BOLETÍN LEGAL – Page 2 – Reyes Abogados

10 Jul

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...

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...

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...

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...

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...

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...

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...

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...

06 May

Legal newsletter

INCONSISTENCY IN DIAN FORM 420. TAXPAYERS ARE REQUIRED TO INCLUDE THE TAX BASIS OF SHARES WITHIN THE TAXABLE BASE OF THE WEALTH TAX.

May 6, 2026
Posted by Reyes abogados

Published on May 6, 2026 Form 420 issued by the National Tax and Customs Directorate (DIAN) for filing ...

28 Apr

Legal newsletter

TAX CALENDAR 2026: FILING OF EXOGENOUS INFORMATION, INCOME TAX RETURN, AND WEALTH TAX RETURN

April 30, 2026
Posted by Reyes abogados

Published on April 28, 2026 The National Tax and Customs Directorate (DIAN) has established the deadlines for compliance with tax...

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