Taxes in Bogotá: this is how property and vehicles must be paid in 2023

Bogota You already have your tax calendar ready for 2023. The dates apply to around 3,296,000 natural and legal persons in the taxes of property, motor vehicles, Industry and Commerce (ICA) and Reteica.

(See: Products and services that will rise in price in this 2023).

In this 2023 the discount of the 10% for prompt payment in residential property and non-residential and in vehicles, as well as the possibility of deferring compliance in four installments in property taxes.

According to the new tax calendar, the maturities will not be according to the last letter of the chip of the property in the predial; of the last digit of the license plate, in vehicles; and the last number of the identification document, for ICA and Reteica. Then, we return to the previous scheme, on a single date.

On this occasion the property and vehicle tax invoices will be physically sent to all taxpayers to the registered notification addresses and by email will also be received by those registered in the virtual office (You can locate it on the website of the Ministry of Finance) or they can be accessed in a button that will be enabled to download and pay.

The changes come after a year when many errors were registered and on the platforms and people were uninformed, which led the District to change the expiration dates twice.

(See: VAT and consumption tax: when should you pay them and how much would you get).

Based on due dates for 2023, taxpayers have up to the 12th of May to declare and pay the property tax with a discount of 10% and up to July 14 No discount or penalties.

This payment may be deferred in four installments (known as the Alternative Payment System for Installments (SPAC)). The values ​​will be equal and does not include interest or penalties for those who do.

It is very important to take into account that to benefit from the deferred payment in installments, the declaration must be submitted no later than May 26. This can only be done through the Virtual Office of the District and if you are registered.

The maturities of this system will be as follows: first installment, June 9; second, on August 4; third, on October 6, and fourth, on December 1, 2023.

(See: ¡Pilas!: These are the tax payment dates in Bogotá for 2023).

As for the vehicle tax, The 2023 tax calendar gives a maximum term to pay with the 10% discount for prompt payment until June 2.

And those who cannot do it on that date have the option until July 28, but without the benefit of the discount or penalties or interest. In this lien there is no installment payment.

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The taxpayers of the Industry and Commerce tax (ICA) belonging to the common regime and with bimonthly payment will have a single maximum term at each maturity. For example, the first two-month payment will be on April 14, 2023, and the last, on February 16, 2024.

In the case of reticent, the withholding agents will begin their bimonthly maturities as of March 17, 2023 and will end on January 19, 2024.

(See: Income statement 2023: dates and deadlines to pay the tax).

Regarding the other ICA taxpayers belonging to the common regime, whose tax in charge in 2022 does not exceed 391 UVT (Tax Value Unit), which is equivalent to 14,859,564 pesos, the Ministry of Finance indicates that they must present no later than 23 February 2024 a single annual declaration for the validity, by the virtual means provided by the entity. Do not forget that the value of the UVT last year was 38,004 pesos.

As for ICA taxpayers of the preferential regime (with net income equal to or greater than 1,933 UVT or 81,982,396 pesos) during the taxable year 2023, the term expires on January 27, 2023. Take into account that the value of the UVT for this new term is 42,412.

The 2023 tax calendar does not apply to the payment of taxes from previous periods. In these cases, taxpayers can request information in the information channels of the Ministry of Finance or in the Virtual Office.

(See: What will be the garments that will have a 40% tax in Colombia).

Predial and Reteica taxpayers with pending obligations of 2022 do not suffer modifications in the expiration dates.

In the case of residential and non-residential property that accepted the deferred payment the fourth installment is met on January 20, 2023.

For Reteica corresponding to the sixth two-month period of 2022 and the ICA preferential regime, the maximum term is January 27, 2023.

WEATHER – BOGOTA