Colombia's DIAN says digital wallet moves count for income tax

Colombia’s tax authority, the Dirección de Impuestos y Aduanas Nacionales (DIAN), clarified that transactions made through digital wallets such as Nequi, Daviplata, Dale! and similar platforms are treated the same as movements in traditional bank accounts for income‑tax purposes. There is no special threshold that automatically triggers a filing requirement based on the app used; the obligation depends on the total volume of financial operations during the fiscal year. For the 2025 tax year (declarations due in 2026), taxpayers who exceed 1,400 UVT – roughly 69.7 million Colombian pesos – in consignations, deposits, transfers or digital‑wallet movements must file a tax return and may owe tax. The DIAN emphasized that any single qualifying indicator, including digital‑wallet activity, is sufficient to create the filing duty, and that the amounts must be reported in the taxpayer’s annual declaration.