| Year | 2023 |
| Country | Colombia |
| Variable (Code) | Builders: taxation on housing production (DF-2-04) |
| Methodological note | Indicates the tax deduction or exemption or the existence of special tax regimes on residential construction activity. |
| Source | Decreto 096 de 2020 |
| Note | Hasta del 4% del valor registrado en la escritura de venta de la vivienda podrá ser devuelto o compensado a los constructores de proyectos VIS-VIP, con mixtura o con destino a arrendamiento social |
| Date |