The Colombian tax authority (DIAN) recently released Ruling 890 of 17 October 2024, which provides guidance on various tax issues for non-residents with a significant economic presence (SEP) in Colombia. This includes answers to several relevant questions summarized as follows: The first question concerns whether a taxpayer with an SEP that registers as a taxpayer in the Single Tax Registry (RUT) is required to include in their income tax return the income obtained by the SEP from 1 January of the tax year in which the registration is made. In this regard, the ruling notes that non-residents meeting the conditions...