The Dian says: this is the definitive clarification of when you do NOT have to pay rent.

Who doesn't pay?
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In Colombia, filing income tax returns is mandatory for many residents throughout the country. The truth is that not all citizens are required to pay income tax , and therefore the National Tax and Customs Directorate (DIAN) has clarified some criteria. What does the agency say on this matter?
Through a video that the agency published on X (previously known as Twitter), clarification was given to this type of confusion that is being generated in different parts of the country. To this end, José Fernando Sierra Faria, Advisor at the General Directorate of Taxes, referred to those individuals who are not residents.
"If, after the examination, after reviewing the criteria, I determine that I am a non-tax resident in Colombia, then I will only be required to file an income tax return on the understanding that, even if I had or have assets in Colombia and I obtain income from Colombian sources, no withholding tax has been applied to those incomes, or no withholding tax has been applied to all of those incomes, as enshrined in articles 407, 408, and 409 of the Tax Statute," he said.
(See more: The 7 places in Cundinamarca that are not worth visiting, according to the IA) Along these lines, he mentioned that these types of people may own property that they are not exploiting. In this case, as long as they have lived abroad for several years, they are not required to file a declaration, since they do not have income from a domestic source.
Do you have to file a tax return if money is transferred from one of your accounts?
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The aforementioned organization also clarified this issue, which generates a great deal of confusion in society.
If you tend to make these types of transfers, you may become responsible for filing a tax return. "Every deposit into your bank accounts or virtual wallets is recorded as a deposit," they began.
(See more: The 6 places in Colombia not worth traveling to, says the IA: take note) “If in 2024 you earned more than $65,891,000, you must declare income, even if it is the same amount,” they stated through their digital platforms.Portafolio