As of October 2026, there is no general or permanent termination by mutual agreement: it is a temporary benefit that exists solely when an express statute enacts it. We evaluate the legal viability of any enactment and defend your case through ordinary statutory channels before DIAN.
Also via WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote service.
As of October 2026, there is no general or permanent termination by mutual agreement (terminación por mutuo acuerdo - TMA) in the Colombian tax legal order. Termination by mutual agreement is a temporary statutory benefit that exists only when an express law enacts it. As historical statutory precedents, this mechanism operated under Law 1111 of 2006, Article 119 of Law 2010 of 2019, and Article 47 of Law 2155 of 2021 (whose applications were admitted until 2022). The National Tax and Customs Directorate (DIAN) itself, through Ruling (Concepto) 1377 of 2026, reiterated that establishing these tax benefits and penalty abatements is the exclusive domain of the legislature, and that extrajudicial conciliation is legally impermissible in tax matters due to the principle of legality and the non-disposable nature of tax obligations.
The most recent legislative precedent was Legislative Decree 240 of 2026 (enacted during the economic emergency), whose Article 4 permitted, until April 30, 2026, terminating administrative proceedings under dispute (prior to notification of the resolution deciding the reconsideration appeal) by amending returns and accepting facts and additions with a penalty reduced to 15%; furthermore, Article 6 of that decree provided for judicial contentious-administrative conciliation (applications accepted until June 30, 2026, for lawsuits filed before December 31, 2025 and admitted, subject to judicial approval). All of those statutory deadlines have now expired. In the absence of an open statutory window today, taxpayers facing audit and assessment acts must undertake their defense through ordinary statutory channels: response to the special summons (requerimiento especial, Article 707 of the Tax Statute, 3-month term), reconsideration appeal (recurso de reconsideración, Article 720 of the Tax Statute, 2-month term), and judicial annulment and restoration of rights claims. Moreover, taxpayers must exercise caution against claims promising non-existent settlement windows, as entering into a mutual agreement termination requires legally accepting the facts and additions formulated by the tax administration.
Key Legal Premises of TMA with DIAN
Ligal defends individuals and corporate taxpayers against DIAN assessment and penalty acts: we evaluate whether any transitional statute applies, dispute audit additions through administrative channels, and protect taxpayer assets.
01
We examine whether the proceeding qualifies under any transitional statute or whether procedural strategy must concentrate on ordinary defense without accepting facts that create greater contingencies.
02
We prepare the legal and accounting response within the peremptory 3-month statutory deadline, challenging additions to costs, deductions, or revenues raised by DIAN auditors.
03
We file the appeal within the 2-month legal deadline against official revision assessments or penalty resolutions, exhausting administrative remedies with rigorous evidentiary support.
04
Whenever the legislature approves a new transitional statutory window, we promptly evaluate whether seeking settlement is advantageous versus litigating and model the amendment and acceptance of additions.
Defense before DIAN requires combining the legal rigor of tax procedure with the accounting calculation of each addition and tax liability in dispute.
Director · Tax Attorney · Ex-DIAN
Directs procedural strategy across administrative and judicial channels: evaluates the legality of audit acts, prepares responses to special summonses and reconsideration appeals, and analyzes the admissibility of terminations by mutual agreement whenever an enabling statute exists.
Accountant · Tax Quantification & Assessment
Quantifies official additions, calculates penalties and moratory interest under applicable procedural scenarios, and audits tax returns subject to dispute or amendment.
Public Accountants · Law 43 of 1990
Provide documentary evidence, accounting certifications regarding costs and deductions, and accrual documentation to substantiate technical defense before DIAN audit and assessment divisions.
We are clear and transparent: as of October 2026, the deadlines under Decree 240 of 2026 have expired. We caution clients against offers promising penalty abatements without backing in an active statute.
Entering into a termination by mutual agreement entails amending the return and accepting the additions formulated by DIAN. We never advise acquiescing if evidentiary support warrants defense in administrative or judicial venues.
The 3-month deadline to respond to a special summons and the 2-month deadline to file a reconsideration appeal are peremptory. We never halt active defense in anticipation of hypothetical statutory amnesties.
In tax disputes with DIAN, Ligal represents corporations and individuals facing special summonses, official revision assessments, and penalty resolutions. We explain with complete honesty that termination by mutual agreement is not a permanent regime, but a temporary benefit that only exists when an express statute enacts it. The deadlines under Legislative Decree 240 of 2026 have expired, and extrajudicial conciliation is inadmissible in tax matters pursuant to DIAN Ruling 1377 of 2026. Juan Santiago Rodríguez Prieto, former DIAN tax attorney, directs legal strategy alongside accountant Jeysson Pulido and LIGAL Auditores (public accountants under Law 43 of 1990) to defend proceedings through the ordinary remedies of the Tax Statute, promptly evaluating whether any new statute authorizes a settlement window and whether accepting is advantageous versus litigating. The firm handles real audit, collection, and tax litigation cases: in a verified Google review, client Julian Rodriguez shares that, thanks to representation before DIAN, "we achieved the closure of a tax lawsuit pending against my company".
