Colombia DIAN Annual Individual Income Tax Return (Formulario 210)

The tax year (año gravable) being declared.

The unique form number assigned to this return by DIAN. Assigned by the DIAN filing system (SI de Diligenciamiento), not entered by the filer.

The taxpayer's Tax Identification Number (NIT) assigned by DIAN, without the check digit. Must match casilla 5 of the taxpayer's RUT (Registro Único Tributario) main page.

The NIT's check digit ('Dígito de Verificación'), as shown in casilla 6 of the taxpayer's RUT main page.

Auto-filled from casilla 31 of the taxpayer's RUT main page.

Auto-filled from casilla 32 of the taxpayer's RUT main page.

Auto-filled from casilla 33 of the taxpayer's RUT main page.

Auto-filled from casilla 34 of the taxpayer's RUT main page.

Code of the DIAN sectional directorate corresponding to the taxpayer's principal place of business, per casilla 12 of the RUT.

CIIU economic activity code that generated the highest income in the tax period, matching one of the activities registered in the taxpayer's RUT (casillas 46, 48 or 50 of the RUT main page). Coded against DIAN's CIIU classification (Resoluciones 000114/2020, 001232/2022, 000086/2023); the code table itself is not reproduced in this form.

If this return is a correction to a prior return, the code identifying the type of correction.

The form number of the return being corrected, or of the administrative act giving rise to the correction.

Whether the filer is submitting a return for a fraction of the following tax year (selected as 'Nueva fracción año' before entering the form).

System-calculated 1% deduction for electronic-invoiced purchases of goods/services by cédula general filers (article 336-5 E.T.), capped at 240 UVT per year. Calculated automatically from casilla 297 (Compra de bienes y/o servicios con factura electrónica, not on this form — entered only inside the DIAN e-filing system).

Total patrimonial value of all money-appreciable assets and rights held in Colombia or abroad by the taxpayer at the end of the fiscal period.

Total outstanding debts as of December 31 of the fiscal period (financial obligations, accounts payable, leases payable, taxes payable, employee-benefit liabilities, deferred income, and other liabilities).

System-calculated: casilla 29 (Total patrimonio bruto) minus casilla 30 (Deudas).

Total salary, legal/extra-legal bonuses, severance (cesantías), per diems, representation expenses, in-kind income, wrongful-dismissal indemnities, and similar labour-derived income, including income obtained abroad, and (per this instructivo's own note) certain independent-worker fees/commissions/compensation for personal services where the filer forgoes the numeral 10 art. 206 E.T. exemption.

Non-taxable income within labour income: mandatory pension-fund and health-system contributions, qualifying voluntary RAIS contributions, non-reimbursable educational support tied to an employment relationship, and other non-constitutive income applicable to labour income.

System-calculated: casilla 32 (Ingresos brutos) minus casilla 33 (Ingresos no constitutivos de renta).

Deposits to AFC housing-savings accounts, voluntary private pension-fund contributions (FVP), and AVC accounts, capped at 30% of annual labour/tax income and 3,800 UVT/year. Only enterable if casilla 34 is greater than zero.

Other labour-income exemptions besides voluntary AFC/FVP/AVC contributions (article 206 E.T. exemptions: work-accident/maternity indemnities, burial expenses, pre-2017 severance, 25% general labour exemption up to 790 UVT/year, judicial/diplomatic representation-expense exemptions, CAN Decision 578 treaty income, etc.).

System-calculated: sum of casilla 35 and casilla 36.

Housing-loan interest and monetary-correction payments deductible under article 119 E.T., capped at 1,200 UVT/year. Only enterable if casilla 34 is greater than zero.

Other imputable deductions to labour income besides housing interest: independent-worker severance contributions (up to 2,500 UVT), health-insurance payments (up to 16 UVT/month), dependent deductions (up to 32 UVT/month, max 4 dependents), 50% of GMF financial-transactions tax paid, and ICETEX student-loan interest (up to 100 UVT/year).

System-calculated: sum of casilla 38 and casilla 39.

System-calculated: the DIAN filing system distributes the shared 40%-of-income/1,340-UVT-annual cap (computed across all four cédula general sub-schedules combined, per the instructivo's shared allocation rule) to this sub-schedule first, up to casilla 34 and up to the sum of casillas 37 and 40.

System-calculated: casilla 34 (Renta líquida) minus casilla 41 (Rentas exentas y/o deducciones imputables (Limitadas)), floored at the positive result.

