Colombian Income Tax — Trabajador Independiente / Persona Natural (Renta)

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick Reference

UVT (Unidad de Valor Tributario)

Year	UVT Value (COP)
2024	COP 47,065
2025	COP 49,799

All thresholds, brackets, and limits are expressed in UVT. For income earned in 2025 (declared in 2026): use UVT 2025.

Progressive Tax Table — Cédula General (ET art. 241)

Taxable Income (UVT)	Rate	Computation
0 -- 1,090	0%	0
>1,090 -- 1,700	19%	(Base - 1,090) x 19%
>1,700 -- 4,100	28%	(Base - 1,700) x 28% + 115.9 UVT
>4,100 -- 8,670	33%	(Base - 4,100) x 33% + 788 UVT
>8,670 -- 18,970	35%	(Base - 8,670) x 35% + 2,296.1 UVT
>18,970 -- 31,000	37%	(Base - 18,970) x 37% + 5,901.1 UVT
>31,000	39%	(Base - 31,000) x 39% + 10,352.2 UVT

Non-residents: flat 35% on Colombia-source income. No deductions.

Filing Thresholds (2025 for 2024 income, UVT 2024 = COP 47,065)

A natural person must file if ANY of these apply:

Condition	Threshold
Gross income	>= 1,400 UVT (COP 65,891,000)
Gross patrimonio (assets)	>= 4,500 UVT (COP 211,793,000)
Credit card purchases	>= 1,400 UVT
Total purchases/consumption	>= 1,400 UVT
Bank account deposits	>= 1,400 UVT

Computation Structure

Step	Description
A	Ingresos brutos (gross income)
B	Less: Ingresos no constitutivos de renta (e.g., mandatory pension contributions)
C	Ingresos netos (A minus B)
D	Less: Costos y gastos procedentes (allowable costs/expenses)
E	Renta líquida (C minus D)
F	Less: Rentas exentas (25% general, capped at 2,880 UVT/year + AFC/FVP)
G	Less: Deducciones (dependientes, interest, health, GMF)
H	Total F + G capped at 40% of C or 5,040 UVT, whichever is lower
I	Renta líquida gravable (E minus capped F+G)
J	Compare with renta presuntiva (0% for 2023+)
K	Apply art. 241 progressive table
L	Less: Retención en la fuente
M	Less: Anticipos paid
N	Tax due / (refund)

Rentas Exentas and Deducciones

Item	Limit
25% general worker exemption	2,880 UVT/year (240 UVT/month)
Voluntary pension (AFC, FVP)	30% of gross or 3,800 UVT/year
Dependientes	10% of gross, max 384 UVT/year
Mortgage interest	1,200 UVT/year
Medicina prepagada	192 UVT/year
GMF (4x1000, 50%)	50% of GMF paid

CRITICAL: Total rentas exentas + deducciones cannot exceed 40% of ingresos netos OR 5,040 UVT, whichever is lower.

Social Security for Independent Workers

Contribution	Rate	Base
Pensión	16%	IBC = 40% of gross monthly income
Salud	12.5%	IBC = 40% of gross monthly income
ARL	0.522% minimum	Risk-based

IBC cannot be below 1 SMLMV or above 25 SMLMV. Pension contributions are ingresos no constitutivos de renta.

Conservative Defaults

Situation	Default Assumption
Residency unknown	STOP — non-residents pay flat 35%
UVT year unclear	Use UVT for the income year (2025 = COP 49,799)
Cost/expense without factura electrónica	Reject — DIAN requires electronic invoice
40% cap not checked	Always check — most common error
Renta presuntiva rate uncertain	0% for 2023+ (verify for future reform)
Retención certificates missing	Do NOT credit without certificates
IBC below SMLMV	Use SMLMV as minimum base

Red Flag Thresholds

Flag	Threshold
Total exemptions + deductions > 40%	Must cap — verify computation
No retención certificates from clients	Cannot credit without certificates
IBC below SMLMV	Verify — minimum base applies
Single client > 80% of income	Employment requalification risk
No PILA payments	Verify social security compliance

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Section 2 — Required Inputs + Refusal Catalogue

