The Colombian Tax Authority (DIAN) has issued a key clarification on the application of the stamp tax to contracts of undetermined value, specifying when the tax is triggered and the applicable rate on payments derived from such agreements.
1.1 Regulatory Context
Decree 175 of 2025 reinstated the stamp tax as of February 22, 2025, applying it to contracts and legal acts executed in Colombia, as well as those signed abroad that produce legal effects within the country. This tax applies to documents that create, acknowledge, modify, or extinguish obligations exceeding 6,000 UVT (approximately COP $298 million in 2025).
In the case of contracts with undetermined value, although the taxable event occurs at the time of signing, the taxable base is determined by each payment or credit made throughout the term of the agreement.