Muss man 2026 seine Einkünfte melden?

Starting in 2026, millions of Colombian workers will face new requirements regarding their obligation to file income tax returns. The Dirección de Impuestos y Aduanas Nacionales (DIAN), Colombia’s national tax authority, has set specific thresholds that determine which individuals must declare their income, assets, and expenses for the year 2025. These changes reflect a growing trend in which more salaried employees are being included in the group required to submit these declarations, moving beyond just high-income earners or business owners. The DIAN aims for seven million taxpayers to complete their 2026 income tax filings. According to Reinaldo Medina, a finance expert from the School of Business at the Fundación Universitaria Konrad Lorenz, understanding the criteria established by the DIAN is essential to avoid penalties and take advantage of available tax benefits. For the taxable year 2025, individuals who meet at least one of several conditions will be required to file a declaration. This includes earning gross incomes exceeding 69,718,600 pesos during the year, approximately 5.8 million pesos per month, having a net asset value above 224,095,500 pesos at the end of the year, making purchases and expenditures over 69,718,600 pesos, or recording bank transfers, deposits, or financial investments exceeding this amount. Those who meet any of these thresholds should prepare necessary documentation well in advance to streamline the process. Key documents include the employer-issued certificate of income and withholdings, bank account and financial product certificates, proof of contributions to health insurance, pensions, and voluntary funds, receipts for high-value purchases such as vehicles or real estate, and last year's income tax return, if applicable. Medina notes that while salaried workers have limited options for deductions, there are legal mechanisms to reduce the tax burden. These include mortgage interest payments, voluntary pension fund contributions, prepaid medical expenses, and benefits for economic dependents, provided they meet the legal requirements. Failure to comply with the declaration requirement can lead to serious consequences. Not submitting the declaration within the deadlines set by the DIAN could result in late fees equivalent to 5% monthly on the tax owed, plus a minimum penalty estimated at around 524,000 pesos for 2026. Additional penalties may apply if there is an outstanding balance to pay, including interest charges. In cases of repeated non-compliance, individuals might face difficulties in conducting certain financial transactions. To prevent complications, Medina advises checking and keeping updated the Unique Tax Register (RUT), retaining tax-related certificates and supporting documents from the start of the year, using the DIAN simulator to verify whether a declaration is required, and seeking assistance from an accountant if the tax situation becomes complex. He also highlights the availability of reliable digital platforms that simplify the preparation of tax returns. The DIAN has confirmed adjustments to both the dates and the thresholds for declaring income taxes each year. For the 2025 taxable year, the Unit of Tax Value (UVT) was set at 49,799 pesos, serving as the basis for determining these thresholds. Individuals with a net asset value exceeding 4,500 UVT at the end of 2025—equivalent to more than 224,096,000 pesos, or those who earned, spent, or invested more than 1,400 UVT ($69,719,000) during the year are required to file a declaration. Those responsible for sales tax (IVA) as of December 31, 2025, or who made bank transfers, deposits, or financial investments exceeding 1,400 UVT are also subject to this requirement. The DIAN emphasized the importance of verifying financial information and gathering necessary documentation ahead of time to ensure a smooth process. It recommended reviewing financial data and collecting all relevant documents to complete the income tax declaration without issues. The submission schedule for the tax declaration is determined based on the last two digits of the taxpayer’s ID, according to a calendar established by the DIAN.