International Taxation
In 2026, Colombian tax authorities issued a new ruling clarifying the taxation of digital services provided by foreign companies. The measure expands upon the concept of Significant Economic Presence (SEP), introduced in Law 2277 of 2022, and aims to strengthen oversight of the digital economy.
The tax authorities of Colombia They have made progress in regulating the digital economy through the publication of the Doctrine 000009 of 2026This new guide clarifies key aspects related to the taxation of digital services provided by non-resident companies, developing the concept of Significant Economic Presence (SEP), a key figure for companies operating in the Colombian market without a physical presence.
Context of Significant Economic Presence
The concept of Presencia Económica Significativa It was originally introduced into Colombian legislation through the Law 2277 of 2022This regulation marked a turning point by establishing a framework for taxing income from the sale of goods or the provision of digital services by foreign companies to customers and users in Colombiaeven if those companies did not have a permanent establishment in the country.
The law aimed to adapt the tax system to the new realities of global business, where economic activity no longer necessarily depends on physical infrastructure. However, implementing this concept required regulatory development that detailed its scope and practical application, a gap that the new doctrine seeks to fill.
New clarifications in 2026
According to information provided by the consulting firm Auxadi, the Doctrine 000009 of 2026 The ruling issued by the Colombian tax authority represents a decisive step toward consolidating control over these types of operations. The document details and provides guidance on how the associated taxation should be interpreted and applied. PESproviding legal certainty for both the administration and international companies with interests in the Colombian market.
For Spanish and other jurisdiction companies that provide digital services in ColombiaThis new doctrine requires analysis to ensure proper compliance with tax obligations and avoid potential issues. Clarifying these aspects is fundamental for strategic planning and risk management in internationalization operations. América Latina.
| Key Regulations | Regulatory Milestone |
|---|---|
| Ley 2277 de 2022 | Introduction of the concept of Significant Economic Presence (SEP). |
| Doctrina 000009 de 2026 | Clarification and development of the tax application of the PES for digital services. |
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