Legislative Decree 1419 of September 17, 2026 establishes temporary tax, customs and foreign exchange measures related to the emergency declared following the earthquake that occurred on August 10, 2026.
Although some of the measures are aimed specifically at taxpayers and other parties affected by the emergency, the decree also includes mechanisms whose scope is not geographically restricted to the affected areas.
In practical terms, the provisions should be analyzed by separating the measures of general application from those conditioned on the status of an affected party.
Nationwide measures
The mechanisms established by the decree include:
- Reduction of certain penalties and restatement of penalties to 15%.
- Late-payment interest at a special rate of 4.5% per year, in the cases provided for.
- Filing of certain omitted returns with a reduced penalty.
- Correction of certain returns with a reduced penalty.
- Correction of certain customs declarations.
- Regularization of pending formal obligations.
- Treatment of certain tax, customs and foreign exchange obligations under dispute.
- Conciliation of certain contentious-administrative proceedings.
- Donation of credit balances to the Nation.
The DIAN subsequently announced that the measures reducing penalties and interest apply to taxpayers nationwide and that the corresponding requests may be filed until November 19, 2026.
Measures aimed at affected parties
Chapter II of the Decree establishes specific measures for the affected parties as defined by the regulation itself.
These include:
- Special payment facilities.
- Rescheduling of existing payment facilities.
- Rescheduling of certain facilities related to insolvency or reorganization proceedings.
These provisions have specific requirements related to tax domicile and the impact resulting from the earthquake.
Article 8 also establishes that the measures in Chapter II do not apply to Large Taxpayers.
Reduction of penalties and special interest rate
Article 9 establishes a special treatment for certain tax, customs and foreign exchange obligations administered by the DIAN that were past due as of August 10, 2026.
To access the benefit, the conditions set out in the regulation must be met.
These include:
100% of the principal of the obligation
The full amount of the corresponding tax, customs or foreign exchange obligation must be paid.
4.5% annual late-payment interest
Interest is calculated using the special rate established by the decree.
15% of the penalties
The obligated party must pay 15% of the amount of the penalties and their restatement, as applicable.
The assessed penalty may not be lower than the applicable minimum penalty.
The mechanism also applies to certain outstanding balances of current payment facilities or agreements.
Omitted returns
Article 10 establishes a mechanism for taxpayers who failed to file tax returns up to and including August 10, 2026.
To access this treatment, the return must be filed no later than November 19, 2026.
The return must include:
- The late-filing penalty reduced to 15%.
- Full payment of the corresponding taxes or withholdings.
- Payment of the reduced penalty.
- Late-payment interest calculated at 4.5% per year.
This makes it possible to regularize certain returns that remained unfiled as of the date defined by the decree.
Correction of tax returns
The mechanism also applies to certain returns filed up to August 10, 2026 that must be corrected when the change:
- Increases the amount payable.
- Decreases the credit balance.
- Decreases net losses.
In these cases, the correction return must be filed no later than November 19, 2026.
The correction penalty may be reduced to 15% and, under the established conditions, no late-payment interest will be assessed or payable.
Full payment of the corresponding tax must also be made.
Customs declarations and foreign exchange obligations
Article 10 also provides mechanisms for certain customs declarations filed up to August 10, 2026.
When the established conditions are met, certain penalties associated with very serious infractions may be reduced to 15%, along with the possibility of not assessing or paying late-payment interest.
The provision also covers unfulfilled formal obligations and expressly states that the mechanism applies to unfulfilled foreign exchange obligations.
For customs matters there are specific exclusions, including certain cases involving goods subject to legal or administrative restrictions, seized or confiscated goods, and the penalty provided for in Article 29 of Law 2586 of 2026.
Formal obligations
When the taxpayer has failed to comply with formal obligations other than omitted or corrected returns, they may access the treatment provided if they fulfill the obligation and pay the penalty reduced to 15% no later than November 19, 2026.
The same provision covers unfulfilled foreign exchange obligations.
The Decree expressly states that this measure also applies to formal transfer pricing obligations, including the informative return.
Obligations under dispute before the DIAN
Article 10 allows the mechanism to be applied to certain tax, customs and foreign exchange obligations under dispute before the tax authority when the resolution deciding the reconsideration appeal has not been notified.
A taxpayer who avails themself of the benefit accepts the proposed facts and amounts.
To do so, they must inform the DIAN, before November 19, 2026, of compliance with the requirements, full acceptance of the disallowances, full payment of the tax where applicable, the penalty reduced to 15%, and the reimbursement of any amounts improperly offset or refunded, where applicable.
If the established conditions are not met, the administrative procedure will continue.
Conciliation of tax, customs and foreign exchange proceedings
Article 11 establishes conciliation mechanisms for contentious-administrative proceedings.
Proceedings in first or sole instance
When a proceeding against an official assessment is in first or sole instance, 85% of penalties, restatement and interest may be conciliated, provided the plaintiff:
- Pays 100% of the tax in dispute.
- Pays the remaining 15% of penalties, restatement and interest.
- Calculates interest at 4.5% per year.
