Bogotá GMT -5
EY
Carrera 11 No. 98-07
Edificio Pijao, 4th Floor
Bogotá Colombia
Executive and immigration contacts
Carlos Mario Sandoval
+57 (1) 484-7397
Email: carlos.sandoval@co.ey.com
Ángela González +57 (1) 484-7169
Email: angela.gonzalez@co.ey.com
Alexandra Gnecco Mendoza +57 (1) 482-1087
Paola Gutiérrez
Email: alexandra.gnecco@co.ey.com
+57 (1) 484-7185
Email: paola.gutierrez@co.ey.com
Jonathan Valencia +57 (1) 484-7103
Email: jonathan.valencia@co.ey.com
Alejandra Fernández +57 (1) 484-7018
Email: alejandra.fernandez@co.ey.com
The official exchange rate is USD1 = COP3,760 as of 30 June 2021.
A. Income tax
Who is liable. Residents are subject to tax on their worldwide income. Nonresidents are subject to tax on their Colombiansource income only. Foreigners are considered residents for tax purposes if they remain in Colombia for more than 183 continu ous or discontinuous days during a consecutive 365-day period. Colombian citizens are also deemed to be tax residents if they meet additional conditions.
Colombian-source income includes employment income attribut able to services rendered in Colombia, regardless of where the payment is made.
Income subject to tax. Law 2010 of 2019 established three cate gories of taxable income (income baskets), reductions and tax rates for such baskets. The following are the income baskets:
• General basket (includes employment income, non-employ ment income and capital income related to financial interest and rental income)
• Pensions
• Dividends
The taxation of various types of income is described below.
Employment income. Employment income is classified to be in the general basket. It includes salaries, wages, bonuses, benefits in kind and any other income derived from services rendered by an individual.
Law No. 1111 of 27 December 2006 created the Tax Unit Value (Unidad de Valor Tributario, or UVT) as a value measurement to adjust the amounts of taxes and other obligations contained in the laws administered by the Colombian tax authority (Dirección de Impuestos y Aduanas Nacionales, or DIAN). The UVT is COP36,308 for 2021.
Contributions to the mandatory health and pension systems decrease taxable income. Twenty-five percent of employment income is exempt up to UVT240 per month.
Exemptions and deductions applicable to employees are capped at 40% of gross income less contributions to the mandatory Social Security System. In any case, deductions and exemptions cannot exceed the annual amount of UVT5,040.
Self-employment income. Self-employment income is usually considered to be in the general basket, as it could be part of labor income. Taxable self-employment and business income equals gross income less contributions to mandatory health and pension systems and business expenses applied according to the tax law. An independent employee who receives income from labor activities or services can choose between the following: • Costs and expenses incurred in the development of such activity
• Exempt income of 25%, with applicable limitations
Exemptions and deductions applicable to employees are capped to 40% of gross income less contributions to the mandatory Social Security System. In any case, deductions and exemptions cannot exceed the annual amount of UVT5,040.
Capital gains. Capital gains (typically understood as the sale of assets owned for more than two years and inheritances, among others) are taxed at a fixed rate of 10%. This rate is applied separately from the ordinary income. In determining the amount of capital gain, the acquisition costs of shares and real estate are calculated in Colombian pesos and adjusted according to infla tion.
Pensions. Pensions include pensions for retirement, disability, survivors and employment risks, as well as refunds of pension savings plans and pension substitution indemnities. Taxable income can be reduced with mandatory contributions to the health system and an annual tax exemption up to UVT12,000.
Investment income. Investment income is classified in the gen eral basket as well as with non-labor income and employment income. Applicable exemptions and deductions are capped to 40% of net income (including the employment and non-labor income) and cannot exceed the annual amount of UVT5,040 (additionally, the inflation component that varies each year according to the regulations of the national government must be included).
Directors’ fees. Directors’ fees are classified in the work income basket. Contributions to mandatory health and pension systems decrease taxable income. Twenty-five percent of employment income is exempt up to UVT240 per month. Exemptions and deductions applicable to employees are capped to 40% of gross income less contributions to mandatory Social Security System. In any case, deductions and exemptions cannot exceed the annual amount of UVT5,040.
Taxable income reductions. Specific reductions and benefits are applicable for each basket income. The main items are described below.
