Tax Penalties: Can You Add the Discounts from Decree 1419 of 2026?

Tax attorney María Mónica Machado wrote an article for Lexir highlighting ambiguities in the penalty relief to Colombian taxpayers granted under Decree 1419 of 2026. The decree, issued after the August 10, 2026, earthquake, allows for paying only 15 percent of certain tax, customs and financial penalties by following stipulated requirements and making the payment before November 19, 2026. Although the rules make clear that taxpayers can add the relief to reductions that already exist in the country's Tax Statute, the question does not have a clear answer in customs and financial matters. In her article, María Mónica details the arguments for and against combining relief measures, underlining the risks of noncompliance before Colombia's National Tax and Customs Directorate (DIAN).

READ: Tax Penalties: Can You Add the Discounts from Decree 1419 of 2026?