Required Inputs

1. Residency status — resident (183+ days) vs non-resident
2. Type of income — cédula general (work, capital, non-labour) vs pension vs dividends
3. Gross annual income — total ingresos brutos
4. Costs and expenses — documented with factura electrónica
5. Retención en la fuente certificates — from each payer
6. Dependants — qualifying children, spouse, parents
7. Social security contributions (PILA) — pensión, salud, ARL
8. NIT / cédula number — for filing schedule
9. Patrimonio bruto — for filing threshold analysis
10. Bank statements — 12 months
11. Prior-year return — for anticipo verification

Refusal Catalogue

Code	Situation	Action
R-CO-1	Non-resident	Stop — flat 35% applies; this skill covers residents only
R-CO-2	Residency unknown	Stop — determines entire tax treatment
R-CO-3	Retención certificates missing for claimed credit	Do not credit without certificates
R-CO-4	Expense without factura electrónica	Reject — DIAN mandatory requirement
R-CO-5	40% cap exceeded without reduction	Error — must reduce exemptions + deductions to cap
R-CO-6	Transfer pricing or CFC situation	Escalate — outside scope

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Section 3 — Transaction Pattern Library

3.1 Income Patterns

#	Narration Pattern	Tax Line	Notes
I-01	TRANSFERENCIA DE [client] / ABONO ACH [client]	Gross income — cédula general	Standard ACH transfer from client
I-02	NEQUI RECIBIDO [client] / NEQUI COBRO	Gross income — cédula general	Nequi (Colombian digital wallet) receipt
I-03	DAVIPLATA RECIBIDO [client]	Gross income — cédula general	Daviplata receipt
I-04	PSE RECIBIDO [client]	Gross income — cédula general	PSE (payment button) collection
I-05	MERCADOPAGO RETIRO / MERCADOPAGO DEPOSITO	Gross income — gross-up	Mercado Pago settlement
I-06	STRIPE PAYOUT / STRIPE PAYMENTS	Gross income — gross-up or foreign	Stripe payout; classify by payer country
I-07	PAYPAL RETIRO	Gross income — foreign source if from abroad	PayPal; flag for FX conversion
I-08	RAPPI PAY COBRO	Gross income — cédula general	Rappi Pay collection
I-09	DEVOLUCIÓN DIAN / SALDO A FAVOR DIAN	NOT income — tax refund	Refund of overpaid tax
I-10	INTERESES CDT / RENDIMIENTO FONDO	Capital income — cédula general	Interest/fund returns
I-11	ARRIENDO COBRADO / CANON ARRENDAMIENTO	Non-labour income — cédula general	Rental income
I-12	DIVIDENDOS [company]	Dividend income — separate cédula	Different tax treatment

3.2 Expense Patterns

#	Narration Pattern	Tax Line	Notes
E-01	ARRIENDO OFICINA / CANON ARRIENDO COMERCIAL	Rent — deductible (costo/gasto)	Require factura electrónica
E-02	EPM / CODENSA / ELECTRICARIBE / CELSIA	Electricity — deductible (business proportion)	Require factura
E-03	GAS NATURAL / VANTI	Gas — deductible (business proportion)	Require factura
E-04	CLARO COLOMBIA / MOVISTAR COLOMBIA / TIGO / WOM	Phone/internet — deductible (business %)	Require factura
E-05	ETB / UNE	Internet/telecom — deductible (business %)	Require factura
E-06	ADOBE / MICROSOFT 365 / GOOGLE WORKSPACE	Software — deductible	Professional tools
E-07	CONTADOR / FIRMA CONTABLE / HONORARIOS CPC	Accounting fees — deductible	Require factura
E-08	AVIANCA / LATAM / VIVA AIR / WINGO	Air travel — deductible (business purpose)	Document purpose; require factura
E-09	HOTEL / BOOKING.COM / AIRBNB	Accommodation — deductible (business travel)	Require factura
E-10	PILA PENSIÓN / PORVENIR / PROTECCIÓN / COLPENSIONES	Pension contribution — ingreso no constitutivo	Reduces ingresos netos before tax
E-11	PILA SALUD / EPS [name] / NUEVA EPS / SURA	Health contribution — ingreso no constitutivo	Part of social security
E-12	MEDICINA PREPAGADA / COLSANITAS / COOMEVA	Private health — deducción (192 UVT/year cap)	Personal deduction
E-13	RETENCIÓN EN LA FUENTE (annotation)	Tax credit — not expense	Credit against annual renta
E-14	PAGO RENTA DIAN / RECIBO OFICIAL	Tax payment — NOT deductible	Payment of tax liability
E-15	GMF 4X1000 / GRAVAMEN FINANCIERO	50% deductible	50% of GMF paid is a deduction
E-16	COMBUSTIBLE / TERPEL / PRIMAX / BIOMAX	Fuel — deductible (business proportion)	Require factura
E-17	PAPELERÍA / PANAMERICANA	Office supplies — deductible	Require factura
E-18	CAPACITACIÓN / CURSO / DIPLOMADO	Training — deductible	Professional development
E-19	CRÉDITO HIPOTECARIO INTERESES	Mortgage interest — deducción (1,200 UVT/year cap)	Personal deduction