Employment income. Mandatory contributions to health and pen sion systems decrease taxable income. Twenty-five percent of employment income is exempt up to UVT240 per month. Exemptions and deductions applicable to employees are capped at 40% of gross income less contributions to the mandatory Social Security System. In any case, deductions and exemptions cannot exceed the annual amount of UVT5,040 (COP182,992,000 for 2021).
Deductions include economic dependents, payments to private health enterprises, interest and payments on loans for the acquisition of a taxpayer’s house.
Starting from 2020, a deduction was established with respect to interest paid to the Colombian Institute of Educational Credit and Technical Studies Abroad (Instituto Colombiano de Crédito Educativo y Estudios Técnicos en el Exterior, or ICETEX) for educational loans obtained by the taxpayer. This deduction may not exceed annually the amount equivalent to UVT100 (approxi mately COP3,631,000 for 2021).
Exemptions are related to voluntary contributions deposited in a Colombian pension fund and deposits in AFC Accounts (for housing construction promotion) opened in local commercial banks.
Under Colombian law, the following are tax dependents:
• An employee’s child who is under 18 years old
• An employee’s child who is 18 years old or older and under 23 years old and who is studying in an institution certified by the appropriate official authority in Colombia or abroad, provided that the employee pays the education fees
• An employee’s child who is 23 years old or older and whose dependence is related to physical or psychological factors, as certified by the appropriate official authority in Colombia or abroad
• Employee’s spouse or one parent who depend on the employee financially and who receive income in an amount of less than UVT260, as certified by a Colombian certified public accoun tant
• An employee’s spouse or one parent whose dependence is related to physical or psychological factors, as certified by the appropriate official authority in Colombia or abroad
Capital income. Gross capital income (financial interest, royal ties and rental income) can be reduced applying expenses that meet general requirements applicable to deductions (for example, property tax and interest paid on the acquisition of real property). Deductions and exemptions cannot exceed the annual amount of UVT5,040, including the total exemptions and deductions of the general basket.
Monthly tax rates. The following table sets forth the marginal withholding tax rates applicable to monthly employment income for the 2021 tax year.
Income Marginal Exceeding Not exceeding rate Tax
calculation
0
150 19 (Taxable employment income expressed in UVT – UVT95) x 19%
360 28 (Taxable employment income expressed in UVT – UVT150) x 28% + UVT10 360 640 33 (Taxable employment income expressed in UVT – UVT360) x 33% + UVT69 640 945 35 (Taxable employment income expressed in UVT – UVT640) x 35% + UVT162 945 2,300 37 (Taxable employment income expressed in UVT – UVT945) x 37% + UVT268 2,300 39 (Taxable employment income expressed in UVT – UVT2,300) x 39% + UVT770
The base for applying withholding tax on employment income is 75% of such income after the subtraction of the mandatory and voluntary contributions to pension funds, deposits in AFC Accounts and the other deductions described above. This 25% exemption is limited to a monthly amount of UVT240 (COP8,714,000). Deductions and exemptions cannot exceed 40% of the amount of the income less the mandatory contribu tions to the health and pension system and cannot exceed UVT5,040.
The income tax withholding rate for nonresident individuals is 20% on gross income.
Annual tax rates. Effective from 2021, the applicable annual income tax rates depend on the category of income.
The following are the applicable rates for residents on income reported in the general basket and pensions.
(Taxable income in UVT – UVT1,090) x 19%
(Taxable income in UVT – UVT1,700) x 28% + UVT116
(Taxable income in UVT – UVT4,100) x 33% + UVT788
(Taxable income in UVT – UVT8,670) x 35% + UVT2,296
(Taxable income in UVT – UVT18,970) x 37% + UVT5,901
(Taxable income in UVT – UVT31,000) x 39% + UVT10,352
Dividends distributed by a Colombian company are taxed according to the rules discussed below.
Dividends distributed to resident individuals out of profits that were taxed at the level of the distributing company are subject to rates from 0% to 10%, depending on the level of the income received. The following is a table of these rates.
Dividends
Exceeding Not exceeding Rate Tax UVT
calculation
(Dividends in UVT –UVT300) x 10%
Dividends distributed out of profits that were not subject to tax at the level of the distributing company are taxed at a rate of 31% (for 2021), regardless of whether the recipient of the dividend is an individual resident in Colombia or a nonresident, plus the dividend tax (0% to 10% in accordance with the table above for residents, or 10% for nonresidents). In this case, the dividend tax should be applied to the amount of the dividends, reduced by the 31% tax (for 2021). If the dividend is paid to a nonresident indi vidual, the dividend tax rate is 10%.
