{"id":1219,"date":"2026-07-21T15:19:20","date_gmt":"2026-07-21T20:19:20","guid":{"rendered":"https:\/\/www.reyesaa.com\/?p=1219"},"modified":"2026-07-21T15:20:59","modified_gmt":"2026-07-21T20:20:59","slug":"declaracion-de-renta-personas-naturales-2026-estos-son-los-topes-que-definen-quienes-estan-obligados-a-declarar-y-el-calendario-de-vencimientos","status":"publish","type":"post","link":"https:\/\/www.reyesaa.com\/en\/declaracion-de-renta-personas-naturales-2026-estos-son-los-topes-que-definen-quienes-estan-obligados-a-declarar-y-el-calendario-de-vencimientos\/","title":{"rendered":"2026 INCOME TAX RETURN FOR INDIVIDUALS: WHO IS REQUIRED TO FILE AND FILING DATES."},"content":{"rendered":"

Published on July 21, 2026<\/strong><\/p>\n

The Colombian National Tax and Customs Directorate (DIAN) expects more than seven million individuals to file 2025 income tax returns. The obligation to file does not depend solely on income level, as meeting just one of the criteria set forth in the Colombian Tax Code (Estatuto Tributario) is sufficient to trigger the filing obligation. \nIndividuals who, as of December 31, 2025, were liable for Value Added Tax (VAT), or who exceeded any of the following thresholds, must file a return: \n\u2022\tHolding gross assets (Patrimonio Bruto) of 4,500 Tax Value Units (\u201cUVT\u201d) (COP $224,096,000\/USD 70.053 at current exchange rate: USD1 = COP 3198,93), or\n\u2022\tHaving generated Gross Income, Credit Card Charges, Total Purchases and Expenditures, or holding Bank Deposits, Savings, and Financial Investments, each exceeding 1,400 UVT (COP $69,719,000\/ USD 21.794).<\/p>\n

The tax filing calendar, runs from August 12 through October 26, 2026, based on the last two digits of their citizenship ID (C\u00e9dula de Ciudadan\u00eda ) or Tax ID (N\u00famero de Identificaci\u00f3n Tributaria, NIT).<\/p>\n

It is important to highlight the consequences arising from noncompliance with this obligation: Article 643 of the Tax Code establishes the penalty for failure to file, equivalent to 20% of the amount of the bank deposits or gross income, or 20% of the income reported in the last return filed, whichever is greater. The minimum penalty is equivalent to 10 UVT (COP $524,000\/ USD163,80 for 2026).<\/p>\n

Furthermore, late filing gives rise to a penalty of 5% of the tax owed, for each month or fraction thereof of delay (Article 641 of the Tax Code).<\/p>\n

Below, please find the filing and payment deadlines for the income tax return of individuals for taxable year 2025:<\/p>\n

\"\"<\/em><\/strong><\/p>\n

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.S. invites you to contact us if you do not wish to continue receiving our legal updates.<\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Publicado el 21 de Julio, 2026 La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) espera que m\u00e1s de siete millones<\/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-1219","post","type-post","status-publish","format-standard","hentry","category-boletin-legal"],"_links":{"self":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1219","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=1219"}],"version-history":[{"count":3,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1219\/revisions"}],"predecessor-version":[{"id":1224,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/posts\/1219\/revisions\/1224"}],"wp:attachment":[{"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/media?parent=1219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/categories?post=1219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.reyesaa.com\/en\/wp-json\/wp\/v2\/tags?post=1219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}