{"id":7669,"date":"2026-10-20T12:51:55","date_gmt":"2026-10-20T15:51:55","guid":{"rendered":"https:\/\/bakertillylatam.com\/?p=7669"},"modified":"2026-10-20T12:57:18","modified_gmt":"2026-10-20T15:57:18","slug":"decreto-legislativo-1413-de-2026-incentivos-tributarios-para-impulsar-la-inversion-y-reconstruccion-en-colombia","status":"publish","type":"post","link":"https:\/\/bakertillylatam.com\/en\/news\/decreto-legislativo-1413-de-2026-incentivos-tributarios-para-impulsar-la-inversion-y-reconstruccion-en-colombia\/","title":{"rendered":"Decreto Legislativo 1413 de 2026: Incentivos tributarios para impulsar la inversi\u00f3n y reconstrucci\u00f3n en Colombia"},"content":{"rendered":"<p id=\"p-rc_19a26f18fd5f1479-139\" data-path-to-node=\"7\"><span data-path-to-node=\"7,0\">El Gobierno Nacional de Colombia ha dictado una serie de medidas econ\u00f3micas extraordinarias para apoyar a las zonas afectadas por el reciente evento tel\u00farico del 10 de agosto de 2026. A trav\u00e9s de la expedici\u00f3n del <b data-path-to-node=\"7,0\" data-index-in-node=\"214\">Decreto Legislativo 1413 de 2026<\/b><\/span><span data-path-to-node=\"7,2\"> \u2014promulgado dentro del marco del Estado de Emergencia Econ\u00f3mica, Social y Ecol\u00f3gica (Decreto 1261 de 2026, modificado por el Decreto 1348 de 2026)<\/span><span data-path-to-node=\"7,4\">\u2014, se establece un <b data-path-to-node=\"7,4\" data-index-in-node=\"19\">r\u00e9gimen transitorio de incentivos fiscales<\/b> orientado a reactivar la econom\u00eda y atraer nuevas inversiones privadas hacia los municipios impactados<\/span><span data-path-to-node=\"7,6\">.<\/span><\/p>\n<p id=\"p-rc_19a26f18fd5f1479-140\" data-path-to-node=\"8\"><span data-path-to-node=\"8,0\">Este marco de beneficios aplica tanto a personas naturales como jur\u00eddicas, nacionales o extranjeras<\/span><span data-path-to-node=\"8,2\">, que desarrollen proyectos de inversi\u00f3n nuevos orientados a la reconstrucci\u00f3n, expansi\u00f3n o desarrollo en los territorios delimitados<\/span><span data-path-to-node=\"8,4\">.<\/span><\/p>\n<p data-path-to-node=\"9\">A continuaci\u00f3n, destacamos los aspectos centrales que todo inversionista o empresa debe considerar para aprovechar este r\u00e9gimen.<\/p>\n<h2 data-path-to-node=\"11\">Principales Beneficios Fiscales (A\u00f1os Gravables 2026 y 2027)<\/h2>\n<p id=\"p-rc_19a26f18fd5f1479-141\" data-path-to-node=\"12\"><span data-path-to-node=\"12,0\">Las empresas que califiquen e inviertan en las zonas afectadas podr\u00e1n acceder a un paquete integral de alivios tributarios vigentes hasta el <b data-path-to-node=\"12,0\" data-index-in-node=\"141\">31 de diciembre de 2027<\/b><\/span><span data-path-to-node=\"12,2\">:<\/span><\/p>\n<ol start=\"1\" data-path-to-node=\"13\">\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-142\" data-path-to-node=\"13,0,0\"><span data-path-to-node=\"13,0,0,0\"><b data-path-to-node=\"13,0,0,0\" data-index-in-node=\"0\">Tarifa preferencial en el Impuesto sobre la Renta (Art. 7):<\/b> Se fija una tarifa del <b data-path-to-node=\"13,0,0,0\" data-index-in-node=\"83\">20%<\/b> sobre la renta l\u00edquida gravable proveniente directamente del proyecto calificado<\/span><span data-path-to-node=\"13,0,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-143\" data-path-to-node=\"13,1,0\"><span