Considerations on the Stamp Tax in Purchase, Sale Orders and Commercial Offers

Tax attorney Nicolás Carrero published an article for Asuntos Legales analyzing the implications of Decree No. 0175 of 2025, which reintroduces the Stamp Tax by modifying the rate from 0 percent to 1 percent. The article highlights the importance of reviewing the National Tax and Customs Authority's (DIAN) doctrine and jurisprudence of the Council of State to apply this new rate to current public instruments and securities. Mr. Carrero delves into the exemption of the Stamp Tax for purchase or sale orders and commercial offers according to Numeral 52 of Article 530 of the Tax Statute. He details that the manner in which these offers are accepted is crucial for the applicability of the exemption and analyzes judicial cases that clarify the conditions under which purchase orders are considered as acceptance of offers.

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