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Returns for 2024 are due starting 12 August through 24 October 2025, the deadline date determined by the last two digits of your NIT (Número de Identificación Tributaria) according to the chart at the link below. Look under Personas Naturales for the dates for ordinary individual taxpayers. You can file your return earlier than that date, of course.

Excelente ... thanks so much! 

Is it correct to conclude that if you are not a persona natural since you don't have a cédula, and neither are you a residente fiscal since you don't spend 183 days in Colombia in any 365 day period...then you are not required to declare renta?

And does it matter if you own an apartment in Colombia? Does owning an apartment cause you to have to declare renta even if you are neither a fiscal resident nor natural person.

If you are not a fiscal resident you don't have to file.  You are considered a fiscal resident only if you spend more than 183 days in Colombia in any 365 day period not necessarily a calendar year.

BUT...if you own a property including an apartment or a house, etc. you are obligated to file if the value, the patrimonio bruto, exceeds 4500 UVT which is a bit less than 225 million pesos for 2025.  1 UVT (Unidad de Valor Tributario) = 49,799 COP for 2025.  So 225 million pesos is just a bit less than 56K USD at today's exchange rate.

Here is an article in Spanish that explains this:

Yes I have been filing here in Colombia for a number of years (US citizen). The last 2 digits of my NIT are 30 so my deadline date this year is Sept 2nd, I think it changes a bit every tax year, but just today sent off all my info to my attorney, they been handling it since I started filing/required to file.

All is good!

@OsageArcher

Thanks Osage, especially for that article. But I don't see anything there that indicates that the tope de patrimonia. bruto is an exception with respect to fiscal residence that triggers an obligation to declare.

I mean, we have the 5 topes and 4 of them are apparently inapplicable to a foreigner who is not a fiscal resident - but the tope de patrimonio bruto is an exception that, if exceeded, triggers an obligation to declare. I can't see where that is stated.

I did find this Q&A, which seems to be partially applicable and indicates that a Colombian national who is NOT a fiscal resident but has a patrimonio bruto in excess of the tope but has no Colombian income does not have to declare..

Grateful for any additional light you can shine.

@El Jer

In the link I gave under the section,

Topes para declarar renta.

...Patrimonio bruto is the first one listed of the 5 conditions which if any is met, a return must be filed.  It specifies the 4500 UVT lower limit of value above which a return must be filed.

I did find this Q&A, which seems to be partially applicable and indicates that a Colombian national who is NOT a fiscal resident but has a patrimonio bruto in excess of the tope but has no Colombian income does not have to declare..Grateful for any additional light you can shine. - @El Jer

Yes, the gerencie.com article you link to says quite clearly that you would NOT have to file!

Just as clearly as what I linked to, says you DO have to file regardless of fiscal residence, if the value of your patrimonio bruto exceeds 4500 UVT.

You pays your money and you takes your choice.  Since in the article you link they reference a DIAN directive, concepto 25073 de 2019, I would follow that and not file!  No fiscal residence and no Colombia income = no return necessary, regardless of patrimonio bruto.

But remember, this is Colombia.  You could consult two "professionals" and get (at least) two different answers...

My thinking was that first you apply the test as to whether you are a persona natural or residente fiscal and only if you are, then do you apply the 5 topes that trigger the declaration if you exceed.

But I'm getting other indications that this isn't correct. Wishful thinking on my part?

It is odd though that the definitions of persona natural and residente fiscal are meaningless when it comes to the declaración de renta. The 5 topes apply to you whether you fit into these definitions or not.