More than six million people In Colombia they are called to make their Income statement This year before the National Tax and Customs Directorate (DIAN).
It is also worth mentioning that this is a procedure that more and more people are doing: Only in 2024, the number of people forced to present it in almost 500,000.
(Keep reading: Income declaration 2025: Quick guide to avoid errors, sanctions and stress).
Income statement
If you are interested in declare rent this year, this is what you must do to find out before the country’s main tax authority:
1. Enter to Dian Transactional Portal.
2. Select the ‘Registered User’ option. If you do not have a user, press the ‘New User’ option and complete the registration.
3. Then, log in specifying its type of document, number and password.
4. Once inside, look for the option ‘Consult exogenous information’. This is the information that third parties have reported on you and, therefore, is the basis that the DIAN has to determine whether or not you should declare income.
5. There you must accept the conditions and you can consult it per year. When the 2024 option appears, see it. Meanwhile, you can rehearse with the 2023.
6. With that information, you can know if you exceeded the thresholds established by the DIAN for natural persons who must declare income in 2025.
(Further: Cross figures: public investment in 2026 would not grow as Minhacienda says).
Income statement
Requirements to declare income
If you meet any of these requirements, you must approach the DIAN and make your respective income statement:
1. Having had a gross heritage with a cut on December 31 of last year exceeding 4,500 units of tax value (UVT), that is, $ 211’793,000.
2. That in 2024 their gross income has exceeded or have been equal to 1,400 UVT, that is, $ 6591,000.
3. That their credit card consumption in 2024 has been equal to or greater than 1,400 UVT, that is, $ 6591,000.
4. That the total value of their purchases and consumption in 2024 have been equal to or greater than $ 1,400 UVT, that is, $ 65,891,000
5. That the total accumulated value of their bank consignments, deposits or investments in 2024 have been exceeding 1,400 UVT, that is, $ 65,891,000.
(Keep reading: How your investments can help lower the taxable base of the income statement).
Keep in mind that the reference UVT for the taxable year 2024 is $ 47,065.
Portfolio
