{ "jurisdiction_id": "CO", "jurisdiction": "Colombia", "url": "https://cryptoassets.gi/jurisdictions/colombia/", "generator": "render_jid v13.3.0", "date_modified": "2026-08-17", "schema_version": "crypto-v2.0.0", "counts": { "modules": 8, "sourced_findings": 15, "source_register": 6 }, "modules": [ { "code": "crypto_licensing", "name": "Crypto Licensing", "confidence": null, "moved_this_cycle": false, "url": "https://cryptoassets.gi/jurisdictions/colombia/#crypto-licensing-crypto-licensing", "standing_position": "Colombia has no dedicated statute establishing a licensing or registration regime for virtual asset service providers (VASPs). The Superintendencia Financiera de Colombia (SFC) has instead relied on supervisory circulars since 2014 to bar SFC-supervised entities (banks) from directly holding, investing in, or brokering virtual currencies, and ran a time-limited regulatory sandbox (2020-2021) allowing selected banks to pilot fiat on/off-ramp partnerships with crypto exchanges without altering the underlying regulatory framework. No confirmation of a superseding dedicated VASP law has been located in this research pass.", "findings": [ { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null }, { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null }, { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null } ] }, { "code": "token_classification", "name": "Token Classification", "confidence": null, "moved_this_cycle": false, "url": "https://cryptoassets.gi/jurisdictions/colombia/#token-classification-token-classification", "standing_position": "Colombia has no statutory token taxonomy. Administrative determinations by the central bank (Banco de la República) and the SFC characterize virtual currencies as neither currency nor legal tender, while the Superintendencia de Sociedades has treated crypto-assets as personal property that companies may hold as a corporate asset subject to compliance with applicable rules.", "findings": [ { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null }, { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null }, { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null } ] }, { "code": "on_chain_activity_regime", "name": "On-Chain Activity Regime", "confidence": null, "moved_this_cycle": false, "url": "https://cryptoassets.gi/jurisdictions/colombia/#on-chain-activity-regime-on-chain-activity-regime", "standing_position": "No Colombian regulator has issued specific rules governing staking, DeFi lending, decentralized exchange operation, mining, node operation, validating, or tokenization activities. The only general signal located is a 2021 news report stating the regulatory framework for the digital-currency segment 'continues to be undefined' (marco regulatorio... continúa indefinido); no dedicated on-chain activity regime has since been confirmed.", "findings": [ { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null } ] }, { "code": "stablecoin_regime", "name": "Stablecoin Regime", "confidence": null, "moved_this_cycle": false, "url": "https://cryptoassets.gi/jurisdictions/colombia/#stablecoin-regime-stablecoin-regime", "standing_position": "Colombia has not enacted stablecoin-specific legislation addressing issuance authorisation, reserve requirements, redemption rights, disclosure, or systemic designation. Stablecoins circulating in Colombia are treated under the same general 'virtual currency' administrative guidance as other crypto-assets, with no bespoke prudential regime identified (jurisdiction_has_no_analog).", "findings": [] }, { "code": "consumer_protection", "name": "Consumer Protection", "confidence": null, "moved_this_cycle": false, "url": "https://cryptoassets.gi/jurisdictions/colombia/#consumer-protection-consumer-protection", "standing_position": "Colombian consumer protection for crypto-assets rests on SFC supervisory warnings rather than a statutory consumer-protection regime specific to virtual assets. The SFC has repeatedly warned that virtual-currency operations carry no state or private guarantee, and imposed risk-management conditions (AML/CFT, operational risk, cybersecurity, consumer protection) on exchanges participating in its 2020-2021 sandbox.", "findings": [ { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null }, { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null } ] }, { "code": "tax_treatment", "name": "Tax Treatment", "confidence": null, "moved_this_cycle": false, "url": "https://cryptoassets.gi/jurisdictions/colombia/#tax-treatment-tax-treatment", "standing_position": "Colombia's tax authority (DIAN) introduced a mandatory third-party reporting regime for crypto exchanges and intermediaries via Resolution 000240 (24 December 2025), aligned with the OECD's Crypto-Asset Reporting Framework (CARF), applicable from the 2026 tax year with the first report due May 2027. Prior to this, individual users were already required to self-declare crypto holdings and gains; virtual currencies had also been reported as exempt from VAT under earlier administrative practice.", "findings": [ { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null }, { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null }, { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null }, { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null } ] }, { "code": "cross_border_transfer", "name": "Cross-Border Transfer", "confidence": null, "moved_this_cycle": false, "url": "https://cryptoassets.gi/jurisdictions/colombia/#cross-border-transfer-cross-border-transfer", "standing_position": "The clearest cross-border signal is DIAN's Resolution 000240, which extends CARF-aligned reporting obligations extraterritorially to foreign crypto-asset providers serving Colombian residents or taxpayers. No confirmed application of Colombia's general foreign-exchange control regime (régimen cambiario) to crypto-asset cross-border flows has been located.", "findings": [ { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null }, { "finding": null, "instrument_type": null, "source": null, "source_url": null, "source_tier": null, "retrieved_at": null } ] }, { "code": "aml_cft_regime", "name": "AML/CFT Regime", "confidence": null, "moved_this_cycle": false, "url": "https://cryptoassets.gi/jurisdictions/colombia/#aml-cft-regime-aml-cft-regime", "standing_position": "AML/CFT obligations applicable to Colombian virtual-asset activity are tracked under the shared Financial Integrity Module (FIM) aml_ctf baseline per the crypto consumer's subscription model and are intentionally NOT duplicated in this crypto baseline. For disambiguation only: Colombia's Unidad de Información y Análisis Financiera (UIAF) is the national Financial Intelligence Unit, and GAFILAT's 2018 Mutual Evaluation identified the SFC as the most advanced AML/CFT supervisor among Colombian regulators, while other supervisory agencies were still developing adequate frameworks. No aml_cft_regime claims are emitted here by design.", "findings": [] } ] }