To have a favorable balance in the income statement, you must have withholdings at the source or the tax advance of income paid the previous year higher than the liquidated income tax.

The conditions for the request for refund or compensation of favorable balances in the Tax on are that the date of presentation of the request is within a term of two (2) years, counted from the expiration of the term to declare, if it is a declaration private, or from the date of execution, if it is an official liquidation.

In addition, the Single Tax Registry (RUT) must be formalized and updated, without its suspension or cancellation, from the moment of the application in due form. until the administrative act that defines said request is pronounced.

According to the Directorate of National Taxes and Customs (Dian), the holder of the balance in favor, legal representative or proxy must have a certificate of existence and representation of the information registered through the Single Business Registry (RUE).

In the event that the declarations of your application are signed by a legal representative or tax auditor other than the one currently registered with the Chamber of Commerce, you must attach a historical certificate.

The general and special requirements must be attached to the application, according to the type of Tax.

Where is it consulted?

It can be consulted, if you have balances in favor directly in the declarations (in the box «balance in favor») or by entering the DIAN computer services through transactional menu and in the submenu access to information systems.

The request for delivery of these balances can be submitted the day after the presentation of the income statement.

If you meet the conditions indicated in the norm, you will have the right to obtain a refund within a term of 15 business days, as long as you are not a high-risk taxpayer for the Dian and the request is submitted timely and in due form.

Luis Carlos Reyes, director of the Dian.


iStock/Mauricio Moreno. TIME

The list of costs, expenses and deductions will not be an enforceable requirement in requests for refund or compensation of Income Tax, during the validity of the abbreviated procedure for automatic refunds.

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