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DIAN REVENUE RULING

DIAN specifies the legal interpretation of the terms mentioned on paragraph 24 of article 476 of the Tax Statute

For the Tax Authority, according to article 219 of the Civil Code, the sense of the technical words of any science of art should be understood in the sense given by those who profess or exercise that science or art.

 

In its revenue ruling 0877 of July 14th 2017, the Colombian Tax Authority –DIAN-, determined that the interpretation of the VAT exclusion for the “provisioning of web pages, hosting, cloud computing and long distance maintenance of programs and machines”, of paragraph 24 of section 476 of the Tax Code, introduced by article 187 of Law 1819 of 2016, should be made according to the natural and obvious meaning of words, according to article 28 of the Civil Code. Moreover, it should be understood, under the article 29 of the Civil Code, that the sense of the technical words of any science of art should be understood in the sense given by those who profess or exercise that science or art.

The former, without prejudice to the faculty of the Government for defining these terms for tax purposes.