The Council of State has annulled the Colombian Tax Authority’s (DIAN) interpretation that the transfer of ownership of real estate property through a commercial trust constitutes a taxable alienation for stamp tax purposes.
Following the 2022 Tax Reform (Law 2277), the stamp tax was reinstated on public deeds of sale for real estate valued at or above 20,000 UVT. In this context, the DIAN issued rulings asserting that the transfer of real estate ownership within the framework of a commercial trust qualifies as an alienation subject to stamp tax, provided that the value exceeds 20,000 UVT.
