{"id":46609,"date":"2026-10-22T11:05:38","date_gmt":"2026-10-22T17:05:38","guid":{"rendered":"https:\/\/garciabodan.com\/?p=46609"},"modified":"2026-10-22T11:12:13","modified_gmt":"2026-10-22T17:12:13","slug":"el-salvador-approves-tax-amnesty-to-facilitate-the-regularization-of-tax-obligations-and-other-fines","status":"publish","type":"post","link":"https:\/\/garciabodan.com\/en\/el-salvador-approves-tax-amnesty-to-facilitate-the-regularization-of-tax-obligations-and-other-fines\/","title":{"rendered":"El Salvador approves tax amnesty to facilitate the regularization of tax obligations and other fines"},"content":{"rendered":"

The Legislative Assembly of El Salvador approved the Special and Transitional Law Granting Facilities for the Voluntary Fulfillment of Tax, Customs, Traffic and Other Fine Obligations<\/strong>, which allows taxpayers to regularize outstanding obligations under specific conditions.<\/p>\r\n

The tax amnesty covers tax and customs obligations corresponding to previous periods, as well as merchandise declarations whose payment or filing deadlines have expired, including those corresponding to September 2026. It also covers fines imposed through September 30, 2026.<\/p>\r\n

The deadline to benefit from these provisions is December 11, 2026.<\/strong> Filing a tax return alone does not guarantee eligibility for the benefits. As a general rule, the corresponding payment must be made or authorization for payment in installments must be obtained, as applicable.<\/p>\r\n

 <\/p>\r\n

\u00a0Obligations covered by the regime<\/span><\/h2>\r\n

1. Obligations before the General Directorate of Internal Taxes (DGII)<\/strong><\/h2>\r\n

The following taxpayers may qualify:<\/p>\r\n

    \r\n\t
  • Those who filed their tax returns but did not pay the tax assessed.<\/li>\r\n\t
  • Those who failed to file one or more tax returns, whether or not tax was due, including cases in which taxable transactions were carried out but not reported or paid.<\/li>\r\n\t
  • Those who filed returns reporting zero amounts despite having carried out transactions subject to tax.<\/li>\r\n\t
  • Those who reported tax credits or balances in their favor exceeding the amounts legally allowable, or assessed taxes at amounts lower than those legally due.<\/li>\r\n\t
  • Those with outstanding obligations relating to withholdings, collections or advance payments that were not made, remitted or paid in full.<\/li>\r\n\t
  • Those undergoing tax audits, hearings and evidentiary proceedings, tax assessments, administrative or judicial challenges, or those with final, liquid and enforceable debts.<\/li>\r\n\t
  • Those with pending tax reports or opinions required under applicable regulations.<\/li>\r\n<\/ul>\r\n

    The tax amnesty also covers certain Income Tax obligations for which a payment order has an expired Electronic Payment Number (NPE), as well as cases involving the offsetting of tax credits or balances in the taxpayer’s favor.<\/p>\r\n

    2. Customs obligations before the General Directorate of Customs (DGA)<\/strong><\/p>\r\n

    The following cases are included, among others:<\/p>\r\n

      \r\n\t
    • Failure to file merchandise declarations or the filing of declarations containing omissions or inaccuracies.<\/li>\r\n\t
    • Failure to pay, or underpayment of, import duties and other taxes.<\/li>\r\n\t
    • Improper application of customs benefits or exemptions.<\/li>\r\n\t
    • Immediate verification procedures, customs audits or administrative sanctioning proceedings that meet the conditions established by law.<\/li>\r\n\t
    • Vehicles brought into the country under temporary import or circulation forms whose authorized periods of stay have expired.<\/li>\r\n\t
    • Goods subject to temporary import or export regimes for which the authorized periods of stay, re-importation or re-exportation have expired.<\/li>\r\n<\/ul>\r\n

      In these latter cases, eligibility for the benefits requires regularizing the customs status under the applicable definitive customs regime or completing the late re-exportation or re-importation, as applicable.<\/strong><\/p>\r\n

       <\/p>\r\n

      Traffic fines and other administrative fines<\/span><\/h2>\r\n

      The tax amnesty allows eligible parties to obtain a waiver of surcharges on fines related to the Law on Land Transportation, Traffic and Road Safety, as well as fines imposed by other government institutions, excluding municipalities.<\/p>\r\n

      In these cases, it is important to distinguish between the original fine and the additional charges resulting from nonpayment. The benefit available for these fines is the waiver of interest and surcharges, not the general elimination of the underlying penalty.<\/p>\r\n

       <\/p>\r\n

      What benefits does the law provide?<\/span><\/h2>\r\n

      The benefits vary depending on the type of obligation and the taxpayer’s circumstances.<\/p>\r\n

        \r\n\t
      • Waiver of interest and surcharges:<\/strong> Available for obligations covered by the regime, subject to the applicable legal conditions.<\/li>\r\n\t
      • Non-imposition of fines:<\/strong> Available in certain cases involving the voluntary fulfillment of tax and customs obligations, including specific instances of unfiled returns, unpaid taxes and obligations relating to withholdings and collections.<\/li>\r\n\t
      • Payment in installments:<\/strong> The possibility of obtaining an authorization to pay in up to nine monthly installments, where applicable.<\/li>\r\n\t
      • Regularization of debts in administrative and judicial proceedings:<\/strong> The amnesty covers obligations under review by the Tax Administration, the Court of Appeals for Internal Taxes and Customs, the administrative litigation and constitutional jurisdictions, as well as cases referred to the Office of the Attorney General of the Republic or subject to judicial collection proceedings.<\/li>\r\n<\/ul>\r\n

        The waiver of fines does not apply automatically in all cases. Eligibility depends on the specific circumstances and whether an official penalty assessment has been issued, as well as whether the assessment is final and enforceable.<\/p>\r\n

         <\/p>\r\n

        How do the payment facilities work?<\/span><\/h2>\r\n

        The General Directorate of Treasury may authorize payment plans of up to nine monthly installments, subject to the conditions established by law. The arrangement provides for the following:<\/p>\r\n

          \r\n\t
        • First installment:<\/strong> 10% of the debt, payable on the date the resolution authorizing the payment plan is issued and notified.<\/li>\r\n\t
        • Remaining balance:<\/strong> Eight consecutive monthly installments.<\/li>\r\n\t
        • Default:<\/strong> Failure to comply with the payment plan may result in the loss of the benefits and the reinstatement of fines, interest and surcharges in proportion to the unpaid amount.<\/li>\r\n<\/ul>\r\n

          The law also provides payment facilities for certain fines imposed for failure to comply with formal obligations.<\/p>\r\n

           <\/p>\r\n

          Requirements for cases involving litigation or judicial collection proceedings<\/span><\/h2>\r\n

          Taxpayers with pending administrative or judicial proceedings should review the specific conditions applicable to their cases.<\/p>\r\n

          In certain circumstances, a written request to withdraw or waive a claim or appeal, in whole or in part, must be submitted to the court or authority handling the proceeding. The relevant supporting documentation must then be provided when making the payment or requesting an installment plan from the General Directorate of Treasury.<\/p>\r\n

          For criminal proceedings, the law establishes additional requirements for notifying the Tax Administration of the tax amounts involved.<\/p>\r\n

          Accordingly, before applying for the regime, taxpayers should assess the procedural status of each obligation and the consequences of withdrawing any appeals or legal actions already filed.<\/p>","protected":false},"excerpt":{"rendered":"

          The Legislative Assembly of El Salvador approved the Special and…<\/p>\n","protected":false},"author":7,"featured_media":46606,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[229],"tags":[],"class_list":["post-46609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/46609","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/comments?post=46609"}],"version-history":[{"count":1,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/46609\/revisions"}],"predecessor-version":[{"id":46610,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/46609\/revisions\/46610"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media\/46606"}],"wp:attachment":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media?parent=46609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/categories?post=46609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/tags?post=46609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}