Decree 1419 of 2026: tax, customs and foreign exchange measures for taxpayers affected by the earthquake
The national Government issued Legislative Decree 1419 of 17 September 2026, adopting tax, customs and foreign exchange measures within the framework of the State of Economic, Social and Ecological Emergency declared by Decree 1261 of 2026 and amended by Decree 1348 of 2026.
The measures apply exclusively in the municipalities within the territorial scope of the emergency and to individuals and legal entities whose direct impact from the earthquake of 10 August 2026 has been evidenced through the established mechanisms.
The decree introduces special mechanisms to facilitate the payment of obligations, reschedule existing payment plans, temporarily reduce penalties and interest, and settle contentious-administrative proceedings, in addition to specific provisions for certain donations and credit balances.
Who can access the measures?
For the purposes of Chapter II, the Decree defines affected parties as individuals, legal entities, de facto partnerships, undistributed estates, trusts, VAT-responsible parties, withholding and self-withholding agents, filers, customs users and parties subject to foreign exchange obligations administered by DIAN whose tax domicile as at 10 August 2026 was within the territorial scope defined for the emergency.
The tax domicile will be that reported in the RUT as at 10 August 2026.
Subsequent changes to the RUT do not grant access to the special terms provided for in the decree, unless it is shown, through legally admissible evidence, that the domicile was within the affected territory before the earthquake.
The decree also allows the impact to be evidenced by other verifiable means where it does not initially appear in official records.
Payment plans
Affected parties may apply, until 19 November 2026, for payment plans in respect of tax, customs and foreign exchange obligations administered by DIAN that are in arrears when the decree enters into force.
The conditions are as follows:
- Up to 24 months without security, where the conditions of the second paragraph of article 814 of the Tax Code are met.
- For terms exceeding 24 and up to 36 months, personal guarantees may be accepted where the debt does not exceed 6,000 UVT.
- In all other cases, sufficient security will be required, graduated according to the amount, term, impact and risk profile.
- The applicant must pay at least 10% of the total amount due upon entering into the payment plan.
- Interest on obligations included in these payment plans will accrue at a rate of 4.5% per annum.
The measure may also apply to payment plans entered into in insolvency proceedings in respect of obligations classified as administrative expenses.
Rescheduling of existing payment plans
Affected parties who, as at 10 August 2026, were complying with a payment plan may apply, once only and until 19 November 2026, to reschedule for up to 12 months the instalments falling due between 10 August and 31 December 2026.
Existing guarantees must be maintained.
The application must be accompanied by a sworn statement evidencing the cash-flow need. For legal entities, this statement must be signed by the legal representative.
The decree provides that rescheduling does not constitute a default under the payment plan.
Rescheduling of payment plans in insolvency proceedings
Affected parties who, as at 10 August 2026, were subject to insolvency, reorganisation, debt negotiation, liquidation or other insolvency proceedings may apply, once only, to reschedule the terms established for the payment of tax obligations administered by DIAN that have been included in a payment agreement.
The rescheduling may include extending the term and modifying the frequency of instalments.
This measure does not entail the forgiveness, remission, reduction or novation of tax obligations.
Reduction of penalties and late-payment interest
The Decree establishes a temporary regime for taxpayers, VAT-responsible parties, withholding agents, guarantors and joint and several debtors of tax, customs and foreign exchange obligations administered by DIAN that were in arrears as at 10 August 2026.
Until 19 November 2026, they may reduce penalties, penalty adjustments and late-payment interest, provided that:
- 100% of the tax, customs or foreign exchange obligation is paid.
- Late-payment interest is paid at a rate of 4.5% per annum.
- 15% of the penalties and their adjustment is paid.
The resulting penalty may not be lower than the minimum penalty in force for the tax year in which it was assessed.
The measure may also apply to outstanding balances of those with a payment plan or agreement in force.
Omitted returns, amendments and formal obligations
The Decree establishes specific rules for different situations.
Omitted tax returns: returns not filed by 10 August 2026 may be filed until 19 November 2026, with a reduction of the late-filing penalty to 15%, together with full payment of the taxes or withholdings and interest at a rate of 4.5% per annum.
Tax amendments: where returns filed by 10 August 2026 are amended and the amount payable increases, the credit balance decreases or net losses decrease, a correction penalty reduced to 15% may apply, without assessing or paying late-payment interest, under the conditions of the decree.
Customs declarations: customs users may amend declarations filed by 10 August 2026 and reduce to 15% the penalties associated with very serious infringements, without assessing or paying late-payment interest, under the established conditions.
