According to the Directorate of National Taxes and Customs, Dian is expected that at least 4.8 million Colombians file income statements in the second semester.
In the second half of 2023, the last deadlines will be met to present the tax obligation of natural persons, The term begins on August 9 and will run until October 19.
The income statement must be submitted if the gross assets at the end of the taxable year 2022 were equal to or greater than 171’018,000 pesos, but in that assets, according to the Dian there are some assets that are not included.
The entity recently appeared a concept related to Law 1448 of 2011in which the restitution of lands to dispossessed persons and victims of the armed conflict in the country is addressed, and there it is detailed that the dispossessed real estate, which is the subject of restitution actions, should not be included in the income statement.
More than four thousand people were evicted from various private and municipal properties in eastern Cali.
Juan Pablo Rueda Bustamante / Time
According to the Dian, these properties should not be included because the taxpayer does not possess these assets in the terms established in article 263 of the Tax Statute.
This has to do with the fact that “when, by contributing to you, the dispossessed property or one with similar characteristics and conditions is legally and materially restored, there will be no place to establish an income by the patrimonial comparison system nor a net taxable income for omitted assets”, adds concept 3570 (Int. 668) of 2023.
The foundation of the reason for the non-inclusion is also that article 261 of the Tax Statute, since there define the concept of gross assets as the total assets and rights appreciable in money that the taxpayer owns on the last day of the year or taxable period.
With the beneficiary families, the URT works productive projects on the land.
Press Land Restitution Unit
La Dian also explained that possible tax benefits are being analyzed for people who have been deprived of real estate and who are considered victims, according to Law 1448.
This would be a charge of the Special Tax Administrative Unit for the Management of Restitution of Dispossessed Lands, which is in charge of canceling territorial and nationals directly related to the restituted properties.
It will also seek to ease the burden of the credits associated with the restituted or formalized properties. The legal foundation is based on numeral 9 of article 105 of Law 1448 of 2011, which establishes one of the functions of the Special Administrative Unit for the Management of Restitution of Dispossessed Lands.
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