DIAN Clarifies VAT Exemption for Tourism, Sponsorships, Donations, and Ticket Sales at International Events

• Amézquita Tax Trends provides updated expert analysis on tax changes and trends.
• DIAN clarified that VAT exemption for tourism services applies to non-residents using services in Colombia, provided they are sold by registered agencies or hotels.
• International sponsorship contracts for events in Colombia do not automatically trigger VAT, as they are considered collaborative contributions, not taxable sales or services.
• Donations by event attendees are not considered Colombian-source income for foreign entities and are not subject to withholding tax, but donors cannot claim tax benefits for these donations.
• Ticket sales for scientific-academic conferences may be VAT-exempt if the events are considered cultural, including educational and scientific activities.

Source: amezquita.com.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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