DIAN Tax Clearance Certificate Request Colombia

A DIAN Tax Clearance Certificate Request (Solicitud de Certificado de Paz y Salvo Tributario de la DIAN) in Colombia is the official document by which a taxpayer — natural person or legal entity — formally requests the Dirección de Impuestos y Aduanas Nacionales (DIAN) to issue a certificate confirming that they are current on all formal and substantive tax obligations to the national treasury. The certificate itself (Certificado de Paz y Salvo Tributario) evidences compliance with obligations including income tax (impuesto sobre la renta y complementarios), value added tax (IVA — impuesto sobre las ventas), industry and commerce tax withholdings remitted to DIAN, and customs duties for importers and exporters.

The DIAN was created by Decreto 2117 de 1992 and its functions are regulated by the Estatuto Tributario (ET — Decreto 624 de 1989), the Estatuto Aduanero (Decreto 1165 de 2019), and Decreto 1742 de 2020 (Procedimiento Tributario). The Certificado de Paz y Salvo Tributario is governed by Articles 815 through 861 of the Estatuto Tributario regarding tax liabilities, credits, and balances, and by DIAN Resoluciones on the administrative procedures for issuing clearance certificates. Under Resolution 000070 de 2016, the DIAN established the procedures and timeframes for processing paz y salvo requests filed through the MUISCA electronic services platform (Modelo Único de Ingresos, Servicio y Control Automatizado).

The Certificado de Paz y Salvo Tributario confirms that the taxpayer: has filed all required tax returns (declaraciones tributarias) for all periods in which they were required to do so; has no outstanding definitive tax assessments (liquidaciones oficiales en firme) pending payment; has no active tax collection proceedings (cobros coactivos) by the DIAN; has resolved or contested any tax disputes (recursos de reconsideración, acciones de nulidad y restablecimiento del derecho before the Consejo de Estado) so that no final enforceable tax debt remains; and has complied with any installment payment agreements (facilidades de pago) granted under Article 814 of the ET.

The certificate is distinct from the RUT certificate (Registro Único Tributario — Resolución 000139 de 2012) which simply evidences tax registration, and from the UGPP paz y salvo (Unidad de Gestión Pensional y Parafiscal), which evidences compliance with pension and parafiscal contributions (salud, pensión, ARL, SENA, ICBF, caja de compensación). Large taxpayers (grandes contribuyentes) designated by DIAN Resolución annually have special procedures for requesting the certificate. The Procuraduría General de la Nación and Contraloría General de la República also require paz y salvo certificates for public officials and government contractors.

The DIAN has a statutory response period of 15 business days (días hábiles) from receipt of a complete request to issue the certificate, under the general administrative procedure of the Código de Procedimiento Administrativo y de lo Contencioso Administrativo (CPACA — Ley 1437 de 2011). Failure to respond within this period triggers the silencio administrativo positivo (deemed approval) rule under Article 83 of the CPACA, though in practice the DIAN processes the vast majority of requests within the statutory period through the MUISCA platform. Taxpayers may request the certificate online through the DIAN portal (www.dian.gov.co) or in person at any DIAN service center (Punto de Contacto).

The request for a DIAN Tax Clearance Certificate is required in multiple legal, commercial, and administrative situations in Colombia.

Government contracting: Ley 80 de 1993 (Estatuto General de la Contratación Pública) and Ley 1150 de 2007 require bidders and contractors to demonstrate compliance with tax obligations. Article 38 of Ley 80/1993 establishes that having outstanding enforceable tax debts with the DIAN is a legal incapacity (inhabilidad) to contract with state entities. The Sistema Electrónico de Contratación Pública (SECOP II) requires uploading the DIAN paz y salvo as part of the qualification documents in public procurement processes. Without a valid certificate, a company or individual cannot be awarded a government contract.

Business liquidation and commercial deregistration: When a company proceeds to voluntary liquidation under the Código de Comercio (Decreto 410 de 1971) or statutory dissolution, the final liquidator must obtain the DIAN paz y salvo before the Cámara de Comercio can process the cancellation of the company's business registration (matrícula mercantil). Without the certificate, the company remains legally registered and the former owners continue to incur tax obligations.