data-path-to-node=\"13,1,0,0\"><b data-path-to-node=\"13,1,0,0\" data-index-in-node=\"0\">Reducci\u00f3n adicional por generaci\u00f3n de empleo (Art. 10):<\/b> Por cada bloque de <b data-path-to-node=\"13,1,0,0\" data-index-in-node=\"75\">250 empleos directos nuevos<\/b> generados y vinculados al proyecto, la tarifa de renta disminuir\u00e1 <b data-path-to-node=\"13,1,0,0\" data-index-in-node=\"169\">1 punto porcentual<\/b>, pudiendo alcanzar un piso preferencial de hasta el <b data-path-to-node=\"13,1,0,0\" data-index-in-node=\"240\">15%<\/b><\/span><span data-path-to-node=\"13,1,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-144\" data-path-to-node=\"13,2,0\"><span data-path-to-node=\"13,2,0,0\"><b data-path-to-node=\"13,2,0,0\" data-index-in-node=\"0\">Depreciaci\u00f3n Acelerada (Art. 8):<\/b> Deducci\u00f3n fiscal acelerada con una tasa anual del <b data-path-to-node=\"13,2,0,0\" data-index-in-node=\"83\">50%<\/b> para activos fijos de propiedad, planta y equipo productivos adquiridos, construidos o rehabilitados para el proyecto<\/span><span data-path-to-node=\"13,2,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-145\" data-path-to-node=\"13,3,0\"><span data-path-to-node=\"13,3,0,0\"><b data-path-to-node=\"13,3,0,0\" data-index-in-node=\"0\">Exenci\u00f3n de IVA en Importaciones (Art. 9):<\/b> Exenci\u00f3n de IVA en la importaci\u00f3n de bienes de capital, materias primas e insumos indispensables para el proyecto, siempre que no exista producci\u00f3n nacional equivalente<\/span><span data-path-to-node=\"13,3,0,2\">.<\/span><\/p>\n<\/li>\n<\/ol>\n<h2 data-path-to-node=\"15\">Requisitos y Criterios de Elegibilidad<\/h2>\n<p id=\"p-rc_19a26f18fd5f1479-146\" data-path-to-node=\"16\"><span data-path-to-node=\"16,0\">Para acceder y mantener estos incentivos, los inversionistas deben cumplir con condiciones estrictas de elegibilidad<\/span><span data-path-to-node=\"16,2\">:<\/span><\/p>\n<ul data-path-to-node=\"17\">\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-147\" data-path-to-node=\"17,0,0\"><span data-path-to-node=\"17,0,0,0\"><b data-path-to-node=\"17,0,0,0\" data-index-in-node=\"0\">Inversi\u00f3n Nueva:<\/b> Los recursos deben ser adicionales y no haber estado comprometidos antes de la entrada en vigor del decreto<\/span><span data-path-to-node=\"17,0,0,2\">. Quedan excluidos los traslados de activos preexistentes o reorganizaciones empresariales sin capital fresco<\/span><span data-path-to-node=\"17,0,0,4\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-148\" data-path-to-node=\"17,1,0\"><span data-path-to-node=\"17,1,0,0\"><b data-path-to-node=\"17,1,0,0\" data-index-in-node=\"0\">Calificaci\u00f3n Previa:<\/b> El proyecto debe ser evaluado y aprobado formalmente por el <b data-path-to-node=\"17,1,0,0\" data-index-in-node=\"81\">Ministerio de Comercio, Industria y Turismo (MinCIT)<\/b><\/span><span data-path-to-node=\"17,1,0,2\">, entidad que responder\u00e1 en un plazo de 15 d\u00edas h\u00e1biles tras la recepci\u00f3n completa de los documentos<\/span><span data-path-to-node=\"17,1,0,4\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-149\" data-path-to-node=\"17,2,0\"><span data-path-to-node=\"17,2,0,0\"><b data-path-to-node=\"17,2,0,0\" data-index-in-node=\"0\">Plazos de