Procedures and Services

 The tax legislation establishes tax benefits, the application of which constitutes an obligation for the Tax Administration and a right for taxpayers. We cite the most important so that they are known by all citizens.

The bonuses corresponding to the Prompt Payment Benefit, available for those who contribute the tax at the beginning of the period established by Law No. 113, are maintained:

Discount of 5% of the amount payable resulting from the calculation of the Sworn Statement of Personal Income Tax, for those who pay before February 28.

Discount of twenty percent (20%) of the amount to be paid for the Tax on Land Transportation (payment of the license plate), for owners or possessors of motor vehicles or animal traction who also pay before February 28.

Discount of ten percent (10%) of the amount to be paid as Tax for the Filing of Advertisements and Commercial Advertising, for taxpayers who place advertisements and contribute in advance the total annual amount of this tax, within the first month of the year in which they have been set the obligation to pay tax.

Persons who start out as self-employed persons are exempted from the payment of tax obligations, except Social Security Contribution, in the first three (3) months of operations. While those who rejoin will enjoy this benefit, provided that thirty-six (36) months have elapsed since they left the ONAT.

The benefit begins to count from the month following that in which the taxpayer was registered and applies to the person; therefore, if the person is registered in several activities, he/she does not begin to pay for the income generated by them, until after the 3 months of exemption established in the Law have elapsed.

For example, if a person registers for the first time as a self-employed person in January, in the landlord activity, February, March and April are his benefit months, and he pays in June for the income obtained in May. If in February you register as a cafeteria and in March as a craftsman, you do not contribute either for what those trades generate in those months, since those incomes were obtained within the exemption period. So, in this case, the first payment for all activities is made on the same date: June.

During the first year in which they graduate, recent graduates who are not located and decide to join any of the activities of self-employment are exempt from paying taxes, as well as those coming from the schools of arts, in any event, once they begin to exercise their specialty.

Artists and creators in the cultural sector, their support staff, social communicators and designers have the right to apply for a bonus of up to 30% of the annual income obtained, when a real increase in the financial burden is demonstrated, with respect to the previous fiscal year.

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