DIAN Imposes Another Rule on Those Using Crypto Assets in Colombia: They Should Complete Another Report to Avoid Sanctions
Financial Services attorney Camilo Gantiva Hidalgo and Tax attorney Juan Pablo Díaz were interviewed by Infobae about a new resolution issued by Colombia's National Tax Directorate (DIAN) that requires crypto asset providers to submit information about transactions and users to Colombian authorities beginning with the 2026 fiscal year. The obligations established in Resolution 000240 of 2025 include making available data about users, transaction values and number of completed transactions, as well as defines crypto asset, relevant crypto asset and covered providers for purposes of compliance.
Mr. Gantiva Hidalgo explained that "the crypto assets that should be reported are those that can serve for investment or payment means, such as Bitcoin, Ethereum and Dogecoin" and that "the impact of this regulation will depend principally on the fiscal residence of the investor." For his part, Mr. Díaz commented that "not presenting this information, an incomplete submission, with errors or outside the established timelines, will give rise to sanctions outlined in Article 651 of the Tax Statute, which can reach between 0.5 percent and 1 percent of the information."