{"id":2658,"date":"2026-10-11T18:45:54","date_gmt":"2026-10-11T23:45:54","guid":{"rendered":"https:\/\/canonasociados.com\/en\/?p=2658"},"modified":"2026-10-13T17:08:46","modified_gmt":"2026-10-13T22:08:46","slug":"legal-tax-update-september-2026","status":"publish","type":"post","link":"https:\/\/canonasociados.com\/en\/legal-tax-update-september-2026\/","title":{"rendered":"Legal and Tax Update \u2013 September 2026"},"content":{"rendered":"\n<div class=\"elementor elementor-3467\" data-elementor-id=\"3467\" data-elementor-post-type=\"post\" data-elementor-type=\"wp-post\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17e16cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-element_type=\"section\" data-id=\"17e16cb\" data-settings='{\"jet_parallax_layout_list\":[]}'>\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9576167\" data-element_type=\"column\" data-id=\"9576167\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-43d843e elementor-widget elementor-widget-text-editor\" data-element_type=\"widget\" data-id=\"43d843e\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p dir=\"ltr\">We present a selection of the most important legal and tax news, rulings, decisions and regulatory developments of September and early October 2026.<\/p>\n<p dir=\"ltr\">In each edition we compile the main pronouncements of the authorities and the changes that may affect companies, their operations and the fulfilment of their obligations.<\/p>\n<p dir=\"ltr\"><strong>Revaluations of investments do not, in themselves, give rise to taxable income<\/strong><\/p>\n<p dir=\"ltr\">DIAN clarified that reported increases or decreases in the value of investments, including those held in collective investment funds, private equity funds, voluntary pension funds and trusts, do not in themselves constitute taxable income or tax-deductible losses. Their recognition for income tax purposes will depend on the realisation rules applicable to each investment and on the taxpayer\u2019s tax status.<\/p>\n<p dir=\"ltr\">However, the authority noted that such variations may affect the tax value of the investments where the tax valuation rules applicable to each vehicle so provide. In particular, it indicated that this value must be considered in determining the net worth held as at 1 January of each year, insofar as it is relevant to establishing the wealth tax base.<\/p>\n<p dir=\"ltr\">(DIAN Ruling 015185 of 2026)<\/p>\n<p dir=\"ltr\"><a href=\"https:\/\/canonasociados.com\/wp-content\/uploads\/2026\/10\/Concepto-DIAN-1790288116858.pdf\">Read the ruling here (in Spanish)<\/a><\/p>\n<p dir=\"ltr\"><strong>DIAN clarifies the application of the tax credit for investments in science, technology and innovation<\/strong><\/p>\n<p dir=\"ltr\">DIAN reconsidered its position on the tax treatment of investments made by micro, small and medium-sized enterprises in research, technological development and innovation projects, as well as in hiring staff holding doctoral degrees. The ruling establishes that the tax credit equal to 50% of the investment provided for in the Tax Code may coexist with the capitalisation and subsequent amortisation of the investment, provided that the investment has a direct causal relationship with the generation of income.<\/p>\n<p dir=\"ltr\">Where the investment has a direct causal relationship with income, there is no overlap of tax benefits triggering the restrictions set out in article 23 of Law 383 of 1997 and Decree 1625 of 2016. In such cases, the investment may be capitalised and amortised in accordance with the applicable rules. Conversely, if no such causal relationship exists, the investment will only give rise to the tax credit under the Tax Code.<\/p>\n<p dir=\"ltr\">(DIAN Ruling 012495 int. 962 of 2026)<\/p>\n<p dir=\"ltr\"><a href=\"https:\/\/canonasociados.com\/wp-content\/uploads\/2026\/10\/file_727417AC-FB93-4794-B45B-A861459BEC2D.pdf\">Read the ruling here (in Spanish)<\/a><\/p>\n<p dir=\"ltr\"><strong>Council of State clarifies the supporting documents required to deduct expenses reimbursed under a mandate<\/strong><\/p>\n<p dir=\"ltr\">The Council of State analysed the deductibility of marketing and advertising expenses reimbursed to third parties under a mandate agreement without representation.<\/p>\n<p dir=\"ltr\">The Court held that the certificate issued by the agent and endorsed by a public accountant or statutory auditor, stating the amount and nature of the expenditures, is the supporting document provided for by law to evidence the principal\u2019s costs and deductions, and no additional requirements may be imposed.