DIAN REVENUE RULING
Rules for determining the applicable withholding tax base for labor income
Articles that regulate the deduction for the interests’ payment of housing loans were not included in Decree 1625 of 2016
Through its Revenue Ruling No. 1128 of July 28th 2017, the Tax Authority referred to the items that can be detracted from the tax base, and the application of rulings that were not included in Decree 1625 of 2016.
DIAN determined that the deduction for the interests payment in housing loans regulated in articles 2 and 3 of Decree 4713 were not included in Decree 1625 of 2016.
As a result, considering that the regulation of the deduction for the interests’ payment on housing loans was not incorporated in Decree 1625 of 2016, DIAN must make the appropriate adjustments, incorporating the regulation to the draft decree of Law 1819 of 2016.