DIAN (National Tax and Customs Directorate) He defined that, for the income statement corresponding to the taxable year 2024, they are obliged to present certain people according to specific stops. However, there are still doubts about it, since These limits change every year and generate confusion. In this context, a frequent question arises: what happens to people who could not pension? Are they obliged to declare or pay tax?
Not having reached the pension does not exempt a person from complying with tax obligations in Colombia. The National Tax and Customs Directorate (DIAN) establishes that the income statement does not depend on the taxpayer’s pension situationbut of the fulfillment of certain economic stops during the corresponding taxable year.
That is, a person may be unemployed, without pension or labor transition, but if he exceeded the limits defined by the DIAN, he must submit the statement. For the taxable year 2024 (which is declared in 2025), they are obliged to declare those people who have had:
▪️ Grossing raw equal to or greater than $ 65,891,000
▪️ Gross Patrimony greater than $ 211,793,000
▪️ That have made purchases, credit card or bank consignments for values higher than that same threshold.
These criteria apply regardless of whether the person is pensioned, in retirement age or if he did not complete the weeks required to pension.
It is important to clarify that declaring income does not always mean having to pay tax. Therefore, those who did not get to pension, but exceed the established stops, must carefully review their financial situation and present their statement if applicable. It is important to note that not doing so implies sanctions or interests due to breach.
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Dian
Source: Canva
How to declare rent?
In the first instance you must verify the indicated stops. Then you must follow the following indications:
1. Update your rout:
Enter www.dian.gov.co
Log in with your user. Go to the option “RUT UPDATE”
Verify that your personal, economic and contact data are up to date
Download and save a copy of the updated RUT
2. Gather the necessary documentation
Collect the support documents:
Labor and income certificates. Banking extracts, certificates of contributions to pension, health, education or housing, expenses vouchers, investment certificates, properties or loans.
3. Enter the DIAN platform
Visit www.dian.gov.co. Enter the “transactional” portal with your NIT or card and password.
Be sure to have the electronic signature enabled.
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4. Diligencie Form 210
Select the option to declare rent as a natural person.
Complete form 210 with the financial information of the taxable year 2024.
5. Firm and present the declaration
Click “Sign and Send” with your electronic signature.
The system will confirm the reception of the form.
6. Make the payment if applicable
You can pay online from the Dian portal.
Save the proof of payment and declaration.
