- Expansion of VAT base: Modifies Article 420 of the Tax Statute to include “La venta o cesiones de derechos sobre: Activos intangibles, únicamente asociados con la propiedad industrial; Membresías o derecho de ingreso.” (The sale or assignment of rights over: Intangible assets, only associated with industrial property; Memberships or right of entry).
- VAT on Gambling: Clarifies VAT application to games of chance, including online platforms. Establishes the tax base and responsibilities of operators.
- VAT on Fuels: Introduces specific VAT rates for gasoline and ACPM (diesel) producers in 2026 and 2027, with a transition to the general rate. Biocombustible and alcohol carburant will be taxed at the general rate starting in 2027 and 2026 respectively.
- VAT on Liquors: Subjects goods currently under consumption tax on liquors, wines, and similar items to the general VAT rate and cedes five percentage points to departments for health insurance.
- Digital Services Tax: Allows non-resident entities providing digital services to opt for a 5% tax on gross income.
Source lalr.co
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