Through Opinion No. 2687 of March 5, 2025, the Colombian Tax Authority (DIAN) clarified its position regarding the accrual of the stamp tax in connection with contracts or legal acts of undetermined value, entered into prior to the enactment of Decree 175 of February 14, 2025, but for which payments or advances continue to be made during its period of validity.
According to the DIAN, in contracts of undetermined amount, the stamp tax becomes payable with each payment or advance, regardless of whether the underlying agreement was executed prior to the effective date of Decree 175.
