What was reported
If you have outstanding obligations with DIAN, it is worth checking how much you would need to pay to settle them. Legislative Decree 1419 of 2026 provides relief for certain tax, customs and foreign exchange obligations.
One measure allows eligible debtors to pay 15% of penalties and their applicable adjustments, subject to the minimum penalty. DIAN clarified that certain benefits apply nationwide: being located in an earthquake-affected area is not a requirement for accessing them.
However, the reduction applies to penalties, not to the underlying tax or customs duties owed.
For obligations overdue as of August 10, 2026, Article 9 requires full payment of the principal, the reduced penalty and interest calculated at the special annual rate of 4.5%. The deadline for meeting these conditions is November 19, 2026.
Separate rules also cover outstanding returns and corrections. Each situation has its own requirements; the reduction does not automatically apply to every debt or penalty.