Income from fees, commissions, and compensation for personal services rendered outside an employment relationship, for filers who chose to deduct actual costs/expenses instead of the numeral 10 art. 206 E.T. exemption.

Non-taxable income within this schedule: mandatory pension/health-system contributions and other non-constitutive income applicable to non-employment labour income.

Costs and expenses associated with generating this income, deductible under articles 107/107-1/771-2 E.T. (including 100% of taxes/rates/contributions paid, and the 120%-of-salary deduction for employees under 28 in their first job, article 108-5 E.T.).

System-calculated: casilla 43 minus casillas 44 and 45, floored at the positive result.

AFC/FVP/AVC deposits, capped at 30% of the year's tax income and 3,800 UVT/year. Only enterable if casilla 46 is greater than zero.

Other article 206 E.T. exemptions applicable to this schedule besides voluntary AFC/FVP/AVC contributions.

System-calculated: sum of casillas 47 and 48.

Housing-loan interest, capped at 1,200 UVT/year (article 119 E.T.). Only enterable if casilla 46 is greater than zero.

Other imputable deductions besides housing interest: independent-worker severance (up to 2,500 UVT), health payments (up to 16 UVT/month), dependents (up to 32 UVT/month, max 4), 50% of GMF, ICETEX interest (up to 100 UVT/year).

System-calculated: sum of casillas 50 and 51.

System-calculated: DIAN's filing system allocates the shared 40%/1,340-UVT cap to this sub-schedule second (after casilla 41), up to casilla 46 and up to the sum of casillas 49 and 52.

System-calculated: casilla 43 minus casillas 44, 45 and 53, floored at the positive result.

System-calculated: casillas 44 plus 45 minus casilla 43, floored at the positive result (i.e. only populated when the schedule produced a loss).

Prior-year (as of Dec 31 of the year before the one being declared) accumulated losses in this schedule being compensated, subject to article 147 E.T. limits and DUR 1625/2016 art. 1.2.1.20.6.

System-calculated: casilla 54 minus casilla 56, floored at the positive result.

Interest and financial yields, rents from movable/immovable property, royalties and intellectual-property exploitation income, including amounts obtained abroad.

Non-taxable income within capital income: mandatory pension contributions and the inflationary component of financial yields (articles 38, 39, 41 E.T.).

Costs and expenses with a causal relationship to generating capital income, deductible under articles 107/107-1 E.T., including 100% of taxes/rates/contributions paid and the 120%-of-salary first-job-under-28 deduction (article 108-5 E.T.).

System-calculated: casilla 58 minus casillas 59 and 60, floored at the positive result.

Passive income (article 884 E.T.) from Controlled Foreign Entities (ECE), for Colombian tax residents holding a direct or indirect interest of 10% or more in the ECE's capital or results.

AFC/FVP/AVC deposits, capped at 30% of the year's tax income and 3,800 UVT/year. Only enterable if casilla 61 plus casilla 62 is greater than zero.

Other exemptions applicable to capital income besides voluntary AFC/FVP/AVC contributions (e.g. CAN Decision 578 treaty income). Only enterable if casilla 61 plus casilla 62 is greater than zero.

System-calculated: sum of casillas 63 and 64.

Housing-loan interest, capped at 1,200 UVT/year. Only enterable if casilla 61 plus casilla 62 is greater than zero.

Other imputable deductions besides housing interest: 50% of GMF, independent-worker severance (up to 2,500 UVT), ICETEX interest (up to 100 UVT/year).

System-calculated: sum of casillas 66 and 67.

System-calculated: DIAN's filing system allocates the remaining shared 40%/1,340-UVT cap (after casillas 41 and 53) to this sub-schedule third, up to casillas 61+62 and up to the sum of casillas 65 and 68.

System-calculated: (casilla 58 + casilla 62) minus (casillas 59, 60 and 69), floored at the positive result.

System-calculated: (casilla 59 + casilla 60) minus (casilla 58 + casilla 62), floored at the positive result.

Prior-year capital-income losses being compensated against this year's capital income, per article 147 E.T. and DUR 1625/2016 art. 1.2.1.20.6.

System-calculated: casilla 70 minus casilla 72, floored at the positive result.

All income not classified under any other cédula, including business/commercial income, gains on assets held under 2 years, indemnities, non-reimbursable educational support not tied to employment, and rewards, including amounts obtained abroad.

Returns, rebates and discounts that reduce ordinary non-labour income for the period.