B. Estate and gift tax
For the 2021 tax year, the first UVT3,490 received as a gift or inheritance by spouses and legal heirs is exempt from tax. For inheritances or legacies received by individuals other than the legitimate heirs and spouse, as well as for donations, the exempt amount of the “capital gain” is 20% of the value received. A “capital gain” is unexpected income or profit from an extraordi nary event, such as an extraordinary sale or winning a lottery or a raffle. An inheritance or legacy is deemed to be a “capital gain” if it is received by individuals other than the legal inheritors.
In addition, the first UVT7,700 of urban or rural real estate prop erty received as a gift or inheritance by spouses and legal heirs is exempt from tax.
C. Social security
Employers and employees are subject to the following monthly social security contributions (calculated as percentages of sala ries).
Contribution Employer (%) Employee (%)
Health (a)
Pensions (b)
4.0
to 2 Labor risks
Additional contribution (c)
to 8.7 (d)
(a) Contributions to the health system are mandatory for all employees. Under Law 1819 of 2016, companies, consortiums, free-trade zones and joint ventures that have not signed legal stability agreements, as well as trusts acting as employers, are exempted from paying the 8.5% health contribution for employees who earn less than 10 monthly legal minimum salaries per month, if they file income tax returns. One monthly legal minimum salary equals COP908,526 for 2021.
(b) According to the second paragraph of Article 15 of Law 100 of 1993, the affiliation to the pension system is voluntary for foreign employees if they remain covered under a pension scheme abroad.
(c) An additional 1% contribution for pensions must be paid by employees who earn at least four monthly legal minimum salaries (COP3,634,104) per month. This rate will be increased by 0.2%, 0.4%, 0.6%, 0.8% or 1%, depending on the total amount of the salary (from 16 to 25 monthly minimum legal salaries).
(d) The contribution for labor risks ranges between 0.348% and 8.7% of the employee’s salary. It varies according to the insured risk, which is based on the type of activity carried out by the employee.
The base on which these contributions are calculated is limited to the equivalent of 25 monthly legal minimum salaries (COP22,713,150) per month.
In addition to the above, employers must pay monthly payroll taxes equal to 9% of the salaries paid to their employees. These taxes are distributed in the following percentages among the fol lowing entities:
• Family Compensation Funds: 4%
• Colombian Family Welfare Institute (ICBF): 3%
• National Learning Service (SENA): 2%
The base for the 9% contribution is not limited to 25 times the monthly legal minimum salaries.
For payroll tax calculation purposes, employers must consider only salary payments and paid rest days and exclude extralegal benefits, aids and fringe benefits.
Companies that file income tax returns, consortiums and free trade zones, and joint ventures that have not signed legal stability agreements, as well as trusts acting as employers, are exempted from paying the payroll taxes that are allocable to the ICBF and the SENA with respect to the payroll of employees who earn less than 10 monthly legal minimum salaries. They continue to be obligated to pay payroll taxes designated to the Family Compensation Funds for these employees (4%).
Non-salary payments exceeding 40% of the employee’s monthly remuneration are part of the base for contributions to the Social
Security System (Pension, Health and Labor Risks) (Article 30, Law 1393 of 2010). This 40% limit does not apply for payroll taxes.
If the employee earns an integral salary (all-inclusive salary), social security contributions and payroll taxes are calculated based on 70% of such salary This labor rule does not apply for the calculation of the income tax withholding. For income tax withholding purposes, the base is 100% of the taxable income, regardless of the type of salary (ordinary or all-inclusive).
D. Tax filing and payment procedures
The tax year is the calendar year.
Each year, the Colombian government establishes deadlines for filing income tax returns through the issuance of an Official Decree. The tax-filing dates for individuals are between August and October of each year, according to the last two digits of the Colombian tax identification number.
An income tax return for the 2021 tax year must be filed if any of the following conditions is met by a tax resident:
• Gross assets or equity are equal to or higher than UVT4,500 (COP163,386,000) (for 2021)
• Annual gross income equal to or higher than UVT1,400 (COP50,831,000) (for 2021)
• Total of purchases and consumptions are equal to or higher than UVT1,400 (COP50,831,000) during the year (for 2021)
• Consumptions with credit cards, bank deposits or investments in Colombia are higher than UVT1,400 (COP50,831,000) dur ing the year (for 2021)
Nonresidents must file a tax return if 100% of their total taxable income was not subject to local withholding tax at the nonresident rate (currently 20%). Additional conditions may be applicable. The annual tax rate for nonresidents with a filing obligation is 35%.
