Declaración de renta 2026: cómo y cuándo debe presentarse si un contribuyente falleció

In Colombia, the death of a taxpayer does not end their obligations to the national tax authority, the Dian. Instead, the deceased person's assets and debts form an "unliquidated estate" (sucesión ilíquida) that may remain legally required to file income tax returns.

Failure to comply with these tax duties can result in financial penalties for the estate. These obligations persist until the estate is formally liquidated through a legal process handled by a judge or a notary.