• An extraordinary procedure is established for the regularization of unpaid municipal debts (licenses, circulation permits, waste collection fees and other municipal charges) accrued during the three years prior to January 1, 2026.
• Once the requirements are met, the taxpayer will be entitled to a full waiver of interest and penalties. The municipality may also waive collection actions with respect to debts for which the taxpayer could raise the statute of limitations defense.
• The application must be filed with the municipality within 12 months following December 1, 2026. The municipality must resolve it within 30 business days.
• Once the application is approved, the taxpayer has 12 months to pay, or 36 months in the case of waste collection fees. The municipality may authorize payment in installments. If payment is not made within the term, the original debt is reinstated together with its interest and penalties.

Effective date: 12-month period as from December 1, 2026.

• The TGR is empowered, for a period of 180 days from the publication of the law, to grant payment facilities for debts past due as of December 31, 2025.
• The benefits include waivers of (i) up to 100% of interest and 80% of penalties in the case of lump-sum payments, and (ii) in the case of an installment payment agreement of up to 48 installments, up to 95% of interest and 75% of penalties, provided that a minimum down payment of 10% of the original principal is made.
• This benefit will only apply to individuals and SMEs, with a limit of 3 payment agreements per taxpayer.

Effective date: October 17, 2026, for a period of 180 days.