Insights

The Supreme Court reaffirms the requirements for the deduction of bad debts originated in secured loans

Suspension from the Registry of Importers and Exporters

Case law provides a definition of “organized system of payments”

Allowance of deductions for payments in connection with technical assistance agreements despite late registration

Professional entities... third or fourth category of income?

Decision on the applicability of the exemption provided by the Income Tax Law on severance payments

Deductibility of interest from a loan entered to reduce capital

Penalty for submitting a “Certificate of Origin” issued after deadline

The Tax Authority adjusts its provisions in accordance with the recent declaration of unconstitutionality of precautionary measures

The Supreme Court decides on the unconstitutionality of provisional injunctions

The Federal Supreme Court declares the unconstitutionality of the tax on presumed minimum income

The Tax Authority broadens the scope of the “Registro de Operaciones Inmobiliarias” (Real Estate Transactions Registry)