01
Identify the measure
Account or deposit, real property, vehicle, business establishment, wages, or sequestration of movables. Registration is not the same as a bank balance, which is perfected when the order is received.
Seizure · DIAN precautionary measure
A DIAN seizure:
the first hours, with a defense.
If the bank told you DIAN froze an account, or a precautionary-measure order arrived, start here: in enforced collection the measure can be issued before or together with the payment order. Money in accounts can be held when the bank receives the order. There are limits, exceptions, and ways to ask for a release. Do not move assets to defeat the measure. Ligal is the Tax Law firm of Juan Santiago Rodríguez Prieto, ex-DIAN tax attorney. On Google it holds 5.0/5 with 26 reviews.
5.0 / 5 · 26 reviewsEx-DIANFirst hoursAccounts, assets, wages
Also on WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In person and remote.
The thesis
Not a bank notice. A collection measure.
Article 837 of the Tax Statute allows a preventive attachment and sequestration of the debtor’s assets, before or together with the payment order. An attachment of bank balances, deposits, and instruments is perfected when the institution receives the order. On the next business day it must consign what was held to the account indicated, or report that there are no funds, under article 839-1. That is why the first hours matter: on the next business day the money can leave the account toward the administration.
Within fifteen days after notification of the payment order, the debt plus interest is paid, or the exceptions in article 831 are filed in writing. Article 838 provides that the value of attached assets may not exceed twice the debt plus interest; if the appraisal is higher, the attachment must be reduced. For individuals, article 837-1 keeps twenty-five current legal monthly minimum wages in the oldest savings account outside an attachment of savings accounts. Legal entities have no such limit. Real property affected as unseizable family patrimony or family housing, and deposit accounts at the Banco de la República, are also outside these measures.
What to check today
- The seizure order and the date the bank received it.
- Whether a payment order has been notified, and when the fifteen days started.
- The title: a return, a final assessment, a penalty, or another act under article 828.
- Whether the asset is unseizable, or the seizure exceeds twice the debt.
First hours
What to do before the money leaves.
Identify the measure, do not worsen the file, measure the limits, and use the path the act actually allows.
02
Do not worsen the case
Do not hide, divert, or empty assets to defeat the measure. Gather payments, agreements, the payment-order notification, and what was frozen.
03
Measure the limits
Twice the debt plus interest (article 838). For individuals, twenty-five minimum wages in the oldest savings account (article 837-1). Family housing and Banco de la República deposits stay outside. A wage attachment exists and has limits; it is not the whole wage without more.
04
Open the urgent path
Payment, a payment facility under article 814, or exceptions within the fifteen days of article 830. Release if a lawsuit against the title has been admitted, under the paragraph of article 837, or a bank or insurance guarantee when the lawsuit is against the resolution that decides the exceptions.
Who answers
Ex-DIAN on the collection line.
A seizure is argued with the title and with the numbers. Attorney and accountant, when the case needs both.
Director · Ex-DIAN tax attorney
Juan Santiago Rodríguez Prieto
Reads the payment order, which exceptions fit, and whether release is a matter of law or requires a guarantee.
Accountant · Proof and refunds
Jeysson Pulido
Builds payments, balances, and reconciliations when the debt being collected does not match the books.
Public accountants · Law 43 of 1990
LIGAL Auditores
Statements and proof of payment when the collection file requires them.
Clear limits
What we do not do with a seizure.
We do not promise a same-day release
Some releases are required by statute. Others need payment, a guarantee, or a successful exception. The map says which one is yours.
We do not suggest moving the money
Emptying accounts or hiding assets to defeat the measure is not a defense. It makes the file worse.
We are not a tax call center
A high-ticket boutique. Case by case. The diagnostic is real, and it should be requested today if a clock is running.
The difference
Defend collection with the act in hand.
DIAN collects through the enforced-collection procedure of the Tax Statute, not through an ordinary civil execution. Procedural acts, under article 833-1, are not appealable except where that procedure says so for final acts. A reconsideration lies against the resolution that rejects the exceptions, within the following month, article 834. Before the court, in this procedure, the resolutions that decide the exceptions and order execution to continue are the ones that can be sued, article 835. Admission does not suspend collection, but the auction waits for the final judgment.
Already have an accountant? They stay. Payments and balances are checked with them.
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 · 26 reviews
Related work
The same team, other doors.
How it starts
Diagnostic. Free. Within 48 business hours.
Asking is free. If the seizure is from today, write now: the map of the first hours does not wait. Within 48 business hours you get the plan on exceptions, limits, or release. Use the form or open Diagnostic.
01
TodayRequest the diagnostic
Send the order, the bank notice, and the payment order if it already exists. Free.
02
48 business hoursMap of the measure
What was seized, which clock is running, and which urgent path fits: payment, limit, exception, or release.
03
After the mapProposal and plan
Scope, team, and fee. You decide whether to go on.
Frequently asked questions
A DIAN seizure, without fine print
Read the order and confirm with the bank which account and amount were held, and the date the institution received the order. Do not move or hide assets. Gather payments, payment agreements, and the payment-order notification if it already exists. For accounts, article 839-1 requires the held sum to be consigned on the next business day: time counts. Request the diagnostic the same day.
Attachment of bank balances, savings deposits, and instruments; attachment of real property and other registered assets, such as vehicles; sequestration of movables; and wage attachments, which are notified to the payer. They are not all perfected the same way: a bank balance is perfected when the order is received; a registered asset is recorded at the relevant registry.
Yes, within fifteen days after notification of the payment order, article 830. Article 831 lists: effective payment, a payment agreement, lack of finality of the title, loss of finality by revocation or provisional suspension, a lawsuit for annulment and restoration or for tax review before the court, prescription of the collection action, and lack of an executive title or lack of competence of the official who issued it. Against an order that joins solidary debtors, the status of solidary debtor and a wrong computation of the amount are also available.
In the cases the statute provides. Article 833 orders termination and release when the exceptions that require it are proved, and also if the whole debt is paid at any stage. The paragraph of article 837 orders release if a lawsuit against the executive title has been admitted and is pending. Release is also available, with a bank or insurance guarantee for the amount owed, when a lawsuit has been admitted against the resolution that decides the exceptions and orders execution to continue. If the seizure exceeds twice the debt plus interest, article 838 requires it to be reduced. A payment facility under article 814 is a practical path; release is not automatic.
Article 833-1 says collection acts are procedural and not appealable, except those the procedure expressly allows for final acts. A reconsideration lies against the resolution that rejects the exceptions and orders execution to continue, before the head of collections, within the month after notification, article 834. Before the court, in this procedure, those resolutions that decide the exceptions are the ones that can be sued, article 835.
Ligal has 5.0/5 on Google with 26 reviews: https://share.google/VVzMvULrOj8Mj52Au
Send the order and the dates. Within 48 business hours you receive the map of the measure, the deadline, and the path. If the bank has already held funds, write today through the form, /diagnostico, or WhatsApp. You can also book the director.
Diagnostic
Tell us about the measure. Then comes the map.
Free. Reply within 48 business hours. If the account is already held, write today. Attach the order and, if you have it, the payment order.