🎙️ Occasional Income in Colombia: Guide and sale of assets

The document offers a comprehensive analysis of occasional gains in Colombia, covering their definition, applicable rates (generally 15% or 20% for prizes), and the most common scenarios such as the sale of real estate, inheritances, or lotteries. It highlights the existence of exemptions and limits expressed in UVT, particularly for residential housing. Additionally, the text addresses reform proposals for 2025, such as extending the holding period for fixed assets, which could significantly modify taxation. Finally, it emphasizes the importance of adequate documentation and tax advice for proper planning and reporting.