Individuals who are required to file tax returns must calculate and pay advance tax for the following tax year in accordance with the applicable rules under specific circumstances.
Married individuals are taxed separately, not jointly, on all types of income.
There is an audit benefit for the 2020 and 2021 tax years for individuals who increase their net income tax by at least 20% as compared to the preceding year.
Typically, the tax authority could review income tax returns within three years. With this benefit, such term could be reduced to six months if there is an increase up to 30%. If there is an increase up to 20%, the term could be reduced to 12 months.
Report of assets held abroad. The report of assets held abroad is a tax obligation for resident individuals that entered into force as of 2015. Individuals must submit a report listing assets held out side Colombia if the assets have a value equal or greater than UVT2,000 (COP72,616,000) for 2021, including the value of the assets, and the jurisdictions in which they are located.
E. Double tax relief and tax treaties
Taxpayers deemed tax residents who receive foreign-source income subject to income tax in the country of origin may apply a tax credit for the foreign tax paid in their income tax return, up to the amount of Colombian tax payable on the same income. Foreigners may not claim the credit. As of the 2020 tax year, Colombia has entered into double tax treaties with Canada, Chile, the Czech Republic, India, Korea (South), Mexico, Portugal, Spain, Switzerland, the United Kingdom and the Andean Community member countries (Bolivia, Ecuador and Peru).
F. Entry visas
Effective from 26 May 2015, Decree 1067 of 2015 unifies all immigration rules in Colombia. Under this decree, foreigners who wish to work or carry on business in Colombia must apply for an appropriate visa. Resolution 6045 of 2 August 2017 estab lishes the immigration requirements for each type of visa, replac ing former Resolution 5512 of 4 September 2015.
The Ministry of Foreign Affairs or consular offices abroad may grant any type of visa. However, citizens of restricted jurisdic tions (for example, China Mainland and India) must have a visa to enter Colombia. Visas can be requested personally, electroni cally or through a representative.
Under Resolution 10535 of 14 December 2018, the following are the unrestricted jurisdictions (nationalities).
Albania France Panama
Andorra Georgia Papua New Guinea Antigua and Germany Paraguay Barbuda Greece Peru Argentina Grenada Philippines Australia Guatemala Poland Austria Guyana Portugal Azerbaijan Honduras Qatar Bahamas Hungary Romania Barbados Iceland Russian Federation Belgium Indonesia St. Kitts and Belize Ireland Nevis Bhutan Israel St. Lucia Bolivia Italy St. Vincent and Bosnia and Jamaica the Grenadines
Herzegovina Japan Samoa
Brazil Kazakhstan San Marino
Brunei Korea Singapore Darussalam (South) Slovak Republic Bulgaria Latvia Slovenia Canada Liechtenstein Solomon Islands Chile Lithuania Spain Costa Rica Luxembourg Suriname
Croatia Malta Sweden Cyprus Marshall Switzerland
Czech Republic Islands Trinidad and Denmark Mexico Tobago
Dominica Micronesia Turkey
Dominican Moldova
United Arab
Republic Monaco Emirates
Ecuador Montenegro United Kingdom
El Salvador Netherlands United States
Estonia New Zealand Uruguay
Fiji Norway Vatican City
Finland
Palau Venezuela
Under Resolution 10535 of 14 December 2018, citizens of Hong Kong, the Sovereign Military Order of Malta, Nicaragua belong ing to the South and North Caribbean Coast Autonomous Regions, and Taiwan also do not need an entry visa.
Citizens from Cambodia, India, China Mainland, Myanmar, Nicaragua excluding its South and North Caribbean Coast Autonomous Regions, Thailand, and Vietnam may enter Colombia with an entry permit if they comply with one of the following requirements:
• They hold a residence permit in a member state of the Schengen area or in the United States.
• They hold a visa from the Schengen area or the United States with a validity of at least six months at the moment of the arrival to Colombia.
Regarding Nicaraguan citizens, they may enter Colombia with an entry permit under the same conditions mentioned above if they hold a visa or residence permit from Canada.
Foreigners holding a permanent residence permit of a member state of the Pacific Alliance regional integration mechanism, may enter Colombia with an entry permit.
