The Colombian Tax Authority (DIAN) recently issued a ruling clarifying the deductibility of payments made to non-residents under agreements for technical assistance, technical services, and consulting. This includes that the following conditions must be met:
- The payment must be directly in relation to the taxpayer's Colombia-source income;
- 20% tax must have been withheld on the payment and remitted to DIAN, regardless of where the assistance/service was provided;
- The payment must have been m…