Legal Alert 001-2020 Colombia: DIAN invites the fulfillment of obligations of the transfer pricing regime in Colombia and the detailed report of the adjustments as a result of the transfer pricing analysis.

April 29, 2020

The DIAN as a provider of the essential public service called the Fiscal Service, whose objective is to help guarantee the fiscal security of the Colombian State and the protection of the national economic public order, in order to ensure adequate voluntary compliance with the obligations in the Price regime. Transfer, emphasizes the following points:

1. Take into account the dates for the presentation and the requirements established in articles 260-5 and 260-9 of the Tax Statute and Decree 2120 of December 15, 2017, incorporated in Decree 1625 of 2016, Sole Regulatory in Tax Matters, for the presentation in due form of the Informative Declaration of Transfer Pricing and the Evidence Documentation (Local Report, Master Report and Country by Country Report, as appropriate). Likewise, in the event of incurring the aforementioned punishable acts, verify the correct determination and payment of the penalties established in the Tax Statute.

2. The adjustments by effect of the Transfer Pricing Regime in application of article 260-3 of the Tax Statute, must be reflected in the Income Tax Declaration of the corresponding taxable year.

Under this premise, if you declare an adjustment in the tax declaration for the taxable year 2019, you will have to send an email to the following address:, with the following information:

  1. Accounting gutter
  2. Description
  3. Countable balance
  4. Adjustment value
  5. Tax value
  6. Line (s) of the Income Statement where the adjustment was included.

For more information, visit the DIAN official website at the following link or contact us at

TP Consulting Colombia

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