Gustavo Peralta Figueredo

Gustavo Peralta Figueredo is the Director of Legal Management at the Colombian National Tax and Customs Directorate (Dian). He has been instrumental in clarifying tax regulations related to the Value Added Tax (VAT) applicable to residential properties, particularly concerning the rental of common areas within residential complexes. Recently, he highlighted the obligation for property owners to charge VAT on such rentals, emphasizing the need for proper invoicing and compliance to avoid penalties.