Law 446 of October 28, 2024

A moratorium is established until December 31, 2024 for the payment of interest and surcharges on several taxes, including income tax, real estate tax and operation notice tax. This moratorium applies to individuals and/or legal entities with delinquent debts in administrative or coercive collection, who upon payment of the total of their balances will be exempted from interest, surcharges and penalties. In addition, taxpayers, as withholding agents with tax arrears until June 2024, may settle their debts until December 31, 2024 directly with the General Revenue Directorate.

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