DIAN manages Colombia tax season and strengthens IRS cooperation

Colombia’s tax authority, DIAN, is managing the September 2026 income tax declaration period for natural persons. Approximately seven million taxpayers are expected to file declarations for the 2025 taxable year, with an estimated revenue projection of 6.1 trillion pesos.

To assist taxpayers facing liquidity issues, DIAN offers a “facilidad de pago” (payment facility), which allows individuals to organize debts into installments. While this mechanism helps avoid forced collection, it does not eliminate interest or the underlying obligation. Taxpayers are reminded that filing the declaration on time is distinct from paying the balance; failure to file by the deadline results in penalties of 5% of the tax per month of delay, up to 100% of the debt.

Simultaneously, DIAN has strengthened international cooperation with the U.S. Internal Revenue Service (IRS). Led by Director General Andrés Felipe Velásquez, the partnership focuses on technical assistance for cross-border fiscalization and international taxation. The alliance aims to utilize advanced analytical and investigative tools to combat tax evasion and track illicit assets through the automatic exchange of financial information.