In 2025, Colombia's special tax regime remains a key tool for encouraging investment and development in specific sectors. This regime provides significant tax benefits to entities that meet the requirements established by law.
Entities under the special tax regime enjoy exemptions and benefits such as exemption from income tax, provided they allocate their income to specific purposes and comply with the conditions established by law. According to Article 77 of Law 2277 of 2022, stamp tax will be levied when documents have been elevated to a public deed, provided that it is not the sale of real estate whose value is less than twenty thousand (20,000) UVT and has not been subject to this tax.
Despite the benefits, entities must comply with various obligations, including allocating income to specific purposes, presenting audited financial reports, and complying with current legal provisions. The resources must be used for the purposes for which the benefits were granted, such as education, health, or culture. It is mandatory to present audited financial statements that demonstrate the proper use of resources.
The special tax regime in Colombia continues to be a valuable tool for promoting the development of key sectors in 2025. However, it is essential that beneficiary entities comply with the established obligations to maintain transparency and trust in the country's tax system.