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Deadline computation and act verification
We audit the exact electronic or personal notification date, compute the 10 business days, and determine whether reposición is the proper remedy.
Administrative Remedies · DIAN Motion for Reconsideration
DIAN motion for reconsideration (reposición):
strict 10-day deadlines, procedural precision, and administrative defense with the reference tax-law firm in Colombia.
The motion for reconsideration (recurso de reposición) is the general administrative remedy established by the Colombian Administrative Procedure and Contentious-Administrative Code (CPACA, Law 1437 of 2011, Articles 74, 76, and 77). It is filed directly before the same official or division that issued the administrative act, requesting that it be clarified, modified, supplemented, or revoked. Its strict statutory deadline is ten (10) business days following the notification of the act. It must be radically distinguished from the tax appeal (recurso de reconsideración) under Article 720 of the Tax Statute: they are not synonyms, their legal grounds differ, and mistakenly filing reposición against an act that only admits reconsideración fails to interrupt statutory terms, allowing the assessment to become legally final. Furthermore, unlike certain specialized tax procedures, a motion under the CPACA does not automatically stay enforcement. Ligal is the reference tax-law firm in Colombia: led by Juan Santiago Rodríguez Prieto, former DIAN tax attorney, with accountants Jeysson Pulido and LIGAL Auditores (Law 43 of 1990), preparing fortified administrative filings with a verified Google rating of 5.0 / 5 based on 29 reviews.
5.0 / 5 · 29 reviewsEx-DIANCPACA Arts. 74, 76 & 7710-business-day deadline
Also on WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote service.
Procedural Framework & Distinctions
Challenging the issuing official: the rule of CPACA Articles 74 and 76.
The motion for reconsideration (recurso de reposición) authorized by Article 74 of the CPACA lies against definitive administrative decisions issued by DIAN officials whenever the governing regulations expressly provide for this remedy. It is submitted directly to the same administrative authority that rendered the decision, seeking a thorough reassessment on the merits. Article 76 of Law 1437 of 2011 imposes an unextendable deadline of ten (10) business days following official notification to lodge the motion. The brief must rigorously fulfill Article 77 requirements: it must be in writing, specify factual and legal grounds, itemize and attach all supporting documentary evidence, and identify formal addresses for service. When reposición is the sole remedy available under the notified act, its timely filing and resolution formally exhaust administrative remedies (agotamiento de la vía gubernativa), a mandatory condition precedent to filing a contentious-administrative lawsuit under Article 161 of the CPACA.
It is critical not to conflate reposición with the tax appeal (recurso de reconsideración). Article 720 of the Colombian Tax Statute establishes reconsideración as the specialized tax remedy applicable to official assessments (liquidaciones oficiales), penalty resolutions, and acts strictly enumerated therein, within the term of Article 720. Filing a reposición motion against an act that legally requires reconsideración fails to interrupt statutory clocks and causes the administrative act to become unappealable and final. The golden procedural rule is to read the foot of the notified act, where the authority specifies the applicable remedy. Similarly, customs matters governed by Decree 1165 follow specialized procedural paths. Finally, filing reposición under the CPACA does not automatically suspend the executory force of the decision; if the act is confirmed, the subsequent step is not another administrative petition, but filing a nullity and restoration lawsuit before the administrative courts.
Immediate Checklist
- Examine the foot of the act: verify whether reposición or reconsideración applies.
- Strict deadline: ten (10) business days from formal notification.
- Competent authority: filed before the exact official who issued the act.
- No automatic stay: CPACA remedies do not inherently suspend enforcement.
- Exhausting remedies: prerequisite to judicial nullity and restoration actions.
Litigation Protocol
From procedural review to substantive evidentiary briefs.
Ten business days is an exceptionally compressed timeframe. We act immediately to identify procedural flaws and introduce accounting evidence.
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Grounds of nullity and illegality formulation
We construct legal challenges addressing lack of jurisdiction, false factual premises, arbitrary evidentiary review, or due process violations under CPACA Articles 74 and 77.
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Accounting & documentary evidence assembly
Together with Jeysson Pulido and LIGAL Auditores, we attach expert accounting and financial reconciliations that refute the findings of the challenged act.
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Timely filing & decision calendar management
We lodge the petition before the competent division and calendar statutory decision deadlines to guard against premature collection actions.
Litigation Team
Ex-DIAN tax litigators and certified auditing partners.
Challenging tax authority decisions requires administrative procedure mastery coupled with certified auditing standards under Colombian Law 43 of 1990.
Director · Former DIAN Tax Attorney
Juan Santiago Rodríguez Prieto
Reviews administrative act validity, authors the statutory grounds of the reposición brief, and aligns claims with subsequent judicial litigation.
Accountant · Documentary & Technical Evidence
Jeysson Pulido
Prepares financial proofs, audits tax reconciliations, and substantiates contested line items to support full revocation of the decision.
