TAX
REFORM
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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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On August 4, 2026, the Congress approved the National Reconstruction Bill (the “Bill”), which was submitted by the Government on April 22, 2026. The purpose of this bill is to reactivate the economy, promote investment in the country, and strengthen the financing of priority public policies.
The Bill now awaits the Constitutional Court´s decision on the constitutional challenges filed in respect of certain of its provisions, prior to its enactment and publication.
The main proposed amendments are summarized below: