Published on August 11, 2026
Through Resolution No. DDI-024115 dated July 27, 2026, the District Treasury Department of Bogotá established the individuals, legal entities, consortiums, temporary joint ventures, and de facto companies required to provide district exogenous information for the 2025 taxable year, as well as the content and technical specifications of such information.
Among those subject to this reporting obligation are taxpayers of the Industry and Commerce Tax (ICA) in Bogotá with gross income equal to or greater than 3,500 UVT (COP 174,296,500), who must report information regarding non-taxable income, deductions or exemptions, purchases and sales of goods and services, income obtained outside Bogotá, sales of fixed assets, and exports, among other items. The Resolution also imposes reporting obligations on ICA withholding agents, entities supervised by the Financial Superintendence, investment fund managers, trust companies, mobile telephone operators, and real estate companies or insurers in connection with leases.
As a new development, the Resolution introduces reporting obligations for participants in the digital economy, such as advertising agencies and influencer or content creator marketing agencies, as well as companies that connect users with independent drivers through transportation applications. These entities must report the income generated, the amounts paid to such individuals, and the commissions received for their intermediation during 2025.
The information must be submitted between October 13 and 26, 2026, according to the last digit of the identification number of the person or entity subject to the reporting obligation, and exclusively through the portal provided for this purpose by the District Treasury Department, in accordance with the technical specifications contained in the technical data sheet attached to the Resolution.
Failure to provide the information, as well as late or defective submission, will result in the application of the penalty established in Article 651 of the Colombian Tax Code.
This penalty may amount to up to 5% of the amounts in respect of which the information was not provided or was provided incorrectly or late. If it is not possible to establish such basis, the penalty shall be equivalent to 0.5% of the taxpayer's net income or, failing that, of the taxpayer's gross assets, using whichever is greater, without exceeding 15,000 UVT (COP 746,985,000). The penalty is reduced by half if the taxpayer corrects the failure before the authority issues a statement of charges, or to one quarter if the failure is corrected within two months following the issuance of the statement of charges.
Given the variety and level of detail of the information required, taxpayers subject to the reporting obligation are advised to determine in a timely manner whether they fall within any of the circumstances established in the Resolution and to prepare the corresponding data in advance, in accordance with the technical specifications applicable to each provision, in order to avoid penalties for non-compliance, late submission, or errors in the report.
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