Non-taxable income within non-labour income: non-reimbursable educational support, gains from selling ≤3% of a listed company's shares in a year (article 36-1 E.T.), mandatory/qualifying voluntary pension contributions, and reward payments.

Cost of goods/services sold plus administrative, distribution/sales, and financial expenses with a causal relationship to non-labour income, deductible under articles 59/107/107-1/118-1 E.T., including 100% of taxes/rates/contributions paid and the 120%-of-salary first-job-under-28 deduction (article 108-5 E.T.) and the 150% San Andrés/Providencia/Santa Catalina tourism-sector transitional deduction for 2023.

System-calculated: casilla 74 minus casillas 75, 76 and 77, floored at the positive result.

Passive income (article 884 E.T.) from Controlled Foreign Entities (ECE), for Colombian tax residents holding a direct or indirect interest of 10% or more in the ECE's capital or results.

AFC/FVP/AVC deposits, capped at 30% of casilla 74 (Ingresos brutos) and 3,800 UVT/year. Only enterable if casilla 78 plus casilla 79 is greater than zero.

Other exemptions applicable to non-labour income besides voluntary AFC/FVP/AVC contributions: CAN Decision 578 treaty income, and the article 207-2 E.T. new/renovated-hotel-services exemption for filers who accredited eligibility before it was phased out. Only enterable if casilla 78 plus casilla 79 is greater than zero.

System-calculated: sum of casillas 80 and 81.

Housing-loan interest, capped at 1,200 UVT/year. Only enterable if casilla 78 plus casilla 79 is greater than zero.

Other imputable deductions besides housing interest: 50% of GMF, independent-worker severance (up to 2,500 UVT), ICETEX interest (up to 100 UVT/year).

System-calculated: sum of casillas 83 and 84.

System-calculated: DIAN's filing system allocates the remaining shared 40%/1,340-UVT cap (after casillas 41, 53 and 69) to this sub-schedule last, up to casillas 78+79 and up to the sum of casillas 82 and 85.

System-calculated: (casilla 74 + casilla 79) minus (casillas 75, 76, 77 and 86), floored at the positive result.

System-calculated: (casillas 75 + 76 + 77) minus (casilla 74 + casilla 79), floored at the positive result.

Prior-year non-labour-income losses being compensated, per article 147 E.T. and DUR 1625/2016 art. 1.2.1.20.6.

System-calculated: casilla 87 minus casilla 89, floored at the positive result.

System-calculated: sum of casillas 41, 42, 53, 57, 69, 73, 86 and 90 — the combined net income of all four cédula general sub-schedules (labour, non-employment labour, capital, non-labour).

System-calculated: sum of casilla 28 (1% electronic-invoice deduction), casillas 41, 53, 69 and 86 (the four limited exempt-income/deduction sub-totals), and casilla 139 (dependents addition), capped overall at 40% of qualifying income and 1,340 UVT/year (article 336 E.T.), with the numeral 6-9 art. 206 E.T. and treaty-income exemptions excluded from the cap.

System-calculated: casilla 91 (Renta líquida cédula general) minus casilla 92, floored at the positive result.

Fiscal losses declared for tax years 2018 and earlier, not yet compensated, applied against the cédula general (without affecting Rentas de trabajo), per the transitional paragraph of article 330 E.T.

Excess presumptive-income amounts from years up to and including 2016 not yet compensated, applied up to the value of this period's ordinary cédula general net income, per article 189 E.T.

Taxable income items added to the cédula general outside the ordinary computation: undeclared assets and/or non-existent liabilities (article 239-1 E.T.), recovered deductions, unjustified wealth-comparison income (comparación patrimonial), and income from presumed purchases omitted from the purchase register. No exempt income or deduction may be applied against amounts in this casilla.

System-calculated: (casilla 93 + casilla 96) minus (casilla 94 + casilla 95), floored at the positive result.

Presumptive income computed by applying a 0% rate (article 189 E.T., current rate) to the taxpayer's prior-year net worth after excluding shareholdings in domestic companies, force-majeure-affected assets, assets tied to unproductive-period businesses, mining-sector assets (post-2002), the first 19,000 UVT of agricultural assets, the first 8,000 UVT of the taxpayer's home, and sports-club recreational assets — then adding back taxable income from excepted assets, and reducing proportionally for exempt income taken elsewhere in the cédula general. Compared against casilla 97 to determine the greater taxable base (article 336 E.T.).

Retirement, disability, old-age, survivor and occupational-risk pensions, including substitute indemnities and pension-savings withdrawals, plus military/police retirement allowances, from Colombian and foreign sources.

