In accordance with the applicable legal framework, both individuals and legal entities that are income tax payers may access the mechanism, provided they obtained gross income equal to or greater than 33,610 UVT (approximately COP 1.673 billion) in the preceding taxable year.
 

In addition, the District issued an Operating Manual, which further develops the conditions for participating in the mechanism. This document sets forth key definitions, guidance on authorized investment lines, criteria for modifications, and outlines the various stages of the process: expression of interest, structuring under the Adjusted General Methodology (MGA), feasibility approval, inclusion in the project bank, public call for proposals, agreement execution, project implementation, and final delivery.
 

The implementation of this regulation seeks to promote private sector participation in the development of urban infrastructure, while providing an efficient tool for compliance with local tax obligations.
 

It is important to note that OXI does not entail a tax exemption. Instead, it allows taxpayers to direct their tax payments toward projects that generate tangible and meaningful impact, strengthening relationships between companies, communities, and district entities, and creating synergies to advance shared development goals.
 

If your company is interested in exploring this alternative for tax compliance, please do not hesitate to contact us. Our team can assist with verifying eligibility, evaluating viable projects, and supporting the legal and tax structuring of the strategy.