{ "story_id": "83e1f697a9f4d088cca16ee50f9cf580", "desk": "drm3", "revision": 1, "published_at": "2026-09-03T21:59:19.000Z", "content_hash": "0dc3d987067111b8f19bbf4b5445a6da933231baa651e2e20501fe6f4a8d6634", "hash_basis": "sha256 over `headline\\ndek\\nprose`, plus `\\n` + the canonical citations JSON when any source is placed, plus `\\n#blog` for blogs", "basis": { "headline": "Colombia's tax agency DIAN offers installment payment plans up to five years for income tax", "dek": "DIAN lets Colombian taxpayers pay income tax in installments up to five years, with interest.", "prose": "Colombia's tax authority DIAN offers taxpayers a payment facility for income tax debts, allowing installment plans of up to five years, but approval is not automatic and the debt continues to accrue interest while pending. [^1]\n\nThe DIAN allows Colombian taxpayers with unpaid income tax balances to request an installment plan to avoid penalties for late filing. [^2]\n\nTaxpayers in Colombia who owe money on their 2026 income tax declaration can request a payment facility (facilidad de pago) from the DIAN if they lack sufficient funds. [^3]\n\nFor 2026, the minimum fine for filing income tax late in Colombia is $523,740 and can increase depending on the delay. [^4]\n\nIf a Colombian taxpayer requests a payment term longer than one year, DIAN requires a guarantee such as a policy, mortgage, bank guarantee, or personal guarantee, depending on the obligation and agreement. [^5]\n\nThe tax arrears interest rate for September 2026 in Colombia is 27.24% effective annual, down from 27.66% in August. [^6]\n\nOlga Viviana Tapias, a tax partner at Russell Bedford Colombia, stated that an installment plan organizes the debt into a schedule but does not erase the principal debt or interest. [^7]\n\nThe DIAN evaluates a taxpayer's economic capacity and the proposed terms before approving an installment plan agreement. [^8]\n\nThe statutory late payment interest rate for September 2026 is 27.24% effective annual, which is higher than the current bank interest rate of 19.49%. [^9]\n\nThe tax penalty for late payment is 5% of the tax due for each month or fraction of a month of delay, with a maximum cap of 100% of the tax. [^10]\n\nThe Superintendencia Financiera certified a current bank interest rate of 19.49% effective annual for consumer credit in September. [^11]\n\nThe DIAN may require an initial payment of 30% of the debt before approving a payment facility agreement. [^12]", "cited": "[{\"statement\":\"Colombia's tax authority DIAN offers taxpayers a payment facility for income tax debts, allowing installment plans of up to five years, but approval is not automatic and the debt continues to accrue interest while pending.\",\"source\":\"Portafolio\",\"instrument\":\"News\",\"claim_key\":null,\"published_at\":\"2026-09-02T20:20:08.000Z\",\"publisher_count\":1,\"sources\":[\"Portafolio\"]},{\"statement\":\"The DIAN allows Colombian taxpayers with unpaid income tax balances to request an installment plan to avoid penalties for late filing.\",\"source\":\"Publimetro Colombia\",\"instrument\":\"News\",\"claim_key\":null,\"published_at\":\"2026-09-02T16:57:41.000Z\",\"publisher_count\":1,\"sources\":[\"Publimetro Colombia\"]},{\"statement\":\"Taxpayers in Colombia who owe money on their 2026 income tax declaration can request a payment facility (facilidad de pago) from the DIAN if they lack sufficient 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null, "published_at": "2026-09-02T20:20:08.000Z", "publisher_count": 1, "sources": [ "Portafolio" ] }, { "statement": "The DIAN allows Colombian taxpayers with unpaid income tax balances to request an installment plan to avoid penalties for late filing.", "source": "Publimetro Colombia", "instrument": "News", "claim_key": null, "published_at": "2026-09-02T16:57:41.000Z", "publisher_count": 1, "sources": [ "Publimetro Colombia" ] }, { "statement": "Taxpayers in Colombia who owe money on their 2026 income tax declaration can request a payment facility (facilidad de pago) from the DIAN if they lack sufficient funds.", "source": "Vanguardia", "instrument": "News", "claim_key": null, "published_at": "2026-09-03T21:59:19.000Z", "publisher_count": 1, "sources": [ "Vanguardia" ] }, { "statement": "For 2026, the minimum fine for filing income tax late in Colombia is $523,740 and can increase depending on the delay.", "source": "Portafolio", "instrument": "News", "claim_key": null, "published_at": "2026-09-02T20:20:08.000Z", "publisher_count": 1, "sources": [ "Portafolio" ] }, { "statement": "If a Colombian taxpayer requests a payment term longer than one year, DIAN requires a guarantee such as a policy, mortgage, bank guarantee, or personal guarantee, depending on the obligation and agreement.", "source": "Portafolio", "instrument": "News", "claim_key": null, "published_at": "2026-09-02T20:20:08.000Z", "publisher_count": 1, "sources": [ "Portafolio" ] }, { "statement": "The tax arrears interest rate for September 2026 in Colombia is 27.24% effective annual, down from 27.66% in August.", "source": "Portafolio", "instrument": "News", "claim_key": null, "published_at": "2026-09-02T20:20:08.000Z", "publisher_count": 1, "sources": [ "Portafolio" ] }, { "statement": "Olga Viviana Tapias, a tax partner at Russell Bedford Colombia, stated that an installment plan organizes the debt into a schedule but does not erase the principal debt or interest.", "source": "Publimetro Colombia", "instrument": "News", "claim_key": null, "published_at": "2026-09-02T16:57:41.000Z", "publisher_count": 1, "sources": [ "Publimetro Colombia" ] }, { "statement": "The DIAN evaluates a taxpayer's economic capacity and the proposed terms before approving an installment plan agreement.", "source": "Publimetro Colombia", "instrument": "News", "claim_key": null, "published_at": "2026-09-02T16:57:41.000Z", "publisher_count": 1, "sources": [ "Publimetro Colombia" ] }, { "statement": "The statutory late payment interest rate for September 2026 is 27.24% effective annual, which is higher than the current bank interest rate of 19.49%.", "source": "Vanguardia", "instrument": "News", "claim_key": null, "published_at": "2026-09-03T21:59:19.000Z", "publisher_count": 1, "sources": [ "Vanguardia" ] }, { "statement": "The tax penalty for late payment is 5% of the tax due for each month or fraction of a month of delay, with a maximum cap of 100% of the tax.", "source": "Vanguardia", "instrument": "News", "claim_key": null, "published_at": "2026-09-03T21:59:19.000Z", "publisher_count": 1, "sources": [ "Vanguardia" ] }, { "statement": "The Superintendencia Financiera certified a current bank interest rate of 19.49% effective annual for consumer credit in September.", "source": "Publimetro Colombia", "instrument": "News", "claim_key": null, "published_at": "2026-09-02T16:57:41.000Z", "publisher_count": 1, "sources": [ "Publimetro Colombia" ] }, { "statement": "The DIAN may require an initial payment of 30% of the debt before approving a payment facility agreement.", "source": "Vanguardia", "instrument": "News", "claim_key": null, "published_at": "2026-09-03T21:59:19.000Z", "publisher_count": 1, "sources": [ "Vanguardia" ] } ], "note": "A signature proves who filed this and that it has not changed since. 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