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Technical reconciliation and audit of tax claims
LIGAL Auditores and Jeysson Pulido reconcile tax returns, withholdings, VAT, and final assessments to verify exact claim values and determine voting rights under Article 24 of Law 1116.
Insolvency Tax Regime · Law 1116 of 2006
Corporate Reorganization & DIAN Tax Debts:
asset protection, stay of collection, and insolvency negotiation with the reference tax-law firm in Colombia.
Corporate reorganization under Law 1116 of 2006 stays DIAN enforced collection and submits tax debts to the terms of the insolvency agreement to preserve viable businesses.
5.0 / 5 · 35 reviewsEx-DIANLaw 1116 of 2006Stay of enforced collection
Also via WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote service.
Statutory Framework for Corporate Insolvency
DIAN Debts in Corporate Reorganization: stay of coercive collection, statutory priority, and insolvency voting under Law 1116 of 2006.
Law 1116 of 2006 establishes the corporate insolvency regime in Colombia, enacted to preserve viable enterprises and normalize their commercial and credit relationships through reorganization agreements (Article 1). The insolvency judge is the Superintendencia de Sociedades for commercial companies and branches of foreign entities, or the civil circuit judge in all other statutory cases (Article 6). The proceeding commences upon cessation of payments —when the debtor defaults for more than 90 days on two or more obligations owed to two or more creditors, or faces two or more enforcement lawsuits filed by two or more creditors, representing at least 10% of total liabilities— or upon imminent inability to pay (Article 9). Between the filing of the application and its admission, the debtor may only pay indispensable expenses of its ordinary course of business, such as labor, tax, and supplier obligations (Article 17 Paragraph 3). Upon admission, the commencement order is formally remitted to the DIAN (Article 19 Item 10).
Pursuant to Article 20 of Law 1116 of 2006, from the commencement date, no enforcement lawsuit or other collection proceeding may be admitted or continued against the debtor, a prohibition that directly encompasses coercive collection actions conducted by the DIAN. Pending coercive and executive proceedings are remitted for incorporation into the insolvency process, and precautionary measures (including bank account attachments) remain at the exclusive disposal of the insolvency judge, who decides whether they remain active or are lifted. Under Article 34, the agreement must respect statutory debt priorities under Title XL of Book Four of the Civil Code (first-class status for fiscal debts). However, the statute explicitly establishes that DIAN and other tax claims are not subject to Tax Statute terms or interest rates for payment facilities, remaining fully governed by the results of the approved reorganization agreement.
Insolvency Effects on Tax Liabilities
- Stay of coercive collection: Art. 20 bars admitting or continuing DIAN collection actions.
- Precautionary measures under the judge: Superintendencia or civil judge decides on attachments.
- Subjection to the agreement: terms and interest rates escape Tax Statute limits (Art. 34).
- Input VAT offset: creditable tax balances are applied to outstanding tax claims (Art. 34 Par. 3).
- Confirmed tax incentives: presumptive income relief and withholding tax refunds (Art. 40).
- Priority administrative expenses: post-commencement taxes must be paid timely (Art. 71).
Tax Defense and Insolvency Coordination
Tax Claim Verification, asset protection, and direct negotiation with the DIAN.
Ligal coordinates corporate tax representation before the DIAN and the insolvency judge: we reconcile fiscal claims, enforce the stay of coercive collection, and structure payment proposals within the reorganization agreement.
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Stay of coercive collection and attachment management
We notify the commencement order to DIAN collection offices to suspend payment orders and petition the insolvency judge to lift or modify account attachments under Articles 20 and 36.
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Vote modeling and creditor class negotiation
We model statutory majorities under Article 31 (absolute majority across at least 3 of 5 creditor classes, or 75% overall) and coordinate the DIAN vote in the public entities class within the 4-month deadline.
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Article 41 guarantees and statutory tax benefits
We structure collateral guarantees or insurance bonds to prevent unjustified DIAN objections (Law 2277 of 2022) and process quarterly withholding tax refunds under Article 40 Paragraph 2.
Our Team
Tax Attorneys and Accountants in corporate tax and insolvency law.
Managing DIAN liabilities in corporate reorganization requires aligning tax litigation, accounting audits, and insolvency procedures.
Director · Former DIAN Tax Attorney
Juan Santiago Rodríguez Prieto
Leads tax legal and procedural strategy before the DIAN and the insolvency judge: challenges coercive collection acts, coordinates proof of claims, and defends agreement validity under Law 1116.
Accountant · Tax Quantification and Assessment
Jeysson Pulido
Audits tax account statements, breaks down principal from interest and penalties for voting calculations under Article 24, and models cash flows for administrative expenses.
Public Accountants · Law 43 of 1990
LIGAL Auditores
Certifies tax liabilities, audits creditable input VAT balances under Article 34 Paragraph 3, and delivers accounting opinions on the feasibility of proposed payment plans.
Professional Standards
What We Do Not Do in corporate reorganization with DIAN tax debts.
We do not promise tax write-offs or automatic debt forgiveness
Insolvency law allows rescheduling payment terms and conditions under the approved agreement, but tax claims retain statutory priority; we offer no unfounded shortcuts.
We do not overlook taxes accrued after the commencement order
Taxes incurred after proceedings begin constitute administrative expenses under Article 71 of Law 1116 and must be paid when due; default jeopardizes the reorganization proceeding.
We do not conflate corporate reorganization with a tax payment facility
A payment facility under the Tax Statute is an individual agreement with the DIAN during collection; corporate reorganization is a judicial proceeding binding all creditors.
Specialized Legal Practice
Insolvency Tax Strategy: preserving viable enterprises facing DIAN tax claims.