3.3 Bank Fees and Financial (Exclude)

Pattern	Treatment	Notes
BANCOLOMBIA	EXCLUDE for bank charges	Financial service
DAVIVIENDA	EXCLUDE for bank charges	Financial service
BANCO DE BOGOTÁ	EXCLUDE for bank charges	Financial service
BBVA COLOMBIA	EXCLUDE for bank charges	Financial service
BANCO DE OCCIDENTE	EXCLUDE for bank charges	Financial service
NEQUI (fees), DAVIPLATA (fees)	EXCLUDE	Fintech service fees
COMISIÓN BANCARIA, CUOTA MANEJO	EXCLUDE	Bank maintenance fee
INTERESES CRÉDITO	EXCLUDE	Loan interest (unless mortgage — see E-19)

3.4 Government and Statutory (Exclude)

Pattern	Treatment	Notes
DIAN	EXCLUDE	Tax authority payment
SECRETARÍA DE HACIENDA	EXCLUDE	Municipal/departmental tax
ICA (Industria y Comercio)	EXCLUDE	Municipal tax (separate from renta)
CÁMARA DE COMERCIO	EXCLUDE	Chamber of commerce fees

3.5 Internal Transfers and Exclusions

Pattern	Treatment	Notes
TRANSFERENCIA ENTRE CUENTAS	EXCLUDE	Internal movement
RETIRO ATM	TIER 2 — ask	Default exclude; ask purpose
CRÉDITO PERSONAL / LIBRANZA	EXCLUDE	Loan proceeds, out of scope
CUOTA CRÉDITO	EXCLUDE	Loan repayment, out of scope

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Section 4 — Worked Examples

Example 1 — Bancolombia (Medellín, IT Consultant)

Bank: Bancolombia statement Client: Juan Carlos Restrepo, IT consultant, Medellín, resident

Fecha;Descripción;Débito;Crédito;Saldo
05/01/2025;ACH DE EMPRESA TECH SAS;;12.000.000;
15/01/2025;CUOTA MANEJO;25.000;;
10/02/2025;ACH DE STARTUP DIGITAL SAS;;8.500.000;
28/02/2025;PILA PENSIÓN PORVENIR;960.000;;
28/02/2025;PILA SALUD NUEVA EPS;750.000;;
15/03/2025;STRIPE PAYOUT COP;;4.200.000;
01/04/2025;GMF 4X1000;48.000;;
20/04/2025;ACH DE GAMMA CONSULTING SAS;;15.000.000;
10/07/2025;HONORARIOS CONTADOR;1.800.000;;
10/10/2025;AVIANCA VUELO BOGOTÁ;850.000;;

Step 1 — Income Classification

Annualised gross: COP 150,000,000 (example). Retención en la fuente (11%): COP 16,500,000 withheld by corporate clients.