Ejecuci\u00f3n:<\/b> Los proyectos deben iniciar dentro de los <b data-path-to-node=\"17,2,0,0\" data-index-in-node=\"63\">12 meses<\/b> siguientes a la declaratoria de la emergencia<\/span><span data-path-to-node=\"17,2,0,2\"> y ejecutarse en un plazo m\u00e1ximo de tres a\u00f1os gravables<\/span><span data-path-to-node=\"17,2,0,4\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-150\" data-path-to-node=\"17,3,0\"><span data-path-to-node=\"17,3,0,0\"><b data-path-to-node=\"17,3,0,0\" data-index-in-node=\"0\">Trazabilidad y Control:<\/b> Se requiere mantener contabilidad independiente que permita auditar la atribuci\u00f3n directa de los ingresos, activos y empleos al proyecto calificado<\/span><span data-path-to-node=\"17,3,0,2\">.<\/span><\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"19\">Sectores Habilitados y Montos M\u00ednimos de Inversi\u00f3n<\/h2>\n<p id=\"p-rc_19a26f18fd5f1479-151\" data-path-to-node=\"20\"><span data-path-to-node=\"20,0\">Los beneficios est\u00e1n dirigidos a sectores clave para la reactivaci\u00f3n econ\u00f3mica local, exigiendo montos m\u00ednimos de inversi\u00f3n calculados en Unidades de Valor Tributario (UVT)<\/span><span data-path-to-node=\"20,2\">:<\/span><\/p>\n<ul data-path-to-node=\"21\">\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-152\" data-path-to-node=\"21,0,0\"><span data-path-to-node=\"21,0,0,0\"><b data-path-to-node=\"21,0,0,0\" data-index-in-node=\"0\">Turismo:<\/b> Inversi\u00f3n m\u00ednima de 950.000 UVT <i data-path-to-node=\"21,0,0,0\" data-index-in-node=\"41\">(~ $49.755 millones COP)<\/i><\/span><span data-path-to-node=\"21,0,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-153\" data-path-to-node=\"21,1,0\"><span data-path-to-node=\"21,1,0,0\"><b data-path-to-node=\"21,1,0,0\" data-index-in-node=\"0\">Agroindustria:<\/b> Inversi\u00f3n m\u00ednima de 1.100.000 UVT <i data-path-to-node=\"21,1,0,0\" data-index-in-node=\"49\">(~ $57.611 millones COP)<\/i><\/span><span data-path-to-node=\"21,1,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-154\" data-path-to-node=\"21,2,0\"><span data-path-to-node=\"21,2,0,0\"><b data-path-to-node=\"21,2,0,0\" data-index-in-node=\"0\">Construcci\u00f3n e Infraestructura:<\/b> Inversi\u00f3n m\u00ednima de 1.100.000 UVT <i data-path-to-node=\"21,2,0,0\" data-index-in-node=\"66\">(~ $57.611 millones COP)<\/i><\/span><span data-path-to-node=\"21,2,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-155\" data-path-to-node=\"21,3,0\"><span data-path-to-node=\"21,3,0,0\"><b data-path-to-node=\"21,3,0,0\" data-index-in-node=\"0\">Industria Manufacturera:<\/b> Inversi\u00f3n m\u00ednima de 2.350.000 UVT <i data-path-to-node=\"21,3,0,0\" data-index-in-node=\"59\">(~ $123.078 millones COP)<\/i><\/span><span data-path-to-node=\"21,3,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_19a26f18fd5f1479-156\" data-path-to-node=\"21,4,0\"><span data-path-to-node=\"21,4,0,0\"><b data-path-to-node=\"21,4,0,0\" data-index-in-node=\"0\">Servicios:<\/b> Inversi\u00f3n m\u00ednima de 2.350.000 UVT <i data-path-to-node=\"21,4,0,0\" data-index-in-node=\"45\">(~ $123.078 millones COP)<\/i><\/span><span data-path-to-node=\"21,4,0,2\">.