The predial is the tax that falls on real property and is generated by the existence of the property. It is an income owned by the municipalities and districts, which are responsible for its administration, collection and control. This allows the granting of tax exemptions, as well as the adoption of preferential rates for extra-fiscal purposes of taxes.
The taxable base of this tax, that is, the value on which it must be settled, depends on the cadastral appraisal.
Below we tell you the payment dates in Bogota, Medellin and Cali for this year.
The District Secretary of the Treasury announced the tax calendar for 2022, which maintains the 10 percent discount for prompt payment for property and vehicle taxes, as well as the possibility of deferring the value to be paid of these two taxes in four equal installments, without interest or penalties.
As in 2021, This year’s calendar distributes the expirations according to the last letter of the CHIP for real estate and the last digit of the license plate for vehicles.
Thus, for taxpayers who want to earn a 10% discount for prompt payment on the value of the property tax, they will expire between March 31 and April 8.
In the case of vehicle tax, the due dates will be from April 29 to May 6.
Another possibility is to benefit from the alternative payment system for voluntary quotas (SPAC). The initial declaration must be made on March 30. Payment of the first installment may 13th; the second, July 8th; third, on september 9and the fourth, on November 11.
Resolution No. 202150189012, of January 2022, established the tax calendar of the Medellin mayor’s office. For the payment of property tax, the dates were as follows:
1. The surcharge date for the first quarter of 2022 is el March 29.
2. For the second trimesterJune 28.
3. For the third trimester, on September 28.
4. For the last quarter of the year it will be December the 28th.
The payment dates without surcharges, as stipulated in the tax calendar, will depend on the commune to which the property belongs.
Through Decree 4112.010.20.1058 of December 30, 2021, the Cali mayor’s office determined the discount percentage for prompt payment for taxpayers of the unified property tax (IPU) fiscal validity 2022, which will be 15 percent until April 30.
After the May 1st and until September 30th The liquidation applies without discount and without interest on arrears. From October 1 Default interest will begin to run on the IPU for this period.