TAX
REFORM
On April 22, 2026, the Government submitted to Congress the National Reconstruction Bill (the “Bill”), which aims to reactivate the economy, promote investment in the country, and strengthen the financing of priority public policies.
The Bill must still be approved by the Chamber of Deputies and subsequently by the Senate.
The main proposed amendments are summarized below:
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TEMPORARY REDUCTION OF THE GIFT TAX
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FOREIGN CAPITAL DISCLOSURE AT PREFERENTIAL TAX RATE
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CORPORATE TAXATION
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TAX INVARIABILITY
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CAPITAL GAINS ON PUBLICLY TRADED SECURITIES
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SMEs
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HOUSING BENEFITS
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WAIVER OF PENALTIES AND INTEREST
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AMENDMENTS TO THE TAX CODE
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10% SUBSTITUTE TAX
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NEW PROVISIONS
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