{"id":1159,"date":"2026-04-28T12:02:18","date_gmt":"2026-04-28T17:02:18","guid":{"rendered":"https:\/\/www.reyesaa.com\/?p=1159"},"modified":"2026-04-28T12:22:30","modified_gmt":"2026-04-28T17:22:30","slug":"calendario-tributario-2026-presentacion-de-informacion-exogena-declaracion-del-impuesto-de-renta-y-del-impuesto-al-patrimonio-2","status":"publish","type":"post","link":"https:\/\/www.reyesaa.com\/en\/calendario-tributario-2026-presentacion-de-informacion-exogena-declaracion-del-impuesto-de-renta-y-del-impuesto-al-patrimonio-2\/","title":{"rendered":"CALENDARIO TRIBUTARIO 2026: PRESENTACI\u00d3N DE INFORMACI\u00d3N EX\u00d3GENA, DECLARACI\u00d3N DEL IMPUESTO DE RENTA Y DEL IMPUESTO AL PATRIMONIO."},"content":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) ha definido los plazos para el cumplimiento de las obligaciones tributarias durante el a\u00f1o 2026. A continuaci\u00f3n, se detallan las fechas de vencimiento para la presentaci\u00f3n de informaci\u00f3n ex\u00f3gena del a\u00f1o gravable 2025, as\u00ed como para la declaraci\u00f3n y pago de los impuestos de renta y patrimonio, seg\u00fan el \u00faltimo o \u00faltimos d\u00edgitos del N\u00famero de Identificaci\u00f3n Tributaria (NIT) del contribuyente.<\/p>\n<p><strong>1. Informaci\u00f3n Ex\u00f3gena Tributaria (A\u00f1o Gravable 2025)<\/strong><\/p>\n<p>De acuerdo con la Resoluci\u00f3n 000162 de 2023, modificada por la Resoluci\u00f3n 000188 de 2024, los vencimientos son:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1146 size-full\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Captura-5.png\" alt=\"\" width=\"368\" height=\"314\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Captura-5.png 368w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/Captura-5-300x256.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/Captura-5-150x128.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/Captura-5-14x12.png 14w\" sizes=\"auto, (max-width: 368px) 100vw, 368px\" \/><\/p>\n<p><strong>2. <\/strong><strong>Impuesto sobre La Renta y Complementarios<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Personas Naturales (Declaraci\u00f3n y pago): Los vencimientos inician el 12 de agosto y finalizan el 26 de octubre de 2026, seg\u00fan los dos \u00faltimos d\u00edgitos del NIT:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1154 size-full\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Captura-2.png\" alt=\"\" width=\"645\" height=\"534\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Captura-2.png 645w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Captura-2-300x248.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Captura-2-150x124.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Captura-2-14x12.png 14w\" sizes=\"auto, (max-width: 645px) 100vw, 645px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Personas Jur\u00eddicas (Declaraci\u00f3n y pago 1ra Cuota):<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1155 size-full\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Captura-1.png\" alt=\"\" width=\"625\" height=\"99\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Captura-1.png 625w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Captura-1-300x48.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Captura-1-150x24.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Captura-1-18x3.png 18w\" sizes=\"auto, (max-width: 625px) 100vw, 625px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>(Declaraci\u00f3n y pago 2da Cuota)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1156 size-full\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Captura-1.png\" alt=\"\" width=\"612\" height=\"103\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Captura-1.png 612w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Captura-1-300x50.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Captura-1-150x25.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Captura-1-18x3.png 18w\" sizes=\"auto, (max-width: 612px) 100vw, 612px\" \/><\/strong><\/p>\n<p><strong>3. Impuesto al Patrimonio<\/strong><\/p>\n<p>Est\u00e1n obligadas las personas naturales o sucesiones il\u00edquidas que a 1 de enero de 2026 tengan un patrimonio l\u00edquido igual o superior a 72.000 UVT.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1150 size-full\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Captura.png\" alt=\"\" width=\"557\" height=\"124\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Captura.png 557w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Captura-300x67.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Captura-150x33.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Captura-18x4.png 18w\" sizes=\"auto, (max-width: 557px) 100vw, 557px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>This bulletin is for informational purposes only and does not constitute legal advice. For specific cases, we recommend obtaining tailored legal counsel before making decisions based on the information provided herein. In compliance with personal data protection regulations, REYES ABOGADOS ASOCIADOS S.A. invites you to contact us if you do not wish to continue receiving our legal updates.<\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) ha definido los plazos para el cumplimiento de las obligaciones tributarias durante<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1159","post","type-post","status-publish","format-standard","hentry","category-boletin-legal"],"_links":{"self":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1159","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/comments?post=1159"}],"version-history":[{"count":3,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1159\/revisions"}],"predecessor-version":[{"id":1162,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1159\/revisions\/1162"}],"wp:attachment":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/media?parent=1159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/categories?post=1159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/tags?post=1159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}