4/7/2026
CAPITAL GAINS ON PUBLICLY TRADED SECURITIES
- The Bill proposes maintaining the gradual increase established by Law No. 21,755 with respect to the Corporate Income Tax applicable to SMEs, until reaching a rate of 23% by 2029.
- Accordingly, the rate would be 12.5% for the 2027 tax year, 15% for the 2028 tax year, and 23% from the 2029 commercial year onwards, on a permanent basis.