{"id":1031,"date":"2026-07-06T15:19:40","date_gmt":"2026-07-06T20:19:40","guid":{"rendered":"https:\/\/nichomarketing.com\/hubbbb\/?p=1031"},"modified":"2026-08-28T10:58:42","modified_gmt":"2026-08-28T15:58:42","slug":"alerta-cambiaria-dian-confirma-impacto-del-nuevo-festivo-nacional-sobre-los-vencimientos-de-la-informacion-exogena-cambiaria","status":"publish","type":"post","link":"https:\/\/hublegal.com.co\/en\/alerta-cambiaria-dian-confirma-impacto-del-nuevo-festivo-nacional-sobre-los-vencimientos-de-la-informacion-exogena-cambiaria\/","title":{"rendered":"Foreign Exchange Alert: DIAN confirms the impact of the new national holiday on the deadlines for foreign exchange exogenous information"},"content":{"rendered":"<p>The National Tax and Customs Directorate (DIAN), through Official Letter No. 100211171-1853 of June 23, 2026, responded to a query regarding the impact of Law 2578 of 2026 on the deadlines for filing the foreign exchange exogenous information corresponding to the second quarter of 2026.<\/p>\n<p>The concern arose from the creation of the new national holiday, which for 2026 will be observed on Monday, July 13, a circumstance that has direct effects on the calculation of the business days set for compliance with this formal obligation.<\/p>\n<h2>The new holiday does modify the calculation of the deadlines<\/h2>\n<p>The DIAN clarified that the deadlines established in article 2.2.1 of Resolution 204 of 2025 were defined based on business days and not on specific calendar dates.<\/p>\n<p>For this reason, the incorporation of the new national holiday does affect the counting of the deadlines for filing the foreign exchange exogenous information.<\/p>\n<p>According to the authority, the day that operates as a holiday cannot be counted as a business day for the purposes of complying with this obligation.<\/p>\n<h2>The calendar published by the DIAN is not modified<\/h2>\n<p>Although the new holiday affects the counting of business days, the authority clarified that it is not necessary to modify the calendar set out in Resolution 204 of 2025.<\/p>\n<p>This is because the deadlines were defined by means of ordinal business days and not by specific dates.<\/p>\n<p>Consequently, each obligated party must carry out the corresponding calculation excluding the day that operates as a holiday and thus determine the effective applicable due date.<\/p>\n<h2>Reference dates for July 2026<\/h2>\n<p>According to the interpretation confirmed by the DIAN, the deadlines for filing the foreign exchange exogenous information corresponding to the second quarter of 2026 would be as follows:<\/p>\n<table>\n<tbody>\n<tr>\n<th>Last digit of the NIT or document<\/th>\n<th>Filing deadline<\/th>\n<\/tr>\n<tr>\n<td>1 and 2<\/td>\n<td>July 15 and 16, 2026<\/td>\n<\/tr>\n<tr>\n<td>3 and 4<\/td>\n<td>July 17 and 21, 2026<\/td>\n<\/tr>\n<tr>\n<td>5 and 6<\/td>\n<td>July 22 and 23, 2026<\/td>\n<\/tr>\n<tr>\n<td>7 and 8<\/td>\n<td>July 24 and 27, 2026<\/td>\n<\/tr>\n<tr>\n<td>9 and 0<\/td>\n<td>July 28 and 29, 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>For the calculation of the terms, weekends and the holidays of July 13 and 20, 2026 must be excluded.<\/p>\n<h2>Who should review this update?<\/h2>\n<p>This ruling is especially important for:<\/p>\n<p>&bull; Foreign Exchange Market Intermediaries (IMC).<br \/>\n&bull; Holders of compensation accounts.<br \/>\n&bull; Postal service concessionaires that provide financial services.<br \/>\n&bull; Other parties required to file foreign exchange exogenous information.<\/p>\n<p>Timely review of internal schedules will help avoid contingencies associated with errors in calculating the terms or late filings.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The National Tax and Customs Directorate (DIAN), through Official Letter No. 100211171-1853 of June 23, 2026, responded to a query regarding the impact of Law 2578 of 2026 on the deadlines for filing the foreign exchange exogenous information corresponding to the second quarter of 2026. The concern arose from the creation of the new national [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1033,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[7,6,1],"tags":[],"class_list":["post-1031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dian-analysis","category-alertas-cambiarias","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Foreign Exchange Alert: DIAN confirms the impact of the new national holiday on the deadlines for foreign exchange exogenous information | Hub Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hublegal.com.co\/en\/alerta-cambiaria-dian-confirma-impacto-del-nuevo-festivo-nacional-sobre-los-vencimientos-de-la-informacion-exogena-cambiaria\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foreign Exchange Alert: DIAN confirms the impact of the new national holiday on the deadlines for foreign exchange exogenous information | Hub Legal\" \/>\n<meta property=\"og:description\" content=\"The National Tax and Customs Directorate (DIAN), through Official Letter No. 100211171-1853 of June 23, 2026, responded to a query regarding the impact of Law 2578 of 2026 on the deadlines for filing the foreign exchange exogenous information corresponding to the second quarter of 2026. 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