Step 2 — Computation

Ingresos brutos:                    COP 150,000,000
Less pension (ingreso no const.):   COP  11,520,000
Ingresos netos:                     COP 138,480,000
Less costos y gastos:               COP  30,000,000
Renta líquida:                      COP 108,480,000
Less 25% general exemption:         COP  27,120,000 (check cap 2,880 UVT)
  2,880 UVT x 49,799 = COP 143,421,120 — under cap
Check 40% cap: 27,120,000 / 138,480,000 = 19.6% — under 40%
Renta líquida gravable:             COP  81,360,000
In UVT: 81,360,000 / 49,799 = ~1,634 UVT
Tax: (1,634 - 1,090) x 19% x 49,799 = 544 x 19% x 49,799 = ~COP 5,147,890
Less retención: COP 16,500,000
Result: refund ~COP 11,352,110

Example 2 — Davivienda (Bogotá, Architect with 40% Cap)

Bank: Davivienda statement Client: María Fernández, architect, Bogotá

Gross: COP 200,000,000. Pension: COP 12,800,000. Ingresos netos: COP 187,200,000. Costs: COP 40,000,000. Renta líquida: COP 147,200,000.

Claimed exemptions + deductions:

• 25% general: COP 36,800,000
• AFC voluntary pension: COP 30,000,000
• Dependientes: COP 20,000,000
• Mortgage interest: COP 10,000,000
• Total: COP 96,800,000

40% of ingresos netos = COP 74,880,000. 5,040 UVT = COP 250,986,960. Cap at COP 74,880,000 (lower). Must reduce from COP 96,800,000 to COP 74,880,000.

Example 3 — Banco de Bogotá (Cali, Low-Income Refund)

Bank: Banco de Bogotá Client: Andrés López, freelance designer, Cali

Gross: COP 60,000,000. After deductions: below 1,090 UVT. Tax = COP 0. Retención refunded. Check filing threshold — COP 60M below 1,400 UVT threshold but may still file voluntarily for refund.

Example 4 — BBVA Colombia (Bogotá, Foreign Client Income)

Bank: BBVA Colombia Client: Laura Gutiérrez, management consultant, 40% income from US clients

Foreign income: no retención by foreign payer. All income subject to Colombian renta. Must include in cédula general. No foreign tax credit unless treaty applies. Flag.

Example 5 — Nequi / Daviplata (Barranquilla, Micro-Freelancer)

Bank: Nequi (Bancolombia digital) Client: Carlos Herrera, freelance graphic designer, small Nequi payments

Nequi narrations: Nequi recibido de [client]. Many small consumer payments = no retención. Gross: COP 40,000,000. Below filing threshold (1,400 UVT = COP 65,891,000). Not required to file — but may file voluntarily if retención was suffered for refund.

Example 6 — Banco de Occidente (Bucaramanga, GMF Deduction Missed)

Bank: Banco de Occidente Client: Patricia Vargas, consultant

GMF (4x1000) paid: COP 2,400,000 during the year. 50% deductible: COP 1,200,000. Often overlooked — include in deducciones. Reduces tax at marginal rate.

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Section 5 — Tier 1 Rules (Apply Directly)

T1-CO-1 — The 40% / 5,040 UVT cap is mandatory Total rentas exentas plus deducciones cannot exceed 40% of ingresos netos or 5,040 UVT per year, whichever is lower. Always check this cap. Reduce proportionally if exceeded.

T1-CO-2 — Pension contributions are ingresos no constitutivos de renta Mandatory pension contributions by the independent worker are excluded from gross income BEFORE arriving at ingresos netos. They are NOT a deduction — they reduce the income base at an earlier stage.

T1-CO-3 — Retención is a credit, not income reduction The retención en la fuente (11% or 10%) withheld by clients is a credit against the annual tax balance. It does not reduce gross income. Always gross-up to the pre-retención amount.

T1-CO-4 — No factura electrónica = no deduction DIAN requires factura electrónica for all deductible costs and expenses. Reject any expense claim without a valid factura.

T1-CO-5 — IBC minimum is 1 SMLMV The ingreso base de cotización for social security cannot be below 1 SMLMV. If 40% of gross monthly income is below SMLMV, pay contributions on SMLMV.

T1-CO-6 — GMF is 50% deductible The 4x1000 financial transaction tax (Gravamen a los Movimientos Financieros) is 50% deductible. Often overlooked. Include in deducciones.

