Back to research

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

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)(dian.gov.co)

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)

  • 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)

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)

  • 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)

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)

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

Sources

Structured source metadata was not recorded; see citations in the article body.