DIAN REVENUE RULING
In order to claim a dependent deduction for withholding purposes the payment has to be made within a labor relationship
The rule that establishes the dependent deduction expressly mentions that the benefit refers to an employee “within a labor relationship”
By means of its Revenue Ruling No. 1717 of 2017, the Colombian Tax Authority – DIAN, determined that the dependents deduction of 10% the gross payment is only applicable when the income is derived from a labor relationship.
According to DIAN, the deduction of up to 10% of the gross payment is not applicable for income obtained from a contract made under civil (and not labor) law.