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Hello everyone,
This blog aims to bring you the latest news on the 220 form Certificado de Ingresos y Retenciones (CIR), to keep our customers informed on this report’s updates and changes.
Context
It’s been some years that the Dirección de Impuestos y Aduanas Nacionales (DIAN) has been requesting more detailed information on the CIR report. This information relates to some specific payments and contributions. Next, we explain what the changes have been in recent years.
Requirements
Ahorro programado para la construcción (Scheduled contribution for construction):
In the year 2023 (tax year 2022), the scheduled contributions of Contractual Voluntary Contribution (Ahorro Voluntario Contractual – AVC) were included in the CIR report. This voluntary contribution refers to employees who have an account with the National Savings Fund (Fondo Nacional del Ahorro – FNA). For the year 2023 this information should be presented in the same line with the contributions from the savings accounts for the Contribution to Construction Fomentation (Ahorro Para Fomento de la Construcción – AFC). For the year 2024 (taxable year 2023) the DIAN determined that this information should be separated as follows:
Line 57 must present the “Aportes a cuentas AFC” (Contributions to AFC accounts), corresponding to all AFC contributions, except for FNA. Line 58 must
