{"id":1159,"date":"2026-04-28T12:02:18","date_gmt":"2026-04-28T17:02:18","guid":{"rendered":"https:\/\/www.reyesaa.com\/?p=1159"},"modified":"2026-04-30T11:45:19","modified_gmt":"2026-04-30T16:45:19","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":"TAX CALENDAR 2026: FILING OF EXOGENOUS INFORMATION, INCOME TAX RETURN, AND WEALTH TAX RETURN"},"content":{"rendered":"<p><strong>Published on April 28, 2026<\/strong><\/p>\n<p>The National Tax and Customs Directorate (DIAN) has established the deadlines for compliance with tax obligations during the year 2026. Below are the due dates for the filing of exogenous information for taxable year 2025, as well as for the filing and payment of income and wealth taxes, according to the last digit or digits of the taxpayer\u2019s Tax Identification Number (NIT).<\/p>\n<p><strong>1. Tax Exogenous Information (Taxable Year 2025)<\/strong><\/p>\n<p>In accordance with Resolution 000162 of 2023, as amended by Resolution 000188 of 2024, the deadlines are as follows:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1146 size-full\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Sin-titulo-3.png\" alt=\"\" width=\"368\" height=\"314\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/Sin-titulo-3.png 695w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/Sin-titulo-3-300x255.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/Sin-titulo-3-150x128.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/Sin-titulo-3-14x12.png 14w\" sizes=\"auto, (max-width: 368px) 100vw, 368px\" \/><\/p>\n<p><strong>2. <\/strong><strong>2. Income and Complementary Tax<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Individuals (Filing and Payment): The deadlines begin on August 12 and end on October 26, 2026, according to the last two digits of the 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\/2Sin-titulo-1.png\" alt=\"\" width=\"645\" height=\"534\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Sin-titulo-1.png 774w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Sin-titulo-1-300x248.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Sin-titulo-1-150x124.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Sin-titulo-1-768x635.png 768w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/2Sin-titulo-1-15x12.png 15w\" sizes=\"auto, (max-width: 645px) 100vw, 645px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Legal Entities (Filing and Payment \u2013 First Installment)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1155\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Sin-titulo-1.png\" alt=\"\" width=\"550\" height=\"87\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Sin-titulo-1.png 664w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Sin-titulo-1-300x42.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Sin-titulo-1-150x21.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/3Sin-titulo-1-18x3.png 18w\" sizes=\"auto, (max-width: 550px) 100vw, 550px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>(Filing and Payment \u2013 Second Installment)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1156\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Sin-titulo-1.png\" alt=\"\" width=\"550\" height=\"93\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Sin-titulo-1.png 649w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Sin-titulo-1-300x44.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Sin-titulo-1-150x22.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/4Sin-titulo-1-18x3.png 18w\" sizes=\"auto, (max-width: 550px) 100vw, 550px\" \/><\/strong><\/p>\n<p><strong>3. Wealth Tax<\/strong><\/p>\n<p>Individuals or estates under liquidation with a net worth equal to or greater than 72,000 UVT as of January 1, 2026, are required to file.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1150\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Sin-titulo-1.png\" alt=\"\" width=\"550\" height=\"122\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Sin-titulo-1.png 702w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Sin-titulo-1-300x61.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Sin-titulo-1-150x30.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/5Sin-titulo-1-18x4.png 18w\" sizes=\"auto, (max-width: 550px) 100vw, 550px\" \/><\/p>\n<p><strong><em><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1164\" src=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/6Sin-titulo-1.png\" alt=\"\" width=\"550\" height=\"71\" srcset=\"https:\/\/www.reyesaa.com\/wp-content\/uploads\/6Sin-titulo-1.png 696w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/6Sin-titulo-1-300x50.png 300w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/6Sin-titulo-1-150x25.png 150w, https:\/\/www.reyesaa.com\/wp-content\/uploads\/6Sin-titulo-1-18x3.png 18w\" sizes=\"auto, (max-width: 550px) 100vw, 550px\" \/><\/em><\/strong><\/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>Publicado el 28 Abril, 2026 La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) ha definido los plazos para el cumplimiento<\/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":7,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1159\/revisions"}],"predecessor-version":[{"id":1186,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1159\/revisions\/1186"}],"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}]}}