Resolution 6045 of 2 August 2017, entered into force in December 2017, contains a new regulation regarding visas, replacing Resolution 5512 of 4 September 2015, and Resolution 532 of 2 February 2015.
G. Type of visas
Visitor (“V” type) Visa. A Visitor Visa is granted to a foreigner who wants to visit Colombia several times or remain temporarily there without establishing himself or herself in Colombia. The validity of this visa can extend up to two years.
following are the
for Visitor Visas:
The most common subcategories of the Visitor Visas are described below.
Visitor Visa for temporary services. The Visitor Visa for tempo rary services is issued to the foreigners who wish to enter the country in order to provide temporary services such as special ized technical assistance, with or without an employment contract. The validity of this visa is 180 days, with multiple entries. An individual can request a visa for a shorter period if his or her activity in Colombia will be for a shorter period. It can be renew able. The relatives of a holder of this type of visa may apply for a beneficiary visa.
Companies that sponsor this kind of visa must notify the Special Administrative Unit Migration Colombia (Unidad Administrativa Especial Migración Colombia [“Migración Colombia”]) of the initiation and termination of activities through the Foreigners’ Information and Report System (Sistema de Información y Reporte de Extranjeros, or SIRE) within 15 calendar days after the beginning or termination of the activity. SIRE is an online platform, which was created by Migración Colombia to facilitate the reporting of foreigners generating benefits for Colombian companies, hotels and education entities. Every Colombian com pany, hotel or education entity that accepts a foreigner generating benefits in any form (including under a work contract) must report to Migración Colombia the initiation and termination dates of the foreigner’s activities. In addition, the employer must pay for the foreigner and his or her family’s travel expenses back to their home country or their last residence within 30 days after the end of his or her professional activities. If the foreigner decides not to use this benefit from the Colombian company, this company must report to Migración Colombia that the foreigner decided not to make use of such benefit. This must be reported within five working days after his or her departure.
Visitor Visa for business purposes. The Visitor Visa for business purposes is granted to a foreigner who intends to enter Colombia to conduct trade and business, promote economic exchange, make investments and create business. This visa is valid for up to three years with multiple entries, but the holder of this type of visa can stay only up to 180 continuous or discontinuous days per year in Colombia. An individual can request a visa for a shorter period if his or her activity in Colombia will be for a shorter period. The individual’s activities cannot generate the payment of wages in Colombia. It can be renewable. The relatives of a holder of this type of visa may not apply for a beneficiary visa.
Migrant (“M” type) Visa. A Migrant Visa is granted to a foreigner who enters Colombia with the intention of establishing himself or herself in Colombia and does not fulfill the conditions to apply for a Resident Visa (see Resident [“R” Type] Visa). The validity of this visa can extend up to three years.
The following are the subcategories for Migrant Visas:
• Colombian national spouse
• Father of Colombian national by adoption
The most common subcategories of Migrant Visas are described below.
Migrant Visa for Work. The Migrant Visa for work may be grant ed to a foreigner who intends to enter Colombia under an employment relationship or civil contract to provide services to an individual or a corporation established in Colombia or to arts, sports or cultural groups entering Colombia for the purpose of providing public performances.
For regulated professions (for example, engineering, accounting and business administration), foreigners must request special permits or licenses from the competent Professional Councils to exercise their professions in Colombia. To obtain these permits, they must provide their diplomas, legalized or apostilled with an official translation to Spanish.
Noncompliance with the requirement to obtain the special per mits or licenses to develop regulated professions may result in the imposition of penalties by the Migración Colombia authority. Decree 834 of 2013 (confirmed in Decree 1067 of 2015) elimi nated the requirement of presenting the special permits or licenses to the Visas Office of the Ministry of Foreign Affairs in order to obtain this visa. However, the permit or licenses must be submitted when the employer or contractor notifies the Migración Colombia offices of the initiation of activities.
This type of visa is granted for the entire term of the contractual relationship. Therefore, the validity of the visa depends on this relationship, and its duration cannot exceed three years. It can be renewable. It allows multiple entries and the engagement in study activities by the holder.
The visa is canceled if the foreigner leaves Colombia for more than 180 consecutive days. The foreigner can stay in Colombia for the entire term of the visa. The relatives of a holder of this visa may apply for a beneficiary visa.
Contractors and employers of foreigners must notify Migración Colombia of the beginning and ending of activities through SIRE within 15 calendar days after the beginning or ending of the activities.
