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 the tax and to the determination of the taxable base, particularly regarding the exclusions applicable to the health sector, the configuration of the taxable event and the debts that may reduce gross equity.

Operators of games of chance are not automatically excluded

The DIAN clarified that direct operators, concessionaires or contractors that exploit, administer or operate territorial games of chance cannot generally be considered health sector companies for purposes of the exclusion provided in the wealth tax.

According to the authority, although the resources derived from this activity finance health services, these operators do not provide such financing with their own resources, but rather transfer resources collected from the public. In addition, the authority recalled that being subject to state inspection, oversight or control is not sufficient; for the exclusion to apply, the entity must be formally intervened by the competent authority.

Health sector companies: three concurrent criteria

One of the most important aspects of the opinion is the definition of criteria to determine when a legal entity may be considered part of the health sector for purposes of the tax exclusion.

The DIAN indicated that there is no exhaustive list of excluded entities and that the analysis must be carried out considering three conditions simultaneously:

• Carrying out activities aimed at guaranteeing the fundamental right to health.
• Directly participating in the insurance, financing or provision of health services.
• Being subject to the inspection, oversight and control of the National Superintendency of Health.

The authority emphasized that these criteria are concurrent, so meeting only one of them is not sufficient.

A taxable base below 200,000 UVT does not eliminate the obligation to file

The DIAN also clarified a frequent concern relating to the configuration of the tax.

According to Opinion 875 of 2026, if as of March 1, 2026 a legal entity held net equity equal to or greater than 200,000 UVT, the taxable event of the tax is configured.

Therefore, if after applying the exclusions and refining the taxable base it turns out to be below that threshold, this does not automatically eliminate the obligation to file or the substantive obligation to assess and pay the tax.

The DIAN expressly distinguished between the taxable event and the taxable base, indicating that they are autonomous elements within the structure of the tax.

The accounting provision for income tax does not constitute a deductible debt

The opinion also clarified that the accounting provision corresponding to income tax accrued during January and February 2026 cannot be treated as a valid debt to reduce gross equity in determining the taxable base of the wealth tax.

The DIAN recalled that provisions:

• Do not constitute certain and enforceable obligations.
• Do not represent real debts for tax purposes.
• Do not, in themselves, meet the requirements set out in article 283 of the Tax Statute.

Consequently, only real, current and duly supported obligations may be subtracted from gross equity.

Final considerations

Opinion 875 of 2026 strengthens the DIAN’s doctrinal position on the Wealth Tax for Legal Entities and develops criteria that will have a direct impact on the determination of the tax for the 2026 period.

The clarifications on health sector companies, the distinction between the taxable event and the taxable base, as well as the limitation of deductible liabilities, make it advisable to review in detail the particular situation of each taxpayer before filing the corresponding return.