Pensioners must declare income before the DIAN this 2024, since when?

For August, September and October, the National Tax and Customs Directorate, Dianwill request the income tax return from Colombians who register a gross assets that exceed 4,500 Tax Value Units at the end of last year, equivalent to $211,792,500 or that register a total income, from credit card consumption or purchases equal to 1,400 UVT, that is, $65,891,000. This limit also applies to pensioners.

According to the Tax Statute, taxpayers who receive a monthly pension of less than 1,000 Tax Value Units, that is, around 47 million pesos, They are not required to submit a report of their income, assets, profits and others to financial institutions. However, if this limit is exceeded, the pensioner must submit the income tax return.

Who must declare income in 2024?

In that order of ideas, the pensioners who have to declare whether they reach the limits established by the Dian are those who have:

Gross equity that on the last day of 2023 exceeds $190,854,000.
Total income greater than $59,377,000.
Credit card consumption exceeding $59,377,000.
Purchases and consumption exceeding $59,377,000.
Accumulated bank deposits exceeding $59,377,000.

What should a pensioner do before declaring income?

People who are going to declare income must have the Single Tax Registry (RUT) updated, there they must have the economic activity ‘0020 Pensioner’ which is described as follows:

“Natural persons whose income comes from retirement, disability, old age, survivors’ and occupational risk pensions, as well as pension replacement compensation or refunds of pension savings balances.”

Eye, If the pensioner has other economic activities, these must also be reflected in the RUT, including the dates since you exercise them and depending on which one generates the greatest income.

The updating the RUT can be done through the Muisca de la Dian page. It is important to have an account or register and follow the system instructions.

When is the income tax return filed in 2024?

To know this information you must verify What are the last digits of your NIT or Tax Identification Number. Depending on this information, you must declare income on the date indicated by Dian for 2024: