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Tax Statute (Estatuto Tributario)

Decree 624 of 1989. DIAN compilation in Spanish, plus Luque Law’s unofficial U.S. English desk translation. Not a gazette; confirm the official Spanish text.

Spanish is the DIAN compilation. English is Luque Law’s unofficial U.S. desk translation, not a gazette.

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Official sourceDecreto 624 de 1989 — Compilación Jurídica DIAN

→ Art. 299

Art. 299

The following items are considered income constituting occasional gain (*ganancia ocasional*), except when they have been expressly designated as not constituting income or occasional gain in Title I of this Book:

Items listed in the following articles.

Translator’s notes

Unofficial desk rendering (U.S. English). Notes flag ambiguity and the U.K./OECD equivalent a common-lawyer might expect.

ganancia ocasional → occasional gain

U.K./OECD: chargeable gain (occasional)

This is a Colombian schedule of income, not U.K. capital gains tax or U.S. capital gain treatment. The ganancia ocasional regime applies to specific enumerated items (lotteries, inheritances, certain asset sales) and is taxed separately from ordinary income (renta). Do not conflate with IRC § 1222 long-term capital gain or TCGA 1992 chargeable gains.

ingresos constitutivos de ganancia ocasional → income constituting occasional gain

U.K./OECD: receipts constituting occasional gain

The phrase marks items that fall into the occasional-gain schedule. 'Income' here is the broader Colombian concept (ingreso), not net income. Keep the structure visible: these are gross receipts that qualify for the special regime.

taxativamente señalados como no constitutivos de renta ni ganancia ocasional → expressly designated as not constituting income or occasional gain

U.K./OECD: expressly designated as neither income nor occasional gain

'Taxativamente' means the exclusion must be explicit in Title I. This is a closed list, not a general-principles carve-out. U.S. lawyers: do not read this as a § 102 gift exclusion by analogy unless Title I says so.

los contemplados en los siguientes artículos → items listed in the following articles

U.K./OECD: those provided for in the following articles

Article 299 is a gateway provision. The operative rules follow in subsequent articles (typically arts. 300–311). This article does not itself enumerate the gains; it points forward.

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Tax Statute (Estatuto Tributario)

Art. 299

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