On October 28, the reform to Article 115 of the Tax Code was approved in its second debate. This amendment introduces significant changes regarding the publication of taxpayer lists. The main modifications include: Monthly publication requirement: A list of delinquent taxpayers, indicating the taxpayer’s name and the amount owed. A list of taxpayers who have…
Category Archives: Tax
Blog, Business Law, Costa Rica, Labor & Employment, News, Tax, Telecommunications, Media & Technology
BLP asesoró a IFX en la adquisición de Gold Data
03
Nov
Nov
BLP asesoró a IFX en la adquisición de Gold Data en Costa Rica, una empresa de tecnología especializada en infraestructura de telecomunicaciones que proporciona conectividad directa de alta calidad en toda América y el Caribe. Esta transacción permite a IFX complementar su portafolio de servicios de Data Centers, Cloud, Seguridad y Servicios de Valor Agregado…
Blog, Business Law, El Salvador, News, Tax
Special and transitory law granting facilities for the voluntary compliance of tax, customs, traffic, and other penalties
27
Oct
Oct
On October 16, 2025, Legislative Decree No. 427 was published in the Official Gazette, enacting the Special and Transitory Law Granting Facilities for the Voluntary Compliance of Tax, Customs, Traffic, and Other Penalties (the “Tax Amnesty Law” or the “Law”). This regulation was approved