Colombia expands tax relief: Antioquia cuts interest, DIAN to pay interest on delayed refunds

The Antioquia regional government in Colombia announced a temporary reduction in penalties and interest for overdue tax obligations, effective until 15 September. Under Ordinance 10 of 2026, interest on the Special Security and Coexistence Tax for 2025 invoices will be lowered by up to 90%, and interest on valuation contributions tied to 40 road projects will receive a 70% discount. The measure also covers other taxes such as consumption, gasoline surcharge, and departmental development funds, provided the principal debt is fully paid.

Separately, the national tax authority, DIAN, clarified that taxpayers who experience delays beyond the legally‑mandated deadline for tax refunds, overpayments or excess payments are entitled to compensation in the form of interest. Depending on the circumstance, the interest may be classified as current (during administrative or judicial disputes) or moratory (when the refund is simply late). Claimants must have filed correct tax returns and supplied supporting documentation to receive the additional payment.

Both initiatives aim to alleviate the financial burden on Colombian taxpayers and encourage timely settlement of tax liabilities.