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Technical calculation of net income tax increase
We calculate the 25% or 35% statutory increase strictly on the net income tax line against the base year, verifying that the prior year meets or exceeds 71 UVT.
Tax Planning · Article 689-3 Tax Statute
DIAN Audit Benefit:
tax finality in 6 or 12 months under Art. 689-3 Tax Statute with the reference tax-law firm in Colombia.
The audit benefit accelerates income tax return finality to 6 months (with a net income tax increase of at least 35%) or 12 months (with at least 25%), compared to the general 3-year term.
5.0 / 5 · 35 reviewsEx-DIANArt. 689-3 Tax Statute (2022-2026)Finality in 6 and 12 Months
Also on WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote service.
Legal Regime of the Audit Benefit
Special income tax finality: Article 689-3 of the Tax Statute, statutory timeframes, and core requirements.
Article 689-3 of the Colombian Tax Statute (added by Article 51 of Law 2155 of 2021 and applicable to taxable years 2022 through 2026) establishes the special audit benefit for income and complementary tax. The taxpayer's private tax return becomes legally final if within six (6) months following the filing date the DIAN has not served a notice to amend, special requirement, special summons, or provisional assessment, provided that the net income tax increases by at least 35% compared to the net income tax of the immediately preceding taxable year. When this increase is at least 25%, the special finality period is twelve (12) months. For this benefit to apply validly, the tax return must be filed on time and full payment must be made within the deadlines set by the national government. Compared to the general three (3) year finality term established in Article 714 of the Tax Statute, the audit benefit grants accelerated legal certainty to companies and individuals planning their tax compliance lawfully.
Securing the audit benefit requires strict compliance with statutory procedural criteria and legal exceptions. Under Paragraph 2 of Article 689-3, the benefit does not apply if the net income tax of the base year is below 71 UVT; however, taxpayers who did not file in previous years may qualify if they fulfill statutory conditions and increase their net tax by the required legal percentages. According to Paragraph 1, amending tax returns filed before finality is reached do not void the benefit, provided that both the initial return and any amendments maintain the conditions of timely filing, statutory percentage increase, and full timely payment. If the return reflects a tax credit balance, the deadline to request a refund or offset is identical to the applicable finality period (Paragraph 3). Under Paragraph 4, these special terms do not apply to VAT or withholding tax returns, which remain governed by the general rules of Articles 705 and 714 of the Tax Statute. Additionally, the statute excludes taxpayers benefiting from special tax regimes tied to a specific geographical zone, does not apply if claimed withholding taxes are proven to be nonexistent, and establishes that if the return reports a tax loss, the DIAN retains full audit powers over the loss and its offset even after the special finality period has expired.
Key Conditions of Art. 689-3 Tax Statute
- Finality in 6 months: net income tax increase of at least 35%.
- Finality in 12 months: net income tax increase of at least 25%.
- Essential requirements: timely filing and full payment within government deadlines.
- Base year threshold: prior year net income tax of at least 71 UVT.
- Exclusions: special geographical zone tax benefits or nonexistent withholdings.
- Tax losses: the DIAN retains audit authority over tax losses and offsets.
Tax Structuring and Defense
Benefit assessment, preventive audit, and procedural defense before the DIAN.
Ligal advises corporate and individual taxpayers on structuring income tax returns under the audit benefit and assumes full legal defense before the DIAN if tax authorities initiate audit actions within the statutory timeframe.
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Verification of timely filing and full payment
We audit filing receipts and official payment slips to ensure the initial return is filed within the legal window and full payment is remitted on time according to government decrees.
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Audit of withholdings, credits, and amendments
LIGAL Auditores and Jeysson Pulido verify supporting evidence for claimed tax withholdings and assess corrective returns under Paragraph 1 of Art. 689-3 to preserve special finality.
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Term monitoring and defense against DIAN audits
We monitor the 6 or 12 month timeframe; if the DIAN serves a notice to amend (Art. 685) or a special requirement (Arts. 703 and 705), we lead the comprehensive procedural defense and response.
Who Serves You
Tax attorneys and accountants in tax planning and DIAN defense.
Structuring the audit benefit and defending against DIAN audit actions requires combining legal statutory analysis with accounting review and procedural litigation.
Director · Tax Attorney, Ex-DIAN
Juan Santiago Rodríguez Prieto
Directs legal strategy and administrative proceedings before the DIAN: assesses benefit validity under Article 689-3 and leads procedural responses to notices to amend and special requirements if the authority intervenes.
Accountant · Tax Quantification and Assessment
Jeysson Pulido
Models the net income tax increase against the base year, verifies compliance with the 71 UVT threshold, and audits withholdings, deductions, and payments to ensure private return integrity.
Certified Public Accountants · Law 43 of 1990
LIGAL Auditores
Issues accounting reports and certifications on the validity of claimed withholdings, payment allocation, and business records, safeguarding return finality during DIAN reviews.
Professional Standards
What we do not do when applying the audit benefit.
We do not calculate the increase on gross revenue or taxable income
Article 689-3 of the Tax Statute strictly requires the 25% or 35% increase to be calculated on the net income tax of the previous year. Projecting increases on gross revenue or taxable income is a technical mistake that voids special finality and defaults to the 3-year term.
We do not overlook the 71 UVT base year threshold
Paragraph 2 of Article 689-3 expressly prohibits the audit benefit if the net income tax of the preceding year is under 71 UVT. We verify this statutory requirement before projecting private assessments.
