Apparently the income received for third parties seems to be a simple topic, which does not require further study, but when a taxpayer must make use of the accounting and legal process that its management implies, multiple doubts usually arise, which is why in this document we first clearly define what it is " income received for a third party” identifying that for an intermediary, it really means a liability and not special income as the word suggests, then different types of contracts are addressed where the operability of these resources is identified and how they should be registered to avoid future tax inconveniences. Reference is made to the frequent case of receiving money intended for other individuals by natural persons, the risks inherent to this type of operations are established and the options that must be applied to avoid sanctions by the tax department are explained. and tax customs DIAN Finally, the obligations to provide exogenous information that arise as a consequence of operating with this type of resources are addressed in a general way, detailing the basic forms that each informant must complete.