Mandatory health-system contributions and Fondo de Solidaridad Pensional contributions applicable to pension income.

System-calculated: casilla 99 minus casilla 100, floored at the positive result.

The portion of monthly pension payments exempt under numeral 5 article 206 E.T. — up to 1,000 UVT/month of the net (post health-contribution) pension payment; amounts above that threshold are taxable.

System-calculated: casilla 101 minus casilla 102.

Dividends/participations paid or credited from undistributed 2016-and-earlier profits, plus profits distributed/repatriated by a Controlled Foreign Entity (ECE) that were already taxed under Título I Libro VII E.T. (if not, report in casilla 109 instead).

The portion of casilla 104 that is non-constitutive income under numeral 3 article 49 E.T. (utilities not subject to articles 242/245/246/342/343 E.T.), including qualifying ECE distributions.

System-calculated: casilla 104 minus casilla 105.

Dividends/participations for tax years 2017 onward distributed under the numeral 3 article 49 E.T. calculation, taxed at the rate in the first paragraph of article 242 E.T.

Dividends/participations for tax years 2017 onward from profits calculated under paragraph 2 article 49 E.T., taxed at the rate in the second paragraph of article 242 E.T. For 2023 onward, the filing system also collects the applicable article 240 E.T. rate for this concept.

Foreign-sourced dividends/participations, including ECE passive income under article 884 E.T., unless a listed exception applies (e.g. underlying active-income profits meeting the 80% active-income and indirect-control tests, or profits that would have been treaty-exempt if distributed directly).

The portion of casilla 109 exempt under CAN Decision 578 (treaty income sourced from a Comunidad Andina member country).

System-calculated: the greater of casilla 97 (Renta líquida gravable cédula general) and casilla 98 (Renta presuntiva), plus casillas 103, 107 and 108, minus casilla 118 — the combined taxable base for the general/pension/dividend tax computation below.

Total occasional-gains income: sale of fixed assets held ≥2 years, company liquidations after ≥2 years, inheritances/legacies/donations/gratuitous inter-vivos transfers, conjugal-portion receipts, lottery/raffle/similar winnings (gross of withholding), and qualifying ECE share-disposal gains.

Cost of the fixed assets disposed of in Colombia or abroad giving rise to the occasional gain, determined under Capítulo II Título I Libro 1 E.T.

Statutory occasional-gain exemptions: life-insurance indemnities up to 3,250 UVT, the first 13,000 UVT of a decedent's home, the first 6,500 UVT of other real property, the first 3,250 UVT of conjugal-portion/inheritance/legacy assignments, 20% of inheritance/legacy/donation assets received (capped at 1,625 UVT), personal effects/books/household goods, and the first 5,000 UVT of gain on the sale of a home when proceeds are channeled through an AFC account or directly to the related mortgage (article 311-1 E.T.).

System-calculated: casilla 112 minus casilla 113 minus casilla 114, floored at zero if negative.

System-calculated: article 241 E.T. progressive-rate table applied to casilla 111, when casilla 97 (Renta líquida gravable cédula general) is greater than casilla 98 (Renta presuntiva).

System-calculated: article 241 E.T. progressive-rate table applied to casilla 111, when casilla 98 (Renta presuntiva) is greater than casilla 97 (Renta líquida gravable cédula general).

System-calculated: the article 240 E.T. corporate-rate schedule (general rate 35% for 2023 onward, with differential rates available for certain entity types) applied to casilla 108.

System-calculated: the article 241 E.T. rate table in force for tax year 2016 and earlier (0% up to 1,090 UVT; 19% marginal from 1,090–1,700 UVT; 28% marginal + 116 UVT from 1,700–4,100 UVT; 33% marginal + 788 UVT above 4,100 UVT) applied to casilla 106.

System-calculated: 35% rate applied to (casilla 109 minus casilla 110).

System-calculated: sum of casillas 116 through 120.

Foreign-source-income taxes paid abroad, creditable against Colombian income tax up to the Colombian tax attributable to that same income (article 254 E.T.), including on foreign dividends and under applicable double-taxation treaties.

Tax credits for qualifying investment in science/technology/innovation projects (30% of amount invested, article 256 E.T.), donations to accredited higher-education scholarship/loan-forgiveness programs, donations to the Fondo Francisco José de Caldas, PhD-holder hiring, and 25%-of-donation credits to régimen especial non-profits (article 257 E.T.) and to Coldeportes talent-scholarship programs (article 257-1 E.T.), jointly capped at 30% of the taxpayer's income-tax liability for the year.

