El Salvador

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El Salvador: Tax Amnesty allows taxpayers to catch up on outstanding tax obligations

  • The Fiscal Amnesty allows taxpayers with outstanding debts to catch up on their tax obligations.
  • Individuals and legal entities will have the opportunity to regularize their tax status with the Treasury.
  • The law allows for the payment of taxes without interest, surcharges, and fines.
  • The amnesty applies to taxes due until September 30, 2023.
  • Taxpayers have until December 8 of the current year to apply.
  • Insolvent taxpayers can take advantage of the amnesty in various cases, such as unpaid declarations, declarations with a higher credit than necessary, and cases under audit or in the process of evidence.
  • Payment plans of up to 9 monthly installments are available, with the first installment being 10% of the total debt.
  • The Minister of Finance encourages taxpayers with outstanding debts to approach the Treasury to resolve their non-compliance.
  • The Ministry of Finance provides a Guide for taxpayers to apply to the law.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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