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 |
Want to know more?
Carlos Andres Molano Camelo Managing Partner Colombia - Bogota