T1-CO-7 — Renta presuntiva is 0% for 2023+ For tax year 2023 onwards, renta presuntiva is effectively 0%. No comparison needed. Verify for future reform.

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Section 6 — Tier 2 Catalogue (Reviewer Judgement Required)

Code	Situation	Escalation Reason	Suggested Treatment
T2-CO-1	40% cap optimisation	Multiple ways to allocate the cap between exemptions and deductions	Flag — reviewer should optimise allocation
T2-CO-2	Dependant definition unclear	ET art. 387 definition of economic dependence	Verify dependant status with supporting documentation
T2-CO-3	Multiple income cédulas (work + rental + dividends)	Different cédulas have different rules	Flag — separate and aggregate correctly
T2-CO-4	Foreign-source income	Colombian residents taxed on worldwide income	Escalate — treaty analysis if foreign tax paid
T2-CO-5	AFC / FVP voluntary pension contributions	Complex interaction with 40% cap	Flag — confirm amounts and cap interaction
T2-CO-6	First-year filer anticipo calculation	25% first year, 50% second, 75% third+	Flag — verify year number for anticipo rate

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Section 7 — Excel Working Paper Template

COLOMBIAN RENTA WORKING PAPER (PERSONA NATURAL — TRABAJADOR INDEPENDIENTE)
Taxpayer: _______________  NIT/Cédula: _______________  FY: 2025

SECTION A — INGRESOS BRUTOS
                                        COP
Independent work (cédula general):     ___________
Capital income:                        ___________
Non-labour income (rental, etc.):      ___________
Foreign-source income:                 ___________
TOTAL INGRESOS BRUTOS                 ___________

SECTION B — INGRESOS NO CONSTITUTIVOS DE RENTA
Mandatory pension (worker portion):    ___________
Other non-constitutive:                ___________
TOTAL INGRESOS NETOS                  ___________

SECTION C — COSTOS Y GASTOS
Office rent (factura):                 ___________
Utilities (business %, factura):       ___________
Phone/internet (factura):              ___________
Software (factura):                    ___________
Accounting/legal (factura):            ___________
Travel (factura):                      ___________
Other documented (factura):            ___________
TOTAL COSTOS Y GASTOS                 ___________

SECTION D — RENTA LÍQUIDA
Ingresos netos - costos y gastos      ___________

SECTION E — RENTAS EXENTAS + DEDUCCIONES
25% general worker exemption:          ___________  (cap: 2,880 UVT)
AFC/FVP voluntary pension:            ___________  (cap: 3,800 UVT)
Dependientes (10%, max 384 UVT):      ___________
Mortgage interest (max 1,200 UVT):    ___________
Medicina prepagada (max 192 UVT):     ___________
GMF 50%:                               ___________
TOTAL EXEMPTIONS + DEDUCTIONS          ___________
40% cap check (40% of ingresos netos):___________
5,040 UVT cap:                         ___________
APPLIED AMOUNT (lower of caps):       ___________

SECTION F — RENTA LÍQUIDA GRAVABLE
Renta líquida - applied exemptions    ___________
In UVT (÷ UVT value):                ___________

SECTION G — TAX COMPUTATION
Tax per art. 241 table (in UVT):      ___________
Tax in COP:                            ___________

SECTION H — CREDITS
Retención en la fuente:                (___________)
Anticipos paid:                        (___________)
TAX DUE / (REFUND)                    ___________

SECTION I — ANTICIPO FOR NEXT YEAR
Year number: ___  Rate: ___%
Anticipo calculation:                  ___________

SECTION J — REVIEWER FLAGS
[ ] Residency confirmed (183+ days)?
[ ] Correct UVT year applied?
[ ] 40%/5,040 UVT cap checked?
[ ] All costs/expenses have factura electrónica?
[ ] Retención certificates collected from all payers?
[ ] IBC minimum (SMLMV) verified for social security?
[ ] GMF 50% deduction included?
[ ] Pension treated as ingreso no constitutivo (not deduction)?
[ ] Filing threshold checked?
[ ] Anticipo calculated correctly (year number)?

