Global Daily Tax News, Spain, Colombia Continue Collaboration On International Tax Matters, (Mar 7, 2025)

Colombia has received more technical assistance from the Spanish Tax Agency on international tax matters, focusing on non-resident taxation and double taxation agreements.

During what was the eleventh mission under a joint initiative, experts from the Spanish tax agency discussed strategies regarding the administration and enforcement of taxes owed by non-resident individuals. The Spanish experts explained how Spain has optimized collections through mandating information declarations and the deployment of advanced data analysis tools.

The experts also discussed the importance of anti-abuse clauses in double tax treaties and on tax base erosion linked to payments overseas to corporate structures situated in low-tax jurisdictions.

Officials also discussed the taxation of digitally mobile workers and the digital economy. In particular, the Spanish experts discussed the administration of the territory's regime to attract so-called digital nomads to relocate and work in the nation temporarily. On digital tax matters, the Spanish experts discussed international efforts to improve oversight surrounding income earned through digital platforms and also the ongoing work under Pillar One of the OECD's two-pillar international tax reform plan.

Finally, officials discussed ensuring that tax treaty benefits are not accessed inappropriately.