Colombia: Guidance on works as form of payment of tax obligations (Bogotá Capital District)
Includes technical annex for certain energy-related projects
Resolution No. SDH-000066 of June 19, 2025, provides guidance on works as a form of payment of tax obligations for the Capital District of Bogotá, including a technical annex for certain energy-related projects.
Background
Decree 054 of February 6, 2025, allows individuals and legal entities that pay district income and complementary taxes—with gross income equal to or greater than tax value unit (UVT) 33,610 (COP $1,581,855,000 for 2024)—to enter into agreements with public entities to complete works or investment projects as payment for district taxes.
Read a June 2025 report (Spanish) prepared by the KPMG member firm in Colombia