Can your Colombian subsidiary pay DIAN penalties at 15% until November 19?
According to the DIAN, Colombia's tax authority, yes: if on August 10, 2026 your subsidiary had overdue tax obligations, returns it never filed, or returns that need correcting. Legislative Decree 1419 of 2026 cuts penalties to 15% and late-payment interest to 4.5% a year for anyone who pays by November 19, 2026. Article 1 of the decree limits its measures to the municipalities hit by the August earthquake, while the DIAN holds that these benefits apply nationwide. That difference belongs in the decision.
Read →How is withholding tax calculated on cleaning, security and staffing contracts in Colombia?
On the AIU, the part of the contract price that covers the supplier's administration, contingencies and profit (administración, imprevistos y utilidad), which can never be lower than 10% of the contract value. That is the DIAN's position since Ruling 16207 of August 30, 2026, which reversed what it had said in April and June of the same year, when the base was the full payment. The minimum amount that triggers withholding is still measured against the full payment.
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