We do not promise absolute finality when tax losses or questionable withholdings exist
The DIAN retains audit authority over tax losses and offsets even after the 6 or 12 month period, and the benefit does not apply if claimed withholdings are nonexistent. We work with technical rigor and substantiated evidence without groundless promises.
Specialized Tax Advisory and Litigation
DIAN Audit Benefit: legal certainty and procedural defense with technical rigor.
The audit benefit of Article 689-3 of the Tax Statute (added by Law 2155 of 2021 for taxable years 2022 to 2026) is a lawful tax planning mechanism that shortens income tax return finality to 6 or 12 months compared to the 3-year general rule of Article 714. Ligal structures private tax returns by verifying net income tax growth, timely filing, and full payment within government deadlines. Juan Santiago Rodríguez Prieto, tax attorney and former DIAN official, leads legal strategy alongside accountant Jeysson Pulido and LIGAL Auditores (certified public accountants under Law 43 of 1990) to safeguard returns, audit withholdings, and mount comprehensive procedural defense before the DIAN if the authority issues a notice to amend (Art. 685) or a special requirement (Arts. 703 and 705). The firm handles real-world tax audit and litigation matters: in a verified Google review, client Julian Rodriguez notes that, through representation before the DIAN, "we achieved the dismissal of a tax litigation against my company".
Please note: Ligal handles lawful tax planning and procedural defense before the DIAN end-to-end —from income tax return structuring to responding to notices to amend and special requirements—.
Director
Juan Santiago Rodríguez Prieto
Tax Attorney · Ex-DIAN
- Calle 99 7A-51, Oficina 206, Bogotá
- +57 319 272 9164
- Free diagnostic within 48 business hours
- 5.0 / 5 on Google · 35 reviews
Tax Procedures and Planning
Related articles on finality and DIAN procedures.
Client Pathway
Audit benefit diagnostic. Free. Response within 48 business hours.
We review your income tax returns for the current and base year within 48 business hours. Use the form or open Diagnostic.
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TodayReceipt of tax returns (current and base year)
We examine current and previous tax returns to verify the 71 UVT base threshold, filing deadlines, and official payment receipts.
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48 business hoursTechnical calculation and statutory audit
We model the 25% or 35% net income tax increase, audit withholding documentation, and rule out territorial regime exclusions.
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ImmediateSupport with filing, payment, and term surveillance
We monitor the 6 or 12 month timeframe until definitive finality and structure procedural defense if the DIAN issues an audit notice.
Frequently Asked Questions
DIAN Audit Benefit, Clearly Explained
The audit benefit established in Article 689-3 of the Colombian Tax Statute (added by Article 51 of Law 2155 of 2021) is a statutory mechanism that reduces the finality timeframe for income and complementary tax returns. According to the statute's validity note, it applies to taxable years 2022 through 2026. It allows private tax assessments to reach legal finality in 6 or 12 months, provided that the net income tax increases by statutory percentages and requirements of timely filing and full payment are satisfied.
Article 689-3 of the Tax Statute establishes two levels of benefit: 1) Finality in six (6) months following filing when the net income tax increases by at least 35% compared to the net income tax of the immediately preceding year. 2) Finality in twelve (12) months following filing when the net income tax increases by at least 25% compared to the previous year. In both cases, for finality to take effect, the DIAN must not have served a notice to amend, special requirement, special summons, or provisional assessment within those respective terms.
Three concurrent requirements must be satisfied: first, filing the income tax return on time within deadlines established by the national government; second, making full payment of the balance due within official deadlines; and third, that the net income tax of the immediately preceding tax year (base year) is at least 71 UVT. Additionally, the taxpayer must not enjoy tax benefits tied to specific geographical locations nor claim nonexistent tax withholdings.
Paragraph 2 of Article 689-3 of the Tax Statute expressly states that the audit benefit does not apply when the net income tax of the base year is below 71 UVT. Meanwhile, the statute provides that taxpayers who did not file income tax returns in previous years may qualify for the audit benefit if they comply with statutory requirements and increase their net income tax by the mandatory percentages (25% or 35%) relative to the applicable legal base year.
Not necessarily. Under Paragraph 1 of Article 689-3 of the Tax Statute, corrective tax returns filed before the finality period expires do not invalidate the audit benefit, as long as both the initial return and all subsequent corrections consistently satisfy timely filing, statutory net tax percentage increases, and full payment within official deadlines.
Article 689-3 establishes two decisive rules: first, if the tax return reports a tax loss, the DIAN fully retains its audit powers to examine the legitimacy of that loss and its future compensation, even after the special finality period has ended. Second, the audit benefit is nullified if the DIAN demonstrates that the tax withholdings claimed on the return are nonexistent.
No. Under Paragraph 4 of Article 689-3 of the Tax Statute, the special finality timeframes provided for the audit benefit do not apply to withholding tax returns or value-added tax (VAT) returns. Those returns remain subject exclusively to the general audit and finality periods established under Articles 705 and 714 of the Tax Statute.
If the DIAN timely serves a notice to amend (Article 685), a special requirement (Articles 703 and 705), a special summons, or a provisional assessment within the 6 or 12 month window, special finality does not consolidate and the return defaults to the general three (3) year term of Article 714. In that event, Ligal assumes comprehensive legal and procedural representation to defend the taxpayer's position.
Specialized Tax Diagnostic
Audit benefit under Article 689-3 Tax Statute. Response within 48 business hours.
Free. Attach your income tax returns for the tax year and previous year. We assess the net income tax increase, 71 UVT threshold, and special finality eligibility.