According to the current legislation (Decree 2150 of 2016) in which the National Tax and Administrative Department of Colombia, DIAN, regulates the Special Taxation Regime for non-profit entities, Benposta Colombia annually sends the required documentation, fulfilling the procedure and the time frames contemplated. In order to accomplish our commitment with transparency, this documentation is made public in our web site and is delivered in an accessible way where the documents can be downloaded.