Legal Bulletin


This will enable DIAN to obtain information from aggressive tax planning structures that involve a risk of base erosion and profit shifting.

Aggressive tax planning strategies on income tax and capital gains, such as those that may imply a tax advantage for the taxpayer, must be reported before DIAN.

The main reporting obligation will be allocated to the individual or entity, now called promoter, who designs the aggressive tax planning structure and makes it available to the taxpayer.

The information that must be submitted before DIAN in application of this regime must be sufficient on its own for DIAN to understand how the aggressive tax planning strategy will operate and how a tax advantage may be perceived. According to this information, DIAN must develop audit programs taking into account the risks identified in the disclosed aggressive tax planning strategies.

The aggressive tax planning strategies that must be reported before DIAN are those that comply with certain hallmarks, such as involving the generation or utilization of fiscal losses above certain amount or applying double taxation agreement.