The Change in Brief
The DIAN describes Decree 1419 of 2026 as providing a temporary benefit for certain overdue tax, customs, and exchange obligations. According to the official explanation, the benefit requires payment of 100% of the underlying obligation, payment of default interest calculated at 4.5%, and payment of 15% of the applicable sanctions and sanction updates. The stated final date for using the benefit is November 19, 2026.
This is not a general cancellation of tax debt. The taxpayer must still pay the principal obligation and the specified interest. The economic benefit is concentrated in the reduction of penalties and related updates.
Why the Deadline Matters
The decree's mechanism is temporary. Obligations not paid within the permitted period do not receive the temporary reductions in penalties and default interest described by the DIAN. A taxpayer that needs financing should therefore compare the cost of borrowing against the cost of waiting until the benefit expires.
The DIAN also states that the rule is not limited to one obligation. A taxpayer may apply it to one, several, or all eligible overdue obligations, provided the applicable requirements and dates are satisfied.
Practical Example
Assume a company has:
- COP 100 million in principal tax debt;
- COP 20 million in ordinary interest; and
- COP 10 million in sanctions and sanction updates.
The taxpayer should not assume that paying COP 100 million alone settles the case. Under the DIAN's description, the company must pay the full principal, the interest calculated under the specified rule, and 15% of the applicable sanctions or updates. The precise amount should be calculated from the official account statement and the legal classification of each obligation.
Due-Diligence Checklist
Before payment, the taxpayer should:
- Obtain an updated account statement for every tax, customs, or exchange obligation.
- Confirm that each debt falls within the decree's scope.
- Recalculate principal, interest, sanctions, and updates separately.
- Verify whether judicial deposits or prior payments affect the balance.
- Request professional confirmation where an obligation is under appeal or collection proceedings.
- Preserve payment receipts and the calculation supporting the reduced amount.
The DIAN notes that changes to the RUT made after August 10, 2026 do not create entitlement to the special deadlines provided by the legislative decree. That point is important for taxpayers considering a last-minute address or registration change.
Strategic Takeaway
The relief should be treated as a settlement window, not as permission to delay. Businesses with multiple overdue obligations should rank debts by enforcement risk, available liquidity, and the amount of penalty reduction. A written payment plan, supported by official account statements and a November 19, 2026 internal deadline, can reduce the risk of losing the benefit through administrative delay.