On December 28, the Ministry of Finance issued two decrees that are of interest to you. Decree 1737 regulates the Social Investment Law to create the Autonomous Committee of the Fiscal Rule (CARF in Spanish), which will have the purpose of monitoring the fiscal rule and advocate for the sustainability of public finances through the issuance of non-binding concepts. On the other hand, Decree 1778 establishes the deadlines to file tax returns for the year 2022. Both decrees are already in force.
The Ministry of Finance regulated through Decree 1737 the Autonomous Fiscal Rule Committee (CARF), which was created by the Social Investment Law (art. 61). This will be a technical, permanent and independent body, attached to the Ministry of Finance. The CARF will be composed of seven members, of which five will be expert members and two will be the presidents of the economic affairs committees of the Congress of the Republic, under a system of alternation. The body will issue a technical concept on the calculation of the economic cycle and will provide the technical inputs that the national government deems necessary for its calculation.
On the other hand, Decree 1778 determines the deadlines for filing tax returns in 2022. Among other points, it details the deadlines for filing and paying income tax and the tax on financial movements (GMF in Spanish). Foreign individuals or legal entities, without residence or domicile in the country, will not be required to file income and complementary tax returns. To see in detail the dates established by the decree, please click on this link.