Woman smiling at the camera sitting at a desk in front of her computer looking at the type of taxpayer
A taxpayer is any natural or legal person who is obliged to pay taxes to the Colombian State. The designation of the type of taxpayer depends on the segmentation carried out by the National Tax and Customs Directorate (DIAN). Do you have doubts about which one you are? I'll tell you!
Below, in this article you will find the phone database characteristics of each type of taxpayer in Colombia, according to the DIAN. In this way, you will be able to identify the type of taxpayer you are and understand your obligations.
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What is a taxpayer?
Let's start with the basics: the definition of a taxpayer. In Colombia, a taxpayer is defined as a natural or legal person who has the obligation to pay taxes to the government, in accordance with the country's tax laws.
This term covers individuals, businesses, non-profit organizations and other entities that, by generating income, owning property or engaging in financial transactions, must contribute to the financing of public services and infrastructure provided by the government.
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Types of taxpayers: how many are there?
After understanding what a taxpayer is, let's explore what it means to be a type of taxpayer in Colombia.
When we refer to the type of taxpayer , we are talking about a specific classification designated by the DIAN , which is determined according to criteria such as economic activities , size and income.
There are various types of taxpayers, and the classification is made according to the nature and characteristics of the tax obligations. The main types of taxpayers in Colombia, according to the DIAN, are:
Large taxpayer: legal entities or similar entities that, during the taxable year prior to the qualification, have obtained net income, other than that obtained by occasional gain, for a value equal to or greater than 5,000,000 Tax Value Units - UVT . In the case of natural persons, it is considered that they meet this condition if during the taxable year prior to the qualification they have declared a gross assets equal to or greater than 3,000,000 Tax Value Units - UVT.
Upper-middle class taxpayer: natural or legal persons with gross assets exceeding 30,000 SMMLV.
Medium taxpayer: includes natural or legal persons with gross assets between 5,001 and 30,000 SMMLV.
Small taxpayer: natural or legal persons with gross assets between 501 and 5,000 SMMLV.
Micro taxpayer: natural or legal persons with gross assets of up to 500 SMMLV.
Legal entities: entities created by one or more individuals with a legal representative , who carry out economic activities.
Salaried Natural Persons: people who receive a fixed monthly salary (workers).
Non-Salaried Natural Persons: natural persons who do not have a fixed salary, who are not direct employees or who do not fall into the category of salaried employees.