This provision does not apply to goods subject to legal or administrative restrictions, seized or confiscated goods, or the penalty provided for in article 29 of Law 2586 of 2026.
Formal obligations: certain breaches of formal tax and foreign exchange obligations may be regularised by paying the penalty reduced to 15% and fulfilling the relevant obligation by 19 November 2026.
The regime expressly covers formal transfer pricing obligations, including the informative return.
Obligations under dispute before DIAN
The measures also apply to tax, customs and foreign exchange obligations under dispute before the Tax Administration where the decision resolving the request for reconsideration has not yet been notified.
To access the benefit, the taxpayer must inform DIAN that the requirements have been met, accept the facts and amounts proposed, pay the corresponding amounts and, where applicable, repay any amounts improperly offset or refunded.
Once the requirements are met, DIAN will issue the administrative act terminating the proceedings.
If the conditions are not met, the administrative procedure will continue and returns subsequently filed will have no legal effect under the terms set out in the decree.
Settlement of contentious-administrative proceedings
The Decree empowers DIAN to settle contentious-administrative proceedings in tax, customs and foreign exchange matters.
The percentages depend on the procedural stage:
Proceedings in sole or first instance: 85% of penalties, adjustments and interest may be settled, provided that 100% of the disputed tax and the remaining 15% are paid.
Proceedings in second instance: 80% may be settled, provided that 100% of the tax and the remaining 20% of penalties, adjustments and interest are paid.
Acts imposing penalties only: 80% of the adjusted penalties may be settled, by paying the remaining 20%.
Penalties for improper refunds or offsets: 70% of the adjusted penalties may be settled, provided that the remaining 30% is paid, the amounts refunded, offset or credited in excess are repaid, and the other conditions are met.
General requirements include that the claim was filed before 10 August 2026, that it was admitted before the settlement request, and that there is no final judgment or judicial decision terminating the proceedings.
The request must be filed with DIAN by 19 November 2026.
Donations and payments in kind
The Decree adds a transitional paragraph to article 29-1 of the Tax Code establishing special treatment for certain donations or payments in kind received directly by affected individuals.
Amounts received between 10 August and 31 December 2026, up to a cumulative limit of 2,600 UVT per beneficiary, will be treated as income not constituting taxable income or occasional gain when used directly for:
- Subsistence.
- Medical care.
- Repair or reconstruction of housing.
- Replacement of productive goods or assets.
- Reactivation of economic activities.
The donor must issue a certificate stating, at a minimum, the recipient, the goods or items, and the value of the donation.
These donations will not be subject to withholding tax or to the provisions of articles 125-5 and 302 of the Tax Code.
Donation of credit balances
Until 31 December 2026, taxpayers and VAT-responsible parties may donate to the Nation, in whole or in part, credit balances eligible for refund or offset.
The application must identify the tax, tax period, return and amount to be donated, and include an express and irrevocable statement waiving its refund, offset or carry-forward.
Before accepting the donation, DIAN will verify the existence, validity and availability of the balance and will offset any overdue obligations of the applicant.
Once the donation has been accepted by a final administrative act, the holder’s right to the donated amount will be extinguished.
For tax purposes, the donation will give rise to the tax discount provided for in article 257 of the Tax Code, subject to its limits and conditions. The same amount may not simultaneously be used as a cost, deduction or other tax benefit.
Key dates
|
Measure |
Date |
|
Tax domicile for determining affected-party status |
10 August 2026 |
|
Obligations in arrears for access to certain measures |
10 August 2026 |
|
Rescheduling of instalments under existing payment plans |
Instalments due between 10 August and 31 December 2026 |
|
Applications for payment plans, rescheduling and penalty reductions |
Until 19 November 2026 |
|
Requests for settlement of contentious-administrative proceedings |
Until 19 November 2026 |
|
Donations and payments in kind with special treatment |
10 August to 31 December 2026 |
|
Donation of credit balances |
Until 31 December 2026 |
Compliance with the conditions
Access to the treatments provided for in the Decree is conditional on meeting the requirements established for each measure.
Falsehood, simulation, concealment, improper use, unwarranted benefit or failure to meet the conditions will result in the loss of the corresponding treatment, in addition to the collection of unpaid amounts, interest and applicable penalties.
DIAN and the other competent authorities retain their powers of audit, assessment, dispute, sanction, seizure, confiscation and collection.
Source: Legislative Decree 1419 of 17 September 2026.
