Legal Bulletin



DIAN clarifies application of the CREE Tax for 2016 and the advance payment for CREE Tax surcharge

CREE Tax shall be paid for the 2016 tax year and advance payments of CREE Tax surcharge shall not be paid in 2017


In its Revenue Ruling 57897 of March 16th, 2016, the Colombian Tax Authority – DIAN-, established that for the tax year 2016, the Income Tax for Equity (CREE) was under effect. In this sense, in 2017 taxpayers must file the CREE Tax return for tax year 2016.

However, considering that CREE was expressly repealed by Law 1819 of 2016, the advance payment of CREE surcharge shall no longer be made in 2017.