27 Jul Legal newsletter THE PETRO ADMINISTRATION'S FIFTH TAX REFORM: A PRELIMINARY OVERVIEW August 3, 2026 Posted by Reyes abogados Published on July 27, 2026 On July 20, 2026, the National Government filed a new tax reform bill which... Continue reading
21 Jul Legal newsletter 2026 INCOME TAX RETURN FOR INDIVIDUALS: WHO IS REQUIRED TO FILE AND FILING DATES. July 21, 2026 Posted by Reyes abogados Published on July 21, 2026 The Colombian National Tax and Customs Directorate (DIAN) expects more than seven million individuals... Continue reading
10 Jul Legal newsletter DIAN CLARIFIES THAT COMPANIES ADMITTED TO CORPORATE REORGANIZATION PROCEEDINGS ARE SUBJECT TO THE WEALTH TAX FOR TAX YEAR 2026 July 10, 2026 Posted by Reyes abogados Published on July 10, 2026 Through Official Opinion No. 011736 of June 18, 2026, the National Tax and Customs Directorate... Continue reading
30 Jun Legal newsletter THE “INSOLVENCY CARTEL”: THE FINANCIAL SECTOR WARNS OF THE FRAUDULENT USE OF INSOLVENCY PROCEEDINGS FOR INDIVIDUALS June 30, 2026 Posted by Reyes abogados Published on June 30, 2026 In April 2026, the Colombian Banking and Financial Institutions Association (Asobancaria) issued a formal warning... Continue reading
26 Jun Legal newsletter THE CONSTITUTIONAL COURT UPHELD, SUBJECT TO CONDITIONS, THE ECONOMIC EMERGENCY DECLARED IN FEBRUARY 2026. THE WEALTH TAX APPLICABLE TO LEGAL ENTITIES REMAINS IN FORCE. June 26, 2026 Posted by Reyes abogados Published on June 26, 2026 The Full Chamber of the Constitutional Court declared the conditional constitutionality of Legislative Decree... Continue reading
18 Jun Legal newsletter DIAN REITERATES THE ZERO PERCENT (0%) RATE OF THE NATIONAL STAMP TAX AS OF JANUARY 1, 2026, AND THE OBLIGATION TO REFUND AMOUNTS WITHHELD BETWEEN JANUARY AND JUNE 2026 June 18, 2026 Posted by Reyes abogados Published on June 18, 2026 Through Circular No. 000004 dated June 12, 2026, the National Tax and Customs Directorate... Continue reading
16 Jun Legal newsletter THE FISCAL SUPPORT DIRECTORATE (DAF) REAFFIRMS THE LIMITS ON INCREASES IN THE UNIFIED PROPERTY TAX RESULTING FROM CADASTRAL ACTIONS June 16, 2026 Posted by Reyes abogados Published on June 16, 2026 Through Opinion No. 21721 dated March 11, 2026, the Fiscal Support Directorate of the Ministry of Finance... Continue reading
04 Jun Legal newsletter NEW ECONOMIC SUBSTANCE FRAMEWORK FOR FOREIGN-SOURCE PASSIVE INCOME ESTABLISHED BY PANAMA’S LAW 526 OF 2026 June 4, 2026 Posted by Reyes abogados Published on June 4, 2026 On May 28, 2026, the Panamanian Executive Branch enacted Law 526, which amends and supplements... Continue reading
20 May Legal newsletter LIMITATIONS ON THE DISTRIBUTION OF PROFITS AND THE CREATION OF RESERVES IN THE PRESENCE OF LOSSES FROM PRIOR FISCAL YEARS IN SIMPLIFIED STOCK COMPANIES (S.A.S.) May 20, 2026 Posted by Reyes abogados Published on May 20, 2026. The Superintendency of Companies has indicated in Official Letter 220-253814 of March 24, 2026, that... Continue reading
11 May Legal newsletter ON THE OBLIGATION TO HAVE SUITABLE DOCUMENTS SUPPORTING TAX LIABILITIES May 11, 2026 Posted by Reyes abogados The Council of State, in Judgment No. 54001-23-33-000-2015-00359-01(23938), authored by Acting Justice... Continue reading