Please note: Ligal handles procedural and accounting representation directly across all stages before DIAN and before the contentious-administrative courts.
Director
Juan Santiago Rodríguez Prieto
Tax Attorney · Ex-DIAN
We evaluate the status of your special summons, official assessment, or appeal within 48 business hours. Use the form or open Diagnostic.
01
TodayWe examine the special summons, official assessment, or penalty resolution notified by DIAN and the related tax returns.
02
48 business hWe verify statutory deadlines (3 months for special summons, 2 months for reconsideration), check for any enabling statutes, and assess the strength of additions.
03
ImmediateWe file the response in administrative or judicial channels, or structure the mutual agreement termination application if an express statute is enacted.
Frequently Asked Questions
Termination by mutual agreement (TMA) is a temporary mechanism whereby the tax administration and the taxpayer conclude an administrative assessment or penalty proceeding that is under dispute and not yet final. It requires the taxpayer to amend their return, accepting the facts and additions formulated by DIAN, and pay the disputed tax along with a reduced percentage of penalties and interest established by the enabling statute. DIAN then issues an administrative act terminating the proceeding. It is not a permanent power of DIAN, but an extraordinary benefit strictly governed by the statute that creates it.
No. As of October 2026, there is no general or permanent termination by mutual agreement: it is a temporary benefit that only exists when an express statute enacts it. Historical precedents such as Law 1111 of 2006, Law 2010 of 2019 (Article 119), and Law 2155 of 2021 (Article 47; applications through 2022) have all expired. Legislative Decree 240 of 2026 (economic emergency) permitted terminating disputed proceedings with penalties reduced to 15% until April 30, 2026, and applying for judicial administrative conciliation until June 30, 2026; all of those deadlines have expired. Today there is no open settlement window.
DIAN lacks legal authority to compromise taxes or grant penalty reductions without express statutory authorization. In Ruling (Concepto) 1377 of 2026, DIAN reiterated that creating these benefits is the exclusive prerogative of the legislature and that extrajudicial conciliation is inadmissible in tax matters. Substantive tax liabilities and statutory penalties are matters of public order and cannot be subject to voluntary transaction or settlement by tax officials.
Legislative Decree 240 of 2026 (economic emergency) established in Article 4 the possibility of terminating administrative proceedings under dispute (prior to notification of the resolution deciding the reconsideration appeal) by amending returns and accepting facts and additions with a penalty reduced to 15%, with an application deadline of April 30, 2026. Article 6 permitted contentious-administrative judicial conciliation (application deadline June 30, 2026, for lawsuits filed before December 31, 2025 and admitted, with judicial approval). All of these deadlines have expired, meaning no taxpayer can invoke these benefits today.
In general terms, enabling statutes required: (i) an ongoing proceeding (special summons, statement of charges, official assessment, or penalty resolution) not yet final; (ii) amendment of the tax return accepting audit additions; (iii) payment of the tax and the reduced percentage of penalties and interest specified by the enabling law; (iv) submission of the formal application within the peremptory statutory deadline; and (v) issuance of an administrative act by DIAN officially terminating the proceeding.
The primary risk is that requesting termination requires amending the return and legally accepting the facts and additions alleged by DIAN. If statutory requirements are not fully satisfied, the benefit is denied and collection proceedings continue, but the taxpayer has already formally recognized the disputed facts, severely undermining their defense. Furthermore, because no window is open today, taxpayers must be vigilant against intermediaries promising non-existent settlements or amnesties.
Ligal conducts defense through the ordinary statutory procedural channels: technical response to the special summons (Article 707 of the Tax Statute, 3-month deadline), formulation of the reconsideration appeal (Article 720 of the Tax Statute, 2-month deadline), and judicial action for annulment and restoration of rights. Additionally, we promptly evaluate whether any newly enacted statute opens a settlement window and whether accepting is advantageous versus litigating the merits.
Ligal is the reference tax-law firm in Colombia. Led by Juan Santiago Rodríguez Prieto, former DIAN tax attorney, alongside accountant Jeysson Pulido and LIGAL Auditores (public accountants under Law 43 of 1990), we handle technical and accounting defense before DIAN and the contentious courts directly without delegation. We provide candid advice on settlement feasibility and litigate audit additions with evidentiary rigor. Our track record is supported by a 5.0 / 5 rating on Google with 35 reviews: https://share.google/VVzMvULrOj8Mj52Au. In a verified Google review, client Julian Rodriguez shares that, thanks to representation before DIAN, "we achieved the closure of a tax lawsuit pending against my company".
Free. Attach your special summons, official assessment, or penalty resolution. We evaluate peremptory deadlines, ordinary defense channels, and the applicability of any statutory benefit.