Compliance
Working Around Disasters: Colombian Tax Extensions & Suspensions After the August Earthquake
Major flexibility was granted to Colombian taxpayers in regions hit by the August quake. Declarants in Risaralda get extended deadlines; in many seccionales, procedural terms are suspended.
By NomadicTax Research Team • 5-8 min read • August 27, 2026
## Earthquake-Driven Relief Measures from DIAN
Following the devastating earthquake of **August 10, 2026** in Colombia, several temporary tax adjustments were enacted via DIAN (Dirección de Impuestos y Aduanas Nacionales) to support affected taxpayers.([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-109-2026.aspx?utm_source=openai))([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-103-2026.aspx?utm_source=openai))
### Key relief measures:
- **Suspension of procedural terms**: Between **August 13 and 25, 2026**, administrative, aduanera and cambiaria processes in tax, customs, and foreign exchange in various seccionales—including Pereira, Armenia, Manizales, Cali, Buenaventura—were paused. Plazos legales como caducidad, prescripción y firmeza de declaraciones dejaron de correr.([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-103-2026.aspx?utm_source=openai))
- **Extension for rent declarations and payments**: About **41,600** people in **Risaralda** with NIT endings 01-26 and whose domicile is within the Pereira Direccional now have their income tax return deadline shifted to **October-November 2026**.([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-109-2026.aspx?utm_source=openai))
## Which Obligations & Taxpayers Are Affected
Affected groups include:
- **Persons naturales** (individuals) and **sucesiones ilíquidas** in earthquake zones who are required to file income tax returns (Renta). These are categorized by their NIT termination digits.([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-109-2026.aspx?utm_source=openai))
- Anyone with procedural or documentary deadlines (audits, appeals, administrative actions) in the affected seccionales. These deadlines are suspended temporarily until August 26, 2026.([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-103-2026.aspx?utm_source=openai))
## How Taxpayers Should Respond
1. **Check your seccional.** If you’re based in Pereira, Armenia, Manizales, Tuluá, Palmira, Popayán, Chocó, Buenaventura, or Cali, see if your NIT or domicile falls under the relief measures.
2. **Determine which deadlines have shifted.** For income tax, note the new October-November window based on your NIT’s last digits. For administrative or customs procedures, any required responses or documents due between Aug 13-25 can be considered suspended. Do **not respond** prematurely expecting an extension unless the date after **Aug 26**.
3. **Stay alert for official deadlines reinstatement.** For example, DIAN indicated that affected procedural deadlines resume on **August 26, 2026**.([dian.gov.co](https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-103-2026.aspx?utm_source=openai))
## Example Scenario
**Individual taxpayer B** lives in Pereira, NIT ending in 15. Normally, their income tax return and payment are due in early September. Due to the earthquake relief, their new timeframe for fulfillment is **October 27-November 13, 2026**. Any administrative challenge or audit in that period paused until August 26.
## Importance of the Relief
- Provides breathing room for taxpayers dealing with emergency aftermath—materia-fiscal setbacks, displacement, infrastructure disruptions.
- Helps avoid penalties and preserves rights amidst national disaster.
- Reinforces the need to monitor your tax authority’s announcements during times of crisis.
**Category**: Compliance
**taxHome**: LatAm
**Author**: NomadicTax Research Team
**readTime**: 5-8 min
**published**: true