Apprenticeship Agreements in ZESE Qualify as Direct Employment
In Ruling 013290 of 2025 (Concepto 013290 de 2025), the National Tax and Customs Authority (DIAN) clarified that apprenticeship agreements (contrato de aprendizaje) qualify as direct jobs generated by companies established in Special Economic and Social Zones (ZESE, Zonas Económicas y Sociales Especiales). This interpretation is decisive for accessing the special tax regime created under Law 1955 of 2019 (Ley 1955 de 2019). The regime grants a 0 percent corporate income tax rate for the first five years following incorporation and 50 percent of the general rate for the subsequent five years.
According to DIAN, an apprenticeship agreement constitutes a special form of fixed term employment contract, as defined in Article 21 of Law 2466 of 2025 (Ley 2466 de 2025). The ruling expands the scope of qualifying employment for ZESE purposes and provides increased certainty for investors structuring operations in these territories.
200 Percent Income Tax Deduction for Hiring Individuals with Disabilities
In Ruling 015589 of November 10, 2025 (Concepto 015589 de 10 de noviembre de 2025), DIAN confirmed that taxpayers may deduct 200 percent of salary payments and statutory employment benefits paid to employees with a certified disability of no less than 25 percent. DIAN concluded that this tax benefit remains available despite the mandatory hiring quota introduced by Law 2466 of 2025 (Ley 2466 de 2025).
The deduction is triggered by the objective fact of hiring or retaining employees with a certified disability of at least 25 percent. It does not depend on whether the employment relationship arises voluntarily or in compliance with a statutory obligation.
DIAN further clarified that disability certification must comply with the guidelines issued by the Ministry of Health and Social Protection (Ministerio de Salud y Protección Social). The tax requirements for the deduction are independent from compliance with the mandatory employment quota and remain subject to verification by the tax authority.