Public Accountants · Law 43 of 1990
LIGAL Auditores
Issues expert accounting certifications possessing full evidentiary weight before tax authorities and administrative courts.
Procedural Standards
What we do not do in administrative appeals.
We do not confuse reposición with reconsideración
Filing reposición against acts requiring reconsideración (Article 720 Tax Statute) is a fatal procedural mistake that forfeits the defense.
We do not claim automatic suspension of enforcement
Unlike specific tax statutes, CPACA administrative remedies do not stay the execution of the act unless explicitly provided by law.
We do not submit unsubstantiated briefs
Article 77 CPACA requires substantiated factual grounds and evidence. Bare submissions lead directly to summary confirmation.
Litigation Strategy
Exhausting administrative remedies preserving judicial avenues.
The motion for reconsideration is the formal opportunity to challenge the legality of an administrative decision directly before the official who issued it. Its preparation demands framing legal and factual arguments with the exact rigor required in contentious-administrative court. When the DIAN rejects or confirms the act on reposición, administrative remedies are exhausted, unlocking the four-month statutory window to file a nullity and restoration lawsuit. Ligal combines the ex-DIAN insight of Juan Santiago Rodríguez Prieto with the forensic auditing of LIGAL Auditores to ensure every defense is established from the initial administrative proceeding.
Procedural warning: immediately check the foot of your notified act. If it states that only a tax appeal (reconsideración) is admitted, do not file reposición; follow Article 720 of the Tax Statute.
Director
Juan Santiago Rodríguez Prieto
Tax Attorney · Former DIAN Official
- Calle 99 7A-51, Oficina 206, Bogotá
- +57 319 272 9164
- Free diagnostic within 48 business hours
- 5.0 / 5 on Google · 29 reviews
Appellate Channels
Connected remedies before DIAN and administrative courts.
Service Process
Remedy diagnostic. Free. Response within 48 business hours.
The ten-business-day clock is unforgiving. Within 48 business hours, we evaluate remedy admissibility and substantive legal grounds. Use the form or visit Diagnostic.
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TodaySubmit act and notification proof
Attach the complete DIAN administrative act and the electronic or personal notification receipt.
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48 bus. hoursAdmissibility and deadline audit
We verify the 10 business days, contrast against Art. 720 Tax Statute, and organize accounting proofs.
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ImmediateBrief drafting and formal filing
We prepare the petition under Article 77 CPACA, attach evidence, and file within the deadline.
Frequently Asked Questions
DIAN motions for reconsideration, answered with legal precision
It is the ordinary administrative remedy under Article 74 of the CPACA (Law 1437 of 2011) filed directly before the same DIAN official who rendered the challenged decision, requesting that it be clarified, modified, supplemented, or revoked.
The general statutory deadline is ten (10) business days following the formal notification of the administrative decision, pursuant to Article 76 of the CPACA. This is an unextendable procedural deadline; late filing results in summary rejection and finality of the act.
They are distinct legal remedies. The tax appeal (recurso de reconsideración, Art. 720 Tax Statute) is the specialized two-month tax remedy applicable to official assessments and penalty resolutions. Reposición applies under the CPACA in 10 business days to acts that explicitly permit it. Filing reposición against an act that only admits reconsideración fails to interrupt statutory deadlines and renders the act final.
Not automatically. Unlike certain specialized tax provisions that grant suspensive effects to reconsideración, under the CPACA administrative remedies do not suspend the executory force of the decision unless expressly mandated by statute or ordered by a court via injunction.
It must strictly comply with Article 77 CPACA: 1) be filed in writing within 10 business days; 2) set forth specific factual and legal arguments; 3) itemize and attach all supporting evidence; and 4) provide contact information for notification.
If filed after 10 business days, the DIAN issues a rejection order for untimeliness and the act becomes final. If filed under the wrong remedy, the authority is not required to recharacterize it if the deadline for the proper remedy has expired.
When reposición is the sole remedy available or exhausts administrative remedies, its confirmation concludes the administrative stage. The taxpayer has four (4) months to file a nullity and restoration lawsuit (/nulidad-y-restablecimiento-dian) before administrative courts.
Ligal is the reference tax-law firm in Colombia: combining the administrative litigation background of Juan Santiago Rodríguez Prieto, former DIAN tax attorney, with the forensic auditing of LIGAL Auditores (Law 43 of 1990). The firm audits notification receipts, computes the 10 business days, and drafts fortified briefs, backed by a 5.0 / 5 rating on Google with 29 reviews: https://share.google/VVzMvULrOj8Mj52Au
Confidential Diagnostic
Challenge the administrative act. Response within 48 hours.
Free. Ten business days is a compressed window. Attach the notified act and we evaluate admissibility and grounds for reposición.