DIAN REVENUE RULING
Tax exemption of income from hotel activities for fiscal year 2017
DIAN clarified that for the tax year 2017, income from hotel activities accrued by individuals is subject to income tax
The Tax Authority issued a ruling in connection with the income from hotel activities accrued by individuals during taxable year 2017, establishing that is subject to income tax for said fiscal year.
Additionally, it was clarified that hotel income included in article 207 (3) (4) of the Colombian tax code applied until tax year 2016.