The DIAN defined the term "only" for those not responsible for the Consumption Tax
Article 57 of Law 2155 of 2021 enshrined that by 2022, taxpayers belonging to the Simple Taxation Regime will not be responsible for the National Consumption Tax of bars and restaurants when they only carry out activities of selling food and drinks in accordance with paragraph 4 of article 908 of the Tax Statute.
In that sense, by means of Letter No. 900398 of January 20, 2022, the Sub directorate of Doctrine of the Tax Authority concluded that by 2022, taxpayers belonging to the Simple Taxation Regime will not be responsible for the National Consumption Tax if the only activity they develop is the sale of food and drinks. The foregoing considering that, the tax benefits given their exhaustive nature are of application and restrictive interpretation.
Therefore, it is not appropriate by way of interpretation, the extension of this benefit to taxpayers belonging to the Simple Taxation Regime who develop activities other than the sale of food and beverages.
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