Published on June 18, 2026
Through Circular No. 000004 dated June 12, 2026, the National Tax and Customs Directorate (DIAN) issued instructions to national and territorial public entities, autonomous agencies, public establishments, state-owned industrial and commercial enterprises, mixed-economy companies, and other withholding agents of the National Stamp Tax to refund amounts improperly withheld during periods 1 through 6 of the current fiscal year, considering that the applicable National Stamp Tax rate as of January 1, 2026, is zero percent (0%).
Legislative Decree 0175 of 2025 had temporarily established a one percent (1%) National Stamp Tax rate through December 31, 2025, as part of the tax measures adopted during the state of internal disturbance. Upon expiration of that temporary measure, the rate reverted to zero percent (0%) effective January 1, 2026.
DIAN relies on the case law of the Council of State (Fourth Section, judgment of March 3, 2011, Docket No. 11001032700020080004200), which clarified that, in contracts of indeterminate value, the applicable rate is the one in force at the time the tax is incurred, that is, at the time of payment or accounting recognition. Based on this precedent, the Circular orders the immediate cessation of the assessment, collection, and withholding of the tax with respect to taxable events incurred on or after January 1, 2026, without prejudice to obligations incurred during the temporary effectiveness of the one percent (1%) rate.
With regard to the refund of amounts excessively withheld between January and June 2026, the Circular specifies that entities that applied National Stamp Tax withholdings during that period did so without legal basis and must therefore reimburse such amounts.
The applicable procedure is set forth in Article 1.2.4.16 of Decree 1625 of 2016 — the Single Regulatory Decree on Tax Matters — which requires: a written request from the affected party identifying the amount withheld, the relevant period, and the corresponding contract; cancellation of the withholding certificate if it has already been issued; and deduction of the refunded amount from the monthly withholding tax return filed by the withholding agent for the period in which the refund is made, with the possibility of carrying forward any remaining balance to subsequent periods.
In the case of withholdings arising from the National Stamp Tax, such deduction may be applied even against withholdings corresponding to other taxes pending declaration in the same period. The right to obtain a refund is subject to a five (5)-year statute of limitations, counted from the date on which the withholding was made, in accordance with the limitation period applicable to enforcement actions established in Article 2536 of the Civil Code.
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