The Colombian tax authority (DIAN) recently published Ruling 017067 of 4 July 2019, which sets out the conditions that companies must meet to benefit from the tax incentive for investment in agricultural productivity that was introduced by Law 1943 of 2018 (generally effective from 1 January 2019). With the incentive, companies meeting the following conditions may be eligible for a 10-year tax holiday (exemption) for income derived from agricultural productivity investment:
- The company inves…