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DISTRIBUTION OF PROFITS IN CORPORATIONS

Through Official Letter 220-038971 dated May 19, 2025, the Superintendency of Companies responded to an inquiry regarding the rules for profit distribution that stock companies must follow, specifically in corporations (sociedades anónimas

On this occasion, the Superintendency took into account Articles 150, 151, 155, 190, 451, 454, and 455 of the Commercial Code, as well as Constitutional Court Ruling C-707/05 and several opinions previously issued by the same entity in past years.

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PROPERTY EFFECTS OF A DE FACTO MARITAL UNION.

Former jurisprudence by the Colombian Supreme Court of Justice (SCJ) held that a connubial patrimony may not arise from a De Facto Marital Union, when one or both partners are still bound by an undissolved marriage.

However, in rulings SCJ SC4027-2021 and SCJ SC5106-2021, the SCJ defended a different stance, attributing the automatic dissolution of the matrimonial patrimony to the de facto separation of spouses for more than two years.

The Court also rejected the idea of an automatic dissolution of the matrimonial patrimony following two or more years of physical separation between spouses. Nonetheless, it clarified that the traditional position—which denied the economic effects of de facto marital unions arising before a previous matrimonial relationship is duly dissolved, cannot be maintained.

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The National Tax and Customs Directorate (DIAN) declared a contingency due to the unavailability of electronic IT services caused by technical incidents in the information systems, through press release number 047 issued on May 13, 2025.

By virtue of Article 70 of Resolution 162 of October 31, 2023, in the event of a contingency, the reporting party may fulfill the corresponding legal obligation within eight (8) business days following the end of the deadlines established for submitting the respective information, without this being considered late. In any case, the reporting party may submit the information earlier if they wish.

"EXTENSION OF DEADLINES FOR EXOGENOUS INFORMATION"

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"The 'Works for Taxes' mechanism in the Medium-Term Fiscal Framework of the 2025 District Budget of Bogotá D.C."

During the presentation of the 2025 budget for the District of Bogotá D.C., the District Secretariat of Finance introduced the Medium-Term Fiscal Framework (MTFF), which outlines the District’s economic context and macroeconomic projections, along with other financial aspects, including, for example, the expenditure strategies for that year, in alignment with the financial strategy of the 2024–2027 Development Plan 'Bogotá Walks Safely'

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