Real estate and significant asset transactions: Although the Estatuto Tributario does not universally require a DIAN paz y salvo for all property sales, notarios and buyers typically request it as part of due diligence when the seller is a business entity. For large commercial real estate transactions before the Superintendencia de Notariado y Registro, tax clearance is standard practice.

Immigration and visa applications: The Ministerio de Relaciones Exteriores and the Unidad Administrativa Especial Migración Colombia may require a paz y salvo for certain visa applications by Colombian nationals seeking to establish tax residence abroad, or for foreigners applying for long-term visas requiring proof of Colombian tax compliance.

Credit and financial transactions: Banks, financial cooperatives, and institutional lenders regulated by the Superintendencia Financiera de Colombia often require a DIAN paz y salvo as part of the documentation for significant credit facilities, particularly for commercial loans to businesses and self-employed individuals (personas naturales con actividad económica).

Merger, acquisition, and company restructuring: Parties to a merger, acquisition, or spin-off (escisión) involving Colombian companies as part of pre-closing due diligence verify DIAN paz y salvo status to assess undisclosed tax liabilities that could affect the transaction value or trigger successor liability (responsabilidad solidaria) under Article 793 of the Estatuto Tributario.

The DIAN Tax Clearance Certificate Request must contain the following essential elements for valid submission and timely processing by the DIAN.

**Full taxpayer identification:** Full name or corporate name exactly as registered in the RUT (Registro Único Tributario), NIT with check digit (dígito de verificación), taxpayer type (natural person, legal entity, large contributor — gran contribuyente, medium or small taxpayer), registered notification address in the RUT, email, and contact phone. Under Resolution 000139 de 2012, the RUT data must be kept current — any discrepancy between the request and RUT records will delay processing.

**Purpose of the certificate:** Clear statement of the purpose for which the certificate is requested (government contract, company liquidation, visa application, financial transaction, etc.) and the entity or proceeding that requires it. The DIAN may require different supporting documents depending on the stated purpose.

**Tax periods covered:** Specification of the tax obligations and periods for which clearance is sought — income tax (renta), VAT (IVA), withholding taxes (retención en la fuente), industry and commerce self-withholding (autoretención CREE for applicable entities), and any other tax for which the taxpayer is registered in the RUT. Under Article 815 of the Estatuto Tributario, the DIAN applies available tax credits (saldos a favor) against outstanding debts before issuing the certificate.

**Current tax return filings:** Confirmation that all tax returns (declaraciones de renta, IVA, retención en la fuente) due up to the request date have been filed through MUISCA (www.muisca.dian.gov.co) or the applicable electronic platform. Unfiled returns are the most common reason for rejection of paz y salvo requests.

**Payment of outstanding balances:** Evidence of payment of any outstanding tax debts, including principal, interest, and penalties (intereses moratorios and sanciones) under Articles 634 to 651 of the Estatuto Tributario. If an installment payment agreement (facilidad de pago) under Article 814 ET is in place, evidence of current compliance with the agreement must be attached.

**Pending disputes or appeals:** If there are active tax disputes (recursos de reconsideración before DIAN, or acciones de nulidad y restablecimiento del derecho before the Consejo de Estado), the request must identify them. The DIAN cannot require payment of amounts under active appeal as a condition for issuing the certificate, but may note the pending dispute in the certificate.

**Electronic submission through MUISCA:** The request must be submitted through the DIAN's MUISCA platform (www.dian.gov.co) using the taxpayer's digital signature (firma electrónica) or through an authorized representative with a duly registered poder. In-person submissions are also accepted at any DIAN Punto de Contacto. forms-legal.com provides this DIAN Tax Clearance Certificate Request template as a practical starting point — taxpayers should verify current DIAN requirements through www.dian.gov.co before submitting, as procedures may be updated by DIAN Resoluciones.

**UGPP coordination:** If the request requires simultaneous UGPP (Unidad de Gestión Pensional y Parafiscal) clearance for pension and parafiscal contributions, a separate request must be filed with the UGPP, which issues its own paz y salvo. The DIAN certificate covers national tax obligations only and does not include parafiscal contributions managed by the UGPP.