business day of February

February 23, 2024

  • Transfer Pricing.

Informative declaration and supporting documentation

Last digit

Up to

Day

1

Seventh business day

September 10, 2024

2

Eighth business day

September 11, 2024

3

Ninth business day

September 12, 2024

4

Tenth business day

September 13, 2024

5

Eleventh business day

September 16, 2024

6

Twelfth business day

September 17, 2024

7

Thirteenth business day

September 18, 2024

8

Fourteenth business day

September 19, 2024

9

Fifteenth Business Day

September 20, 2024

0

Sixteenth Business Day

September 23, 2024

MUNICIPAL CALENDARS:

BOGOTA

  • Industry and Commerce Tax.

Bogota - ICA

Bimonthly Statement

Presentation Date

January - February

April 19, 2024

March - April

June 21, 2024

May - June

August 16, 2024

July - August

October 18, 2024

September - October

December 20, 2024

November - December

February 21, 2025

 

Bogota - Rete ICA

Bimonthly Statement

Date of presentation

January - February

March 15, 2024

March - April

May 17, 2024

May - June

July 19, 2024

July - August

September 20, 2024

September - October

November 15, 2024

November - December

January 17, 2024

  • Property Tax.

Bogota - Predial

Payment with discount

Payment without discount

Alternative payment by installments

April 26, 2024

June 14, 2024

Installment 1 - June 7, 2024

Installment 2 - August 9, 2024

Installment 3 - October 4, 2024

Installment 4 - December 6, 2024

MEDELLIN

  • Industry and Commerce Tax.

Medellin - ICA

Last digit

Up to day

0

April 17, 2024

9

April 18, 2024

8

April 19, 2024

7

April 22, 2024

6

April 23, 2024

5

April 24, 2024

4

April 25, 2024

3

April 26, 2024

2

April 29, 2024 April 29, 2024

1

April 30, 2024 April 30, 2024

 

Medellin - Withholding Agents

Last digit

1 - 2

3 - 4

5 - 6

7 - 8

9 - 0

Quarter 1

March 22, 2024

March 21, 2024

March 20, 2024

March 19, 2024

March 18, 2024

Quarter 2

May 24, 2024

May 23, 2024

May 22, 2024

May 21, 2024

May 20, 2024

Quarter 3

July 26, 2024

July 25, 2024

July 24, 2024

July 23, 2024

July 22, 2024

Quarter 4

September 27, 2024

September 26, 2024

September 25, 2024

September 24, 2024

September 23, 2024

Quarter 5

November 22, 2024

November 21, 2024

November 20, 2024

November 19, 2024

November 18, 2024

Quarter 6

January 24, 2025

January 23, 2025

January 22, 2025

January 21, 2025

January 20, 2025

  • Property tax.

Medellin - Predeal

Quarter 1

March 27, 2023

Quarter 2

June 26, 2023

Quarter 3

September 26, 2023

Quarter 4

December 26, 2023

 

Document

Boletín-Cumplimiento-Tributario-2024_​ENG.pdf

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