Advanced Tax Aspects for Foreigners in Colombia in 2025

Published on: September 6, 2025

Reading time: 3 min

Advanced Tax Aspects for Foreigners in Colombia in 2025

If you are a foreigner and already know the basic DIAN obligations —such as filing income tax returns, registering with the RUT, and meeting deadlines— this article is for you. Here you will find an advanced guide on topics that are not always explained: international tax treaties, tax residency certificates, real sanctions in Colombian pesos, a 2025 tax timeline, and the immigration impact of failing to comply with taxes in Colombia.

If you are looking for a more general introduction to tax residency and basic obligations, first check our article: Tax obligations for foreigners in Colombia 2025.

Double Taxation Treaties

Colombia has international treaties that prevent foreigners from paying taxes twice on the same income.

Country	Covered areas	Year in force
Spain	Income, wealth, dividends	2009
Canada	Income, capital gains	2014
Chile	Income, interest, royalties	2008
Mexico	Income, dividends, royalties	2013
Portugal	Income, dividends, wealth	2019

Practical example:
A Spanish citizen earning a salary in Colombia pays taxes here. With the Colombian Tax Residency Certificate, he or she can credit those taxes in Spain, avoiding double taxation.

Tax Residency Certificate: Step by Step

The Tax Residency Certificate issued by DIAN is essential to apply international treaties.

Why do you need it?

To prove to your home country that you pay taxes in Colombia.
To avoid sanctions for failing to apply international treaties.
To obtain tax benefits under bilateral agreements.

How to request it:

Access the DIAN online platform.
File the request with a copy of your passport and updated RUT.
Wait for validation (approx. 10 business days).
Download the digitally signed certificate.

Common mistake: having an outdated RUT for the current year → automatic rejection.

DIAN Sanctions Simulator 2025

The UVT 2025 = COP $51,000. These are the most frequent sanctions:

Violation	Legal basis	Minimum penalty
Not filing tax return	Art. 641 ET	10 UVT ≈ COP $510,000
Late filing	Art. 642 ET	5% monthly of the tax due (minimum 10 UVT)
Inaccuracy	Art. 647 ET	200% of the additional tax due (minimum 10 UVT)
Incorrect information	Art. 651 ET	1% of the inaccurate value (minimum 10 UVT)

Tip: keep your income records, contracts, and international transfers for at least 5 years.

Tax Calendar 2025

Month	Obligation	Note
January – March	RUT update	Mandatory each year
August – October	Income tax filing	Based on NIT
September	Wealth tax filing	Large taxpayers
October	Declaration of foreign assets	Same deadline as income tax

Use digital reminders and don’t leave the process until the last day.

Immigration Impact of Non-Compliance

Paying taxes in Colombia is not only a financial obligation: it also affects your immigration status.

Migración Colombia cross-checks information with DIAN.
Tax debts may generate alerts when renewing your visa.
The Foreigner ID (Cédula de Extranjería) may be delayed if your RUT and tax obligations are not up to date.
In serious cases, it can become an obstacle to obtain a Resident Visa (R) or Colombian nationality.

Frequently Asked Questions (FAQ)

Can I avoid double taxation with the tax residency certificate?
Yes, as long as your country has a valid treaty with Colombia.

How long does it take DIAN to issue the tax residency certificate?
On average 10 business days, but it may take longer if your RUT is not updated.

What happens if I don’t file taxes as a tax resident?
The minimum sanction is 10 UVT (≈ COP $510,000), plus interest and possible immigration blocks.

Do I have to declare foreign income as well?
Yes, if you are a tax resident, you must pay taxes on your worldwide income.