<\/p>\n<p dir=\"ltr\">(Judgment 29693 of 2026, Council of State, Fourth Section)<\/p>\n<p dir=\"ltr\"><a href=\"https:\/\/canonasociados.com\/wp-content\/uploads\/2026\/10\/Sentencia_con_expediente_29693_1790607091.pdf\">Read the judgment here (in Spanish)<\/a><\/p>\n<p dir=\"ltr\"><strong>The Government renews its representatives on the boards of directors of the chambers of commerce<\/strong><\/p>\n<p dir=\"ltr\">The national Government terminated the appointments of the principal and alternate members representing it on the boards of directors of the country\u2019s chambers of commerce. The decree provides that the termination of the appointments does not constitute a sanction nor imply any assessment of the performance or conduct of the outgoing representatives.<\/p>\n<p dir=\"ltr\">The national Government will begin the procedure to make new appointments, in accordance with article 11 of Law 1727 of 2014. During the transition period, the boards of directors of the chambers of commerce may continue to meet and adopt decisions with the remaining members, provided that the applicable legal quorum is met. The decree entered into force on 9 September 2026 and provides that its content be communicated to the outgoing representatives, the chambers of commerce and the Superintendence of Companies.<\/p>\n<p dir=\"ltr\">(Decree 1369 of 9 September 2026)<\/p>\n<p dir=\"ltr\"><a href=\"https:\/\/canonasociados.com\/wp-content\/uploads\/2026\/10\/DECRETO-No.-1369-DEL-9-DE-SEPTIEMBRE-DE-2026-1.pdf\">Read the decree here (in Spanish)<\/a><\/p>\n<p dir=\"ltr\"><strong>Extraordinary recovery measures for companies affected by the August earthquake<\/strong><\/p>\n<p dir=\"ltr\">Legislative Decree 1418 of 2026 adopted temporary measures to support the recovery of companies affected by the earthquake of 10 August 2026 in the areas declared to be in a state of emergency, provided they can evidence a direct impact on their activity or operating capacity. It also allows chambers of commerce to allocate resources to financing, asset replacement, digitalisation and market access programmes.<\/p>\n<p dir=\"ltr\">The decree also establishes special corporate mechanisms, such as the abbreviated merger, more flexible capitalisation transactions and the issuance of shares without pre-emptive rights, in order to facilitate business continuity and the financial strengthening of affected companies, which must evidence the damage suffered and verify compliance with the legal requirements to benefit from these measures.<\/p>\n<p dir=\"ltr\">(Legislative Decree 1418 of 2026)<\/p>\n<p dir=\"ltr\"><a href=\"https:\/\/canonasociados.com\/wp-content\/uploads\/2026\/10\/DECRETO-No.-1418-DEL-17-DE-SEPTIEMBRE-DE-2026.pdf\">Read the decree here (in Spanish)<\/a><\/p>\n<p dir=\"ltr\"><strong>Bill proposes simplifying business procedures and facilitating access to credit<\/strong><\/p>\n<p dir=\"ltr\">On 1 September 2026, Bill 220 of 2026 was filed in the Senate. The legislative initiative seeks to adopt measures to simplify business procedures and facilitate companies\u2019 access to credit, including amendments aimed at reducing the administrative burden companies face in carrying out their economic activities.<\/p>\n<p dir=\"ltr\">The bill proposes expanding the Single Business Window (Ventanilla \u00danica Empresarial) by integrating it with the information systems of national and local authorities, incorporating procedures for the incorporation and winding-up of companies, and strengthening institutional interoperability. It also seeks to remove barriers that make it difficult for small businesses to evidence their payment history and access financing. The bill is awaiting the appointment of rapporteurs for its first debate in the Senate.<\/p>\n<p dir=\"ltr\">(Senate Bill 220 of 2026; Congressional Gazette 1317 of 17 September 2026)<\/p>\n<p dir=\"ltr\"><a href=\"https:\/\/canonasociados.com\/wp-content\/uploads\/2026\/10\/gaceta_1317.pdf\">Read the Gazette here (in Spanish)<\/a><\/p>\n<p dir=\"ltr\">Ca\u00f1\u00f3n Asociados will continue to monitor the main legal and tax developments in order to share with its clients legal and tax information useful for decision-making.<\/p>\n<p dir=\"ltr\">To understand the scope of each pronouncement and its potential implications in specific situations, <strong>we are available<\/strong> to answer your queries.<\/p>\n<\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>We present a selection of the most important legal and tax news, rulings, decisions and regulatory developments of September\u2026<\/p>\n","protected":false},"author":2,"featured_media":2841,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-planning-and-consulting","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legal and Tax Update \u2013 September 2026 - Ca\u00f1on Asociados<\/title>\n<meta name=\"description\" content=\"Key Colombian legal and tax developments: Decree 1418, R&amp;D tax credit for SMEs, investment revaluations and a Council of State ruling on reimbursed expenses.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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