Proceedings in second instance
When the proceeding is in second instance, 80% of penalties, restatement and interest may be conciliated.
In this case, the following must be paid:
- 100% of the tax in dispute.
- The remaining 20% of penalties, restatement and interest.
- Interest at 4.5% per year.
Exclusively penalty proceedings
When the challenged act imposes a monetary penalty and there are no taxes or levies in dispute, 80% of the restated penalty may be conciliated by paying the remaining 20%.
Improper refunds or offsets
In proceedings related to penalties for improper refunds or offsets, 70% of the restated penalties may be conciliated, provided the remaining 30% is paid and the amounts refunded, offset or credited in excess are reimbursed, together with the corresponding interest under the established terms.
Requirements for conciliation
Article 11 establishes, among others, the following requirements:
- The lawsuit must have been filed before August 10, 2026.
- The lawsuit must have been admitted before the conciliation request is filed.
- There must be no final judgment or judicial decision ending the proceeding.
- Payment of the obligations subject to conciliation must be proven.
- Payment of the self-assessment for taxable year 2025 must be proven, when the obligation has already arisen.
- The request must be filed with the DIAN by November 19, 2026.
Conciliation may also be requested by joint debtors or guarantors of the obligated party.
Payment facilities for affected parties
Article 5 establishes a special payment facility for the affected parties defined by the Decree.
The request may be filed until November 19, 2026 for tax, customs and foreign exchange obligations administered by the DIAN that are past due when the decree takes effect.
The terms established are:
| Term | Condition |
|---|---|
| Up to 24 months | No guarantee, when the conditions set out in Article 814 of the Tax Code are met |
| More than 24 and up to 36 months | Personal guarantee when the debt does not exceed 6,000 UVT |
| Other situations | Sufficient guarantee under the established conditions |
The obligated party must make a minimum payment of 10% of the total amount due when signing the facility.
The applicable rate will be 4.5%.
Rescheduling of existing facilities
Affected parties who had a payment facility in force on August 10, 2026 may request, once only, the rescheduling of installments due between August 10 and December 31, 2026.
The rescheduling may be granted for up to 12 months and must be requested before November 19, 2026.
The request is not considered a default under the facility, and existing guarantees must be maintained.
Donations received by affected individuals
Article 12 establishes a special treatment for donations or in-kind payments received directly by individuals who are affected parties.
Up to 2,600 UVT per beneficiary, donations or in-kind payments received between August 10 and December 31, 2026 may be considered non-taxable income and not subject to occasional gains tax when the established conditions are met.
The assets or resources must be used directly for needs caused by the disaster, including:
- Subsistence.
- Medical care.
- Repair or reconstruction of housing.
- Replacement of goods or productive assets.
- Reactivation of economic activities.
The donor must issue the corresponding certification. These donations will not be subject to withholding tax under the conditions provided in the article.
Donation of credit balances
Article 13 establishes an additional measure that allows taxpayers and responsible parties to donate to the Nation, in whole or in part, credit balances that are eligible for refund or offset.
The measure will be available until December 31, 2026.
The request must identify:
- Tax.
- Taxable period.
- Return.
- Amount to be donated.
The holder must expressly state their irrevocable waiver of the refund, offset or crediting of the donated balance.
Before accepting the donation, the DIAN will verify the balance and offset any overdue obligations of the applicant. The donation will proceed only with respect to the remaining balance.
The donated amount will give rise to the tax credit provided in Article 257 of the Tax Code, subject to its limits and conditions. The same amount may not simultaneously be treated as a cost or deduction or generate any other tax benefit.
What should accounting and tax teams review?
Decree 1419 requires separating obligations according to their status and the scope of each mechanism.
Past-due obligations
Review:
- Obligations past due as of August 10, 2026.
- Pending penalties.
- Restatement of penalties.
- Late-payment interest.
- Existing payment facilities.
- Outstanding balances.
Returns
Review:
- Returns that had not been filed as of August 10.
- Filed returns that may require correction.
- Returns with potential increases in the tax payable.
- Returns with decreases in credit balances.
- Returns that may modify net losses.
Formal obligations
Review:
- Pending formal obligations.
- Unfulfilled foreign exchange obligations.
- Transfer pricing obligations.
- Pending informative returns.
Proceedings under dispute
Review:
- Administrative proceedings before the DIAN.
- Pending reconsideration appeals.
- Disallowances that may be accepted under the decree’s conditions.
- Judicial proceedings.
- Status of lawsuits.
- Penalty-related proceedings.
- Improper refund or offset proceedings.
Credit balances
Review:
- Balances pending refund.
- Balances eligible for offset.
- Overdue obligations that may be offset by the DIAN.
- Whether the donation mechanism established in Article 13 can be used.
An obligation-by-obligation review
Decree 1419 does not establish a single benefit applicable uniformly to all obligations.
The determination must be made considering:
Type of obligation + due date + status of the obligation + penalty + administrative or judicial proceeding + taxpayer status + territorial scope of the benefit + deadline for filing the request.
The date of November 19, 2026 is particularly important for several of the measures provided in the decree.