Tax Planning
Strategic Tax Planning Under Colombia’s Earthquake Relief Measures
Colombia has introduced temporary relief for taxpayers affected by the August 10th earthquake — delaying key tax and customs obligations and suspending administrative terms in impacted zones.
By NomadicTax Research Team • 5-8 min read • September 15, 2026
## What Are the Relief Measures?
In response to the August 10, 2026 earthquake, Colombia’s DIAN (Dirección de Impuestos y Aduanas Nacionales) has issued several **temporary relief policies** to help taxpayers—and customs operators—in affected departments including Valle del Cauca, Risaralda, Quindío, Caldas, Chocó, and Cauca. ([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-101-2026.aspx?utm_source=openai))
Key actions include:
- Postponement of tax return and payment deadlines for **Income and Complementary Taxes** for individuals and for **unliquidated successions** that had obligations due in **August 2026**, under certain NIT digits. ([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-101-2026.aspx?utm_source=openai))
- Suspension of **customs and administrative terms** in designated seccionales (including Pereira, Armenia, Manizales, Buenaventura, Quibdó, Popayán, Tuluá, Palmira, Cali) **from August 10 to September 10, 2026**. ([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-101-2026.aspx?utm_source=openai))
- Suspension of fiscal, customs, and exchange‐rate administrative proceedings in the same affected seccionales. ([normograma.dian.gov.co](https://normograma.dian.gov.co/dian/compilacion/docs/resolucion_dian_12017_2026.htm?utm_source=openai))
## Tax Planning Opportunities for Affected Taxpayers
| Area | What You Can Do | Why It Matters |
|------|------------------|----------------|
| **Cash Flow Relief** | Use the deadline extension to preserve liquidity for business continuity rather than rushing tax payments. | Avoid penalties and interest, reduce stress on working capital. |
| **Compliance Strategy** | Document thoroughly your eligibility under the affected seccionales, show domicile as of **August 10, 2026**, and track your NIT digits. | Ensures you qualify for exemptions or extensions. |
| **Customs Planning** | For imports in transit or goods queued for nationalization, monitor whether your shipments are in affected customs offices. | Suspensions may free you from expiring deadlines or delayed operations. |
## Practical Example
Imagine you’re a small manufacturing business in Palmira (Valle del Cauca), subject to a monthly income tax deposit due mid-August, with NIT ending in “05”. Because Palmira is in an affected seccional, you can file and pay that August income tax *later*, under the deadline structure for NIT “05”, without interest or sanctions. And, if you’re clearing goods through customs in Buenaventura, the usual nationalization process may be suspended until the end of the relief period.
## What You Should Do Now
1. **Identify whether your fiscal domicile is in affected areas** as of August 10, 2026.
2. **Check your NIT / RUT digits** against the published date calendar to know your revised deadlines.
3. **Gather documentation** showing your address as of that date.
4. **Keep up with notices** from DIAN & decrétos publicados—they often clarify eligibility and boundaries.
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These relief measures are **temporary**, limited to certain zones. Once administrative services resume normal operations, you’ll need to **return to standard deadline schedules**. If you’re operating across multiple departments, verify whether your various sites are under the same seccional or affected differently.
For those **outside impacted areas**, these measures *don’t apply*, but the tax calendar remains tight. Ensure full compliance or consult with advisors if you have exposure risks.
**Conclusion**: If your business or personal address lies in any of the impacted seccionales, taking advantage of Colombia’s temporary extensions can protect cash flow, shield you from penalties, and give you breathing room to adjust. But document carefully and act within the modified deadline windows.