- Law 32540 extends the excise duty (ISC) refund incentive on diesel.
- The extension lasts until December 31, 2028.
- The incentive applies to eligible public passenger and cargo transportation services.
- The original incentive was introduced under Emergency Decree 012-2019 and previously extended by Law 31,647.
- Law 32540 was published on December 31, 2025, and takes effect January 1, 2026.
Source: kpmg.com
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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