Glossary · Colombia
Ganancia ocasional
Definition
A Colombian tax category for gains on shares held two years or more, taxed at a flat rate rather than progressive ordinary-income rates.
Why it matters for a secondary
It rewards patience: Colombian sellers who wait past the two-year mark generally get simpler, flatter tax treatment on a secondary sale than those who sell earlier.
Frequently asked questions
Does this term apply the same way everywhere in Latin America?
No. Each country in this glossary has its own regulator, corporate forms, and tax rules — this term is specific to the country tagged above. Check the linked country page for the fuller picture.
Is this legal or tax advice?
No. This is orientation for investors and allocators, not legal or tax advice. Confirm current rules with a licensed adviser in the relevant country before acting on anything here.