Colombia: Concession contracts and public-private partnership (PPP) schemes not subject to stamp tax

Revocation of provisions of 2020 unified general ruling on stamp tax

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october 30, 2025

The National Tax and Customs Authority (DIAN) on September 25, 2025, issued Ruling 015019 (Int. 1868) revoking sections 2.2.1.11 and 2.2.1.2 of the Unified General Ruling on the National University Stamp Tax No. 100202208-0585 (Int. 7546) of 2020, which had established that concession contracts and public-private partnership (PPP) schemes constituted taxable events subject to stamp tax.

The DIAN clarified that execution of such agreements does not trigger a taxable event for stamp tax purposes, even if the execution of public works is stipulated as part of the agreement.

Read an October 2025 report (Spanish) prepared by the KPMG member firm in Colombia

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