<\/span><\/p>\n<\/li>\n<\/ul>\n<p id=\"p-rc_19a26f18fd5f1479-157\" data-path-to-node=\"22\"><span data-path-to-node=\"22,0\">Nota: Quedan expresamente excluidas las actividades extractivas de recursos naturales no renovables (miner\u00eda e hidrocarburos), el comercio mayorista\/minorista y el sector financiero o inmobiliario tradicional<\/span><span data-path-to-node=\"22,2\">.<\/span><\/p>\n<h2 data-path-to-node=\"24\">Consideraciones Estrat\u00e9gicas para Inversionistas<\/h2>\n<p id=\"p-rc_19a26f18fd5f1479-158\" data-path-to-node=\"25\"><span data-path-to-node=\"25,0\">Dado que este beneficio tiene un car\u00e1cter transitorio y est\u00e1 sujeto a verificaci\u00f3n continua por parte de la DIAN y el MinCIT<\/span><span data-path-to-node=\"25,2\">, es vital que las compa\u00f1\u00edas estructuren adecuadamente la viabilidad de sus proyectos, aseguren el cumplimiento de los est\u00e1ndares de trazabilidad y prevean los avances de la reglamentaci\u00f3n t\u00e9cnica pendiente<\/span><span data-path-to-node=\"25,4\">.<\/span><\/p>\n<p id=\"p-rc_19a26f18fd5f1479-159\" data-path-to-node=\"26\"><span data-path-to-node=\"26,0\">Descargue el an\u00e1lisis detallado elaborado por nuestros especialistas tributarios para conocer las implicaciones y requisitos completos del decreto<\/span><span data-path-to-node=\"26,2\">.<\/span><\/p>\n<p><b data-path-to-node=\"3\" data-index-in-node=\"0\">Por:<\/b> Equipo de Asesor\u00eda Tributaria \u2013 Baker Tilly<\/p>\n<p>&nbsp;<\/p>\n<h3 data-path-to-node=\"29\">\u00bfC\u00f3mo puede ayudarle Baker Tilly?<\/h3>\n<p data-path-to-node=\"30\">En <b data-path-to-node=\"30\" data-index-in-node=\"3\">Baker Tilly Colombia y Latam<\/b> acompa\u00f1amos a los inversionistas en la estructuraci\u00f3n de proyectos de inversi\u00f3n, evaluaci\u00f3n de elegibilidad tributaria, representaci\u00f3n ante el Ministerio de Comercio, Industria y Turismo, y auditor\u00eda de trazabilidad fiscal para asegurar el m\u00e1ximo aprovechamiento de estos incentivos con total seguridad jur\u00eddica.<\/p>\n<p data-path-to-node=\"30\"><a href=\"\/en\/offices\/colombia\/\">Cont\u00e1ctanos oficina de Colombia<\/a><\/p>\n<p><iframe style=\"width: 100%; height: 400px; border: 1px solid lightgray;\" src=\"https:\/\/heyzine.com\/flip-book\/f7e9c62f73.html\" scrolling=\"no\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>","protected":false},"excerpt":{"rendered":"<p>El Gobierno Nacional de Colombia ha dictado una serie de medidas econ\u00f3micas extraordinarias para apoyar a las zonas afectadas por el reciente evento tel\u00farico del 10 de agosto de 2026. A trav\u00e9s de la expedici\u00f3n del Decreto Legislativo 1413 de 2026 \u2014promulgado dentro del marco del Estado de Emergencia Econ\u00f3mica, Social y Ecol\u00f3gica (Decreto 1261 [&hellip;]<\/p>","protected":false},"author":14,"featured_media":7672,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[102,1],"tags":[],"class_list":["post-7669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacada","category-novedades"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decreto Legislativo 1413 de 2026: Incentivos tributarios para impulsar la inversi\u00f3n y reconstrucci\u00f3n en Colombia - Baker Tilly LATAM<\/title>\n<meta name=\"description\" content=\"Descubre c\u00f3mo aprovechar los beneficios fiscales para nuevas inversiones en Colombia tras el sismo de 2026. 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