Through DIAN Resolution 1240 of September 28, 2022, the date to carry out the Single Registry of Beneficial Owners (RUB) and the registration in the Unincorporated Structures Identification System (SIESPJ) is extended from December 31, 2022 to July 31, 2023. 

Those obliged to make such registration are all legal entities (such as corporations and non-profit entities) or structures without legal personality (such as consortiums and temporary unions) and permanent establishments, regardless of their level of income.

The final beneficiaries are those natural persons who, individually or jointly, are direct or indirect holders of 5% or more of the capital, of the voting rights, or who benefit in 5% or more of the assets of the same, or those who exercise direct or indirect control over the entity, structure or establishment, by a different means.

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Redacción por: María Ximena Monclou Llorente | Abogada