Case Studies
Case Study: Colombia’s Earthquake Relief Tax Measures – What Businesses Need to Know
Following the August 10 quake, Colombia introduced special tax deferrals and aduanas term suspensions for affected zones—essential reading for companies with operations in disaster-impacted areas.
By NomadicTax Research Team • 5-8 min read • August 29, 2026
## Case Study: Colombia’s Earthquake Relief Tax Measures – What Businesses Need to Know
On **August 10, 2026**, Colombia suffered a major earthquake that led the national government to declare calamity. In response, DIAN published temporary relief measures to cushion tax and customs obligations for entities operating in affected zones. ([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-101-2026.aspx?utm_source=openai)) This case study unpacks those measures and highlights what business managers must act on immediately.
### What Are the Policy Changes?
- Extension of deadlines for **renta y complementarios** (income tax and related obligations) for natural persons and estates with domiciliaries in specific municipalities as of the quake date. The tax obligations due in **August 2026** can instead be declared/payed according to the schedule otherwise used for **September 2026**, **without penalties or late interest**. ([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-101-2026.aspx?utm_source=openai))
- Agents of **retención y autorretención en la fuente** domiciled in affected municipalities can delay presenting & paying the monthly retention declarations for **July 2026** under the same leniency: new schedule matching August’s, also no interest/sanctions. ([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-101-2026.aspx?utm_source=openai))
- Suspension of certain aduanas (customs) administrative terms in Pereira, Armenia, Manizales, Buenaventura, Quibdó, Cali regions — from **August 10 to September 10, 2026**. This affects import, export, transit, declaration processes and other time-sensitive aduanas obligations. ([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-101-2026.aspx?utm_source=openai))
### Who’s Affected – and Who’s Not
- Individuals and estate entities whose **fiscal domicile** (domicilio fiscal) was in one of the municipalities in the affected departments (Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, Cauca) as of **10 August 2026**.
- Agents of retention whose registered domicile falls in affected areas.
- Large taxpayers **do not** benefit from these measures (they are excluded).
- Customs impacts local branches in the specified regions.
### Practical Steps for Businesses
1. **Identify domicile status**: check if your registered fiscal address falls in one of the affected municipalities.
2. **Verify which obligations** you owe—income tax, retención regimes, aduanas actions—and whether their original deadlines fall in August or tied to the July period.
3. **Map new deadlines**: some obligations shift to **October/November 2026** depending on NIT ending digits. Use DIAN’s schedule (in the official decree) to compute your new deadline. ([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-101-2026.aspx?utm_source=openai))
4. **Document** any inability to comply in August (due to infrastructure, displacement, etc.), to support your invoking of the relief.
### Business Implications & Risks
- Could improve cash flow temporarily due to delayed payments.
- Needs cash reserve planning, as multiple obligations may converge later.
- Firms in supply chains may have delays in customs clearance or importation, potentially affecting inventory and operations.
- Overlooked obligations could lead to sanctions once this relief period ends or for those mistakenly thinking they qualify.
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**Key takeaway:** Colombia’s earthquake relief tax policies represent a significant temporary easing for affected persons and businesses. If you're operating in a quake-impacted area, immediate review of your fiscal domicile and obligations is necessary to take full advantage of these reliefs. Missing the window or assuming eligibility when you don’t qualify could mean missing out—or worse, facing penalties later.