An extraordinary procedure is established for the regularization of municipal debts (licenses, circulation permits, waste collection fees, and other rights) accrued in the three years prior to January 1, 2026.
Municipalities are allowed to waive 100% of interests and fines on the debt, further authorizing them to waive collection actions regarding debts for which the taxpayer could exercise an action or defense of statute of limitations.
The General Treasury of the Republic is authorized, for a period of 180 days from the publication of the law, to grant payment facilities with respect to debts past due as of December 31, 2025.
The benefits include forgiveness of (i) up to 100% of interest and 80% of penalties for lump-sum payments, and (ii) in the case of an installment payment agreement of up to 24 installments, up to 95% of interest and 75% of penalties, provided that a minimum down payment of 10% of the original principal is made.
The information contained in this publication was prepared by Carey y Cía. Ltda. for educational and informational purposes only and does not constitute legal advice.
