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DIAN REVENUE RULING

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DIAN REVENUE RULING

Tax loss and excess minimum alternative tax base carryforward for CREE tax purposes

Tax losses generated on tax years 2013 and 2014, may be carried to tax year 2016

 

In its Revenue Ruling No. 8139 of April, 2016, DIAN established that in the forms enabled for tax year 2016, it is possible to include the tax losses generated on tax years 2013 and 2014. This reasoning is in accordance with Constitutional Court Ruling C-291 of 2015 and Section 22-2 of Law 1607 of 2012.

Furthermore, DIAN clarified that with respect to the compensation of the excess of the minimum alternative tax base for CREE, it is only possible starting from the tax year 2015, in accordance with Section 22-3 of Law 1607 of 2012.