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The Legislative Assembly has approved, with 60 votes, a new tax amnesty that will allow salvadoran taxpayers to bring their tax and customs obligations, as well as certain fines up to date, without having to pay interest, surcharges, or late-payment penalties. The measure will remain in effect until december 11 and is intended to facilitate the settlement of outstanding debts owed to the State.
The regulation, titled the Ley Especial y Transitoria que Otorga Facilidades para el Cumplimiento Voluntario de Obligaciones Tributarias, Aduaneras, de Tránsito y Otras Multas, was endorsed during the 131st plenary session. The benefit applies to individuals and companies with outstanding obligations to various public agencies, subject to the conditions set forth in the decree.
Included institutions include the General Directorate of Internal Taxes, the General Directorate of Customs, and the Tax and Customs Appeals Tribunal, all of which are affiliated with the Ministry of Finance. Consequently, taxpayers will be able to regularize their tax and customs debts without incurring accumulated interest, surcharges, or the late payment penalties otherwise mandated by law.
The amnesty also covers certain cases involving judicial collection proceedings handled by the Fiscalía General de la República (FGR), as well as surcharges on fines related to the Land Transport, Transit, and Road Safety Law. Furthermore, it encompasses surcharges on fines imposed by public administration institutions, with the exception of municipalities.
For those unable to settle their total obligations in a single payment, the law provides a financing mechanism. This involves an initial payment of 10% of the total debt, with the remaining balance to be paid for eight consecutive monthly installments. This same arrangement also applies to fines imposed for failure to comply with formal obligations. However, taxpayers must comply with the terms of the payment plan to retain these benefits. Failure to do so will result in the loss of the granted concessions, and the original surcharges will be reinstated on a proportional basis, in accordance with the regulations.
This new amnesty follows a similar measure approved in october of last year. According to the data provided, that initiative benefited 56,195 taxpayers. Of the total amount collected, 71% came from small taxpayers, 15% from medium-sized taxpayers, and 14% from large taxpayers.
With the enactment of this new temporary law, taxpayers have until december 11, 2026, to take advantage of the provisions offered. This measure provides an opportunity to settle outstanding obligations with various state agencies, provided that the established requirements and deadlines are met.
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