Nicholson y Cano

Palliative and Relevant Fiscal Measures


The main tax measures consist of the creation of a tax amnesty through the Asset Regularization Regime and the Regime for the Regularization of Tax, Customs, and Social Security Obligations. Additionally, the law introduces significant reforms in Income Tax, Personal Assets Tax, Real Estate Transfer Tax, Simplified Regime for Small Taxpayers, Fiscal Transparency Regime for Consumers, and tax withholding relief.

Fiscal Transparency to Consumers and Tax Withholding Deduction Relief

Income Tax Reform – Abrogation of the Cedular Tax for Employees

Abrogation of the Tax on Transfer of Real Estate Titles for Consideration

Tax, Customs, and Social Security Resources Regularization Regime

Modifications to the Personal Assets Tax Law – New Regime for its Payment

Modifications to the Simplified Regime for Small Taxpayers

Asset Regularization Regime