In corporate reorganization proceedings under Law 1116 of 2006, Ligal provides comprehensive legal representation for companies facing tax liabilities administered by the DIAN. Commencing the proceeding halts coercive collection enforcement and transfers pending matters, while precautionary attachments come under the authority of the insolvency judge, enabling debt normalization and operational continuity. Juan Santiago Rodríguez Prieto, former DIAN tax attorney, leads procedural strategy alongside accountant Jeysson Pulido and LIGAL Auditores (public accountants Law 43 of 1990), ensuring precise claim reconciliation for voting rights under Article 24, agreement structuring within the statutory four-month window (Article 31), and post-confirmation tax benefits under Article 40. The firm handles real cases of tax audits, coercive collection, and tax litigation: in a verified Google review, client Julian Rodriguez reports that, through representation before DIAN, "we achieved the dismissal of a tax litigation against my company".
Please note: Ligal handles corporate tax and insolvency representation directly, integrating administrative actions before the DIAN with procedural defense before the insolvency judge.
Director
Juan Santiago Rodríguez Prieto
Tax Attorney · Former DIAN
- Calle 99 7A-51, Oficina 206, Bogotá
- +57 319 272 9164
- Free diagnostic in 48 business hours
- 5.0 / 5 on Google · 35 reviews
Tax Defense and DIAN Enforcement
Complementary Articles on coercive collection and precautionary measures.
Process Roadmap
DIAN Debt Diagnostic in Insolvency. Free. Response in 48 business hours.
We analyze your tax liability status, payment orders, and reorganization eligibility within 48 business hours. Use the form or open Diagnostic.
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TodayReceipt of statements and collection orders
We examine DIAN payment orders, attachment rulings, assessments, and filed tax returns.
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48 business hoursTax liability audit and voting rights assessment
We reconcile principal, penalties, and interest under Articles 9, 20, and 24 of Law 1116 of 2006.
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ImmediateInsolvency tax strategy
We coordinate the stay of coercive collection with DIAN and prepare the restructuring proposal for the proceeding.
Frequently Asked Questions
DIAN Debts in Corporate Reorganization, Explained with Clarity
Under Article 20 of Law 1116 of 2006, from the commencement date of the reorganization proceeding, no enforcement lawsuit or collection action may be admitted or continued against the debtor, directly barring coercive collection proceedings conducted by the DIAN. Pending matters are remitted for incorporation into the insolvency process. Precautionary measures (such as bank account attachments) are placed at the exclusive disposal of the insolvency judge —the Superintendencia de Sociedades or the civil circuit judge (Article 6)—, who determines whether they must be lifted or maintained to safeguard operational viability. Furthermore, Article 36 establishes that agreement confirmation mandates lifting all remaining precautionary attachments, unless the agreement provides otherwise.
Article 9 of Law 1116 of 2006 requires either a cessation of payments or an imminent inability to pay. Cessation of payments occurs when a debtor defaults for more than 90 days on two or more obligations owed to two or more creditors, or faces two or more enforcement lawsuits filed by two or more creditors; in either case, the aggregate sum of these claims must represent at least 10% of total liabilities. Imminent inability to pay arises when the debtor foresees circumstances that will prevent timely payment of its upcoming debts.
Under Article 24 of Law 1116 of 2006, each creditor holds one vote for each peso of proven claim, computing strictly principal debt without interest, fines, or penalties, except those derived from a final administrative decision. Under Article 31, the agreement must be concluded within a non-extendable four-month period and requires an absolute majority of admitted votes across at least 3 of 5 creditor classes: labor, public entities (where DIAN votes), financial institutions, internal creditors, and general non-affiliated creditors. However, if the agreement achieves 75% or more of total admitted votes, class-based approval is not required.
Article 34 of Law 1116 of 2006 provides that the reorganization agreement must respect statutory debt priorities under Title XL of Book Four of the Civil Code, where tax claims are classified as first-class debts. However, that article expressly states that DIAN and other tax claims are not subject to Tax Statute terms, interest rates, or conditions for payment facilities, but are entirely governed by the outcome of the approved reorganization agreement. Additionally, Article 34 Paragraph 3 stipulates that input VAT credits held by the debtor company shall be applied to satisfy outstanding fiscal claims.
Once confirmed, the reorganization agreement is legally binding on all creditors (Article 40). Regarding taxation, Paragraph 1 of Article 40 exempts the company from calculating presumptive income for the first three (3) years following confirmation. Furthermore, Paragraph 2 grants the right to quarterly refunds of withholding tax credits, commencing the month following confirmation and lasting for up to three (3) years.
Article 41 Paragraph 3 of Law 1116 of 2006 (added by Article 85 of Law 2277 of 2022) provides that the DIAN's statutory priority shall not impede execution of the agreement if collateral security, a chattel mortgage, or an insurance policy covering the debt is established. The law expressly classifies unjustified obstruction of the agreement by tax officials as a disciplinary offense. Additionally, Article 41 allows sharing the DIAN's statutory priority pro rata with parties providing fresh capital (each new peso confers priority to one peso of prior debt).
Taxes accrued after the commencement order do not enter the reorganization agreement; they constitute administrative expenses under Article 71 of Law 1116 of 2006 and must be paid promptly on their statutory due dates; failure to pay jeopardizes the proceeding. Regarding the difference with a Tax Statute payment facility, the latter is an individual administrative agreement executed with the DIAN within coercive collection, whereas corporate reorganization is a universal judicial proceeding before the insolvency judge (Superintendencia or civil judge) that binds all creditors and restructures company debt comprehensively.
Confidential Diagnostic
Corporate Reorganization & DIAN Debts. Response in 48 hours.
Free. Attach DIAN account statements, payment orders, or preliminary financial records. We assess cessation of payments, stay of coercive collection, and reorganization feasibility.