Also, workers who contribute to the social security system, including Venezuelan nationals with special permit of permanence, and the administrative personnel of the embassies or consulates in Colombia, must be registered through the Unique Registry of Foreign Workers (Registro Único de Trabajadores Extranjeros en Colombia, or RUTEC) platform of the Ministry of Labor.
In addition, the employer must pay for the foreigner and his or her family’s travel expenses back to their country or their last residence within 30 days after the end of his or her professional activities. If the foreigner decides not to use this benefit from the Colombian company, this company must report to Migración Colombia that the foreigner decided not to make use of such benefits. This needs to be reported within five working days after his or her departure.
Migrant Visa – MERCOSUR Agreement. A Migrant Visa –MERCOSUR Agreement visa is valid for two years. Based on the criteria of reciprocity, the only individuals who can apply for this visa are citizens of Argentina, Bolivia, Brazil, Ecuador, Paraguay, Peru and Uruguay. The holder of this visa can perform any legal activity in Colombia, including activities under an employment relationship or civil contract to provide services to an individual or a corporation established in Colombia. After two years of holding this visa, it is possible to request the Resident (“R” type) Visa. It allows multiple entries, but it is not renewable. The relatives of a holder of this visa may apply for a beneficiary visa.
For regulated professions (for example, engineering, accounting and business administration), foreigners must request special permits or licenses from the competent Professional Council to exercise their professions in Colombia. To obtain the permits or licenses, the foreigners must provide their diplomas legalized or apostilled with an official Spanish translation.
Resident (“R” type) Visa. A Resident Visa will be granted to a foreigner who wants to enter and/or remain in Colombia to establish himself or herself permanently in Colombia or establish his or her domicile in Colombia. This visa is granted for five years. A foreigner who holds a Resident Visa and leaves Colombia for two or more continuous years loses his or her visa. A foreigner can stay in Colombia for the entire term of the visa. A Resident Visa holder can perform any legal activity, including activities under an employment relationship or civil contract to provide services to an individual or corporation domiciled in Colombia. The relatives of a holder of this visa may apply for a beneficiary visa.
A Resident Visa is granted to the following types of foreigners:
• Father of a Colombian national
• In accordance with Law 43 of 1993, an individual who was a Colombian citizen by adoption or by birth and who has been abroad and renounced his or her Colombian citizenship (the duration for the individual’s visa is undefined)
• A foreigner who has been a holder of a Migrant type of visa for the 4th through 11th classifications (see Migrant [“M” type] Visa) for a minimum of five continuous and uninterrupted years
• A foreigner who has been a holder of a Migrant Visa for the first through third classifications (see Migrant [“M” type] Visa) for a minimum of two continuous and uninterrupted years
• An adult foreigner (more than 18 years old) who has been the beneficiary of a Resident Visa holder for at least five continu ous and uninterrupted years
• In his or her capacity as a foreign investor, a foreigner who has registered with Colombia’s central bank an amount exceeding 650 monthly legal minimum wages
H. Foreign Identification Card
Visa registration and a Foreign Identification Card request are mandatory for visas with a validity equal to or longer than three months. The Foreign Identification Card is the document of iden tification in Colombia. It is needed to open bank accounts or to become affiliated with the Social Security System.
I. Report of Initiation/Finalization of Activities to SIRE and the Unique Registry of Foreign Workers
A Colombian company must file a Report of Initiation/ Finalization of Activities with SIRE within 15 calendar days after a foreigner’s initiation/finalization of activities in Colombia. This report must be done by the Colombian company for each for eigner coming to Colombia, regardless of the type of visa or permit.
Also, if the foreigner has a work or civil contract a Colombian company, it is mandatory to report the contract initiation/final ization to the Colombian Ministry of Work through RUTEC within 30 calendar days after the event.
J. Exercise of a regulated profession
A foreigner who intends to engage in a regulated profession such as engineering, medicine or economics in Colombia must present a professional permit granted by the competent authority in addi tion to the visa.
K. Family members
The Ministry of Foreign Affairs or consular offices abroad issue visas for family members to the applicant’s spouse, parents and children under 25 years old who depend economically on the holder of the visa. A son or daughter who is 25 years or older and has a disability may apply for the beneficiary visa. These visas have the same duration as the applicant’s visa. Visas for family members authorize the holders to carry out home and study activities only. The principal requirement to obtain the benefi ciary visa is to present the birth or marriage certificate that proves the link with the visa holder, granted and apostilled with a validity of no more than three months.