Tax credit under article 254-1 E.T. for dividends/participations declared under article 331 E.T. (0% up to 1,090 UVT of the dividends-cédula taxable base, 19% marginal above), computed on the base of casilla 107 plus casilla 108 minus casilla 118, plus other legally allowed amounts creditable against the tax determined (e.g. VAT paid on productive fixed assets, article 258-1 E.T.).

System-calculated: sum of casillas 122, 123 and 124, subject to the combined 30%-of-tax-liability cap on the articles 256/257/257-1 E.T. discounts within casilla 123.

System-calculated: casilla 121 minus casilla 125.

System-calculated: 20% rate applied to lottery/raffle/betting winnings within casilla 115, and 15% applied to all other occasional gains within casilla 115 (the 'Usuario experto' filing path defaults to 20%, adjustable to 15%).

Foreign taxes paid on occasional gains, creditable against the Colombian occasional-gains tax under applicable double-taxation treaties.

System-calculated: casilla 126 plus casilla 127, minus casilla 128.

The prior year's return's 'Anticipo renta para el año gravable siguiente' figure (defaults to zero if no prior return was filed or no advance was assessed).

The prior year's return's 'Total saldo a favor' amount that was not requested for refund/offset (defaults to zero if no prior credit balance existed).

Income-tax and occasional-gains withholdings (and self-withholdings) applied to the taxpayer during the tax year being declared.

System-calculated advance payment toward next year's tax: 25% of net income tax for first-time filers; 50% of net income tax (this year's or the prior-2-year average, filer's choice) for second-time filers; 75% (this year's or prior-2-year average) from the third filing year onward — in each case minus casilla 132 (withholdings for the year).

System-calculated: (casilla 129 + casilla 133) minus (casilla 130 + casilla 131 + casilla 132), floored at the positive result.

Total penalties applicable to this return (e.g. late-filing or correction penalties); may not be lower than the statutory 10-UVT minimum penalty for late filing, or 10 UVT of the year the original return was filed for a correction penalty.

System-calculated: (casilla 129 + casilla 133 + casilla 135) minus (casilla 130 + casilla 131 + casilla 132), floored at the positive result.

System-calculated: (casilla 130 + casilla 131 + casilla 132) minus (casilla 129 + casilla 133 + casilla 135), floored at the positive result.

The number of economic dependents claimed, per the dependents section the DIAN filing system provides.

72 UVT per economic dependent (up to 4 dependents, i.e. up to 288 UVT), added to casilla 92's cap in addition to the ordinary 10%-of-labour-income monthly dependents deduction, capped at the sum of casillas 42 and 57.

Whether the filer's costs/deductions in casilla 45 exceed the 60%-of-gross-income indicative threshold for non-employment labour income (casilla 45 ÷ casilla 43 > 60%). The filing system computes this ratio automatically once casilla 45 is entered and forces the filer to check this box if the threshold is exceeded — the return cannot be saved as a draft otherwise.

An optional voluntary contribution (article 244-1 E.T.) toward extreme-poverty-reduction, disability-care and elderly-quality-of-life social programs, expressed as a percentage of the amount payable or as a peso value; payable even if the return shows no balance due or a credit balance.

The total amount paid with this return via DIAN Form 490 (Recibo Oficial de Pago Impuestos Nacionales). Defaults to zero.

The code identifying the type of representation of the person signing on the declarant's behalf, per casilla 98 of the declarant's RUT. The underlying representation-type code table is not reproduced in this instructivo.

Code '1', entered when the return must be countersigned by an accountant — required when the taxpayer is obligated to keep accounting books and their gross assets or gross income for the year exceed 100,000 UVT (a threshold expressed in UVT, which is re-set annually — not encodable as a static requiredWhen condition against a fixed peso value, so left description-gated).

The countersigning accountant's or fiscal auditor's professional card (tarjeta profesional) number. This field appears only on the form's own visual grid, directly beneath casilla 982 — it has no narrative entry anywhere in the instructivo text (applicable only when casilla 982/Cód. Contador o Revisor Fiscal is filled in — i.e. an accountant or fiscal auditor signs the return).

Whether the countersigning accountant signs the return 'con salvedades' (with reservations/exceptions noted) (applicable only when casilla 982/Cód. Contador o Revisor Fiscal is filled in — i.e. an accountant or fiscal auditor signs the return).