The seven documents of the 2025 income tax return: the DIAN will require them, start gathering them
Starting August 12, 2025, taxpayers in Colombia will begin to comply with the obligation to file the income tax return for the 2024 tax year. This process will be carried out according to an established schedule that varies depending on the last two digits of the citizenship card or the tax identification number (NIT). The deadline to comply with this procedure will be October 24, 2025.
To avoid penalties or interest for late payment, citizens required to file must submit the documentation requested by the National Tax and Customs Directorate (DIAN) within the established dates.
It should be noted that not all citizens are required to carry out this procedure, as there are specific limits that define who must comply with this obligation. In addition, those who do have to declare may or may not have to pay additional interest. In some cases , they are entitled to refunds, it all depends on what the Dian determines.
Requested documentation Below, find out the documents required to complete the income tax return process in 2025:
- Bank and credit card statements as of December 31, 2024.
- Information on current bank loans.
- Recent documents related to real estate properties.
- Latest vehicle tax payments.
- Prepaid medical certificates, in case the taxpayer has this service.
- Document number of the dependents. There may be a maximum of four people.
- Income and withholding certificates issued by the companies in which the taxpayer worked during 2024.
All documents are required for the process. Photo: EL TIEMPO
With the aforementioned documentation, the accountant or whoever is in charge of the process will carry out the necessary calculations to ensure that the information presented to the entity is accurate and complete.
Should you file a tax return or not? The entity in charge establishes specific amounts, which change every year, so that only those who reach or exceed them have to file a tax return. These are:
- Gross income during the year not exceeding 1,400 UVT, that is, $65,891,000.
- Gross assets as of December 31, 2024 not exceeding 4,500 tax value units (UVT), equivalent to $211,792,000.
- Credit card consumption not exceeding 1,400 UVT ($65,891,000).
- Total value of purchases and consumption not exceeding 1,400 UVT ($65,891,000).
- Bank deposits, deposits or accumulated financial investments do not exceed 1,400 UVT ($65,891,000).
Please note that this information only corresponds to the 2024 information that applies to the current year. For the next tax year (2025), these limits, which serve to establish who must comply with the tax obligation, will be updated. Citizens who do not reach the limits mentioned above will not have to complete this procedure.
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