DIAN clarifies new criteria on the Wealth Tax for Legal Entities
On June 5, 2026, the National Tax and Customs Directorate (DIAN) issued Opinion 875 of 2026, which added to and amended the General Opinion on the Wealth Tax for Legal Entities created by Legislative Decree 173 of 2026 and amended by Decree 240 of 2026. The ruling incorporates clarifications relating to the taxpayers subject to […]