Regulatory Decrees and other provisions for fiscal year 2025

As usual with the beginning of a new taxable year, the National Government and the different territorial entities make adjustments in the tax regulations.

Below you will find the main Regulatory Decrees and Municipal Resolutions that will be applicable for fiscal year 2025:

 

Law

Content

Comment

Link

Decree 174

Sections 1.2.1.1.17.20. and 1.2.1.1.17.21. of Chapter 17 Title 1 of Part 2 of Book 1 of Decree 1625 of 2016 are amended. (Art 70 and 73 C.T.C)

Adjustment of the tax cost of fixed assets and tax cost to determine income or Capital Gain

Decree 174

 

Draft Resolution

Partial Modification of Resolution 165 of 2023

Draft Resolution

Resolution No. SDH-287 de 2022

Tax calendar for 2025

Dates established for the filing and payment of territorial taxes - Bogotá

Resolution No. SFH-287

Resolution No. 4131.010.21.0678 de 2024

Tax calendar for 2025

Dates established for the filing and payment of Territorial Taxes - CALI

 Resolution No. 4131.010.21.0678 de 2024

Resolution No. 202450094907 de 2024

Tax calendar for 2025

Dates established for the filing and payment of property taxes - Medellín

 Resolution No. 202450094907 de 2024


 

Document

Regulatory Decrees and other provisions for fiscal year 2025