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Section 8 — Bank Statement Reading Guide

Bancolombia

• Export: CSV/Excel from Sucursal Virtual Personas
• Columns: Fecha;Descripción;Débito;Crédito;Saldo
• Amount format: period thousands, comma decimal (e.g., 12.000.000,00)
• Date: DD/MM/YYYY
• Credits: ACH DE [sender], TRANSFERENCIA RECIBIDA

Davivienda

• Export: CSV/PDF from Davivienda Virtual
• Columns: Fecha;Concepto;Débito;Crédito;Saldo
• Standard Colombian format

Banco de Bogotá

• Export: CSV from Banca Virtual
• Columns: Fecha;Descripción;Valor;Saldo
• Positive = credit; negative = debit

BBVA Colombia

• Export: CSV/PDF from BBVA Net
• Columns: Fecha;Detalle;Débito;Crédito;Saldo
• ACH narrations: ACH RECIBIDA [sender]

Banco de Occidente

• Export: CSV from Occidente Virtual
• Standard format

Nequi (Bancolombia Digital)

• Export: CSV/PDF from Nequi app
• Simple format: Fecha;Descripción;Valor
• Positive = credit; negative = debit
• Narrations: Nequi recibido de [name], Transferencia recibida

Daviplata (Davivienda Digital)

• Export: PDF from Daviplata app
• Simple format; narrations include Daviplata recibido de [name]

PSE (Pagos Seguros en Línea)

• Not a bank — PSE payments appear in primary bank statement as PSE [payer]
• Used for electronic payments; appear as credits when collecting

Key Colombian Banking Notes

• All amounts in COP (Colombian pesos); period as thousands separator, comma as decimal
• ACH (Cámara de Compensación) is the standard inter-bank transfer system
• Nequi and Daviplata are the dominant digital wallets; receipts appear in the linked bank account

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Section 9 — Onboarding Fallback

Residency confirmation:

"Before computing your Colombian renta, I need to confirm your tax residency. Are you a Colombian resident (present 183 or more days in the calendar year or prior year)? Residents are taxed on worldwide income using progressive rates. Non-residents pay a flat 35% on Colombia-source income with no deductions. Please confirm your residency status."

Missing retención certificates:

"To credit retención en la fuente against your annual tax, I need the certificados de retención from each client who withheld taxes. Companies are legally required to issue these. You can also check información exógena on the DIAN portal. Without certificates, the withholding credit cannot be claimed."

Social security verification:

"Independent workers in Colombia must pay pensión (16%), salud (12.5%), and ARL through PILA on a base of 40% of gross monthly income (minimum 1 SMLMV). Do you have records of PILA payments? The pension portion is deducted as ingreso no constitutivo de renta — it reduces your tax base."

40% cap explanation:

"Colombian tax law caps the total of rentas exentas and deducciones at 40% of your ingresos netos or 5,040 UVT, whichever is lower. This means your 25% worker exemption, voluntary pension, dependant deduction, mortgage interest, and other deductions combined cannot exceed this limit. I need to optimise how these are applied."

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Section 10 — Reference Material

Key Legislation

• Estatuto Tributario (ET) — arts. 5-364 (Libro I)
• Ley 2277 de 2022 — Reforma Tributaria
• Ley 2010 de 2019 — prior reform
• Decreto 1625 de 2016 — DUR Tributario
• Ley 100 de 1993 — Social security
• Decreto 1273 de 2018 — Independent worker contributions

Filing Calendar

Deadline	Event
August -- October (by NIT last 2 digits)	Declaración de Renta (Formulario 210)
Monthly	Retención en la fuente (if agente de retención)
Monthly	PILA social security contributions

Penalties

Offence	Penalty
Late filing (extemporaneidad)	5% of tax per month of delay (max 100%)
Late payment interest	Tasa de usura (~30-35% annual)
Inexactitud (inaccuracy)	100% of tax difference (50% if corrected early)
No filing after emplazamiento	20% of patrimonio líquido or 160% of tax

Useful References

• DIAN Portal: www.dian.gov.co
• Servicios en Línea: muisca.dian.gov.co
• UVT values: DIAN resolution annual
• PILA: www.aportesenlinea.com / www.miplanilla.com
• SMLMV 2025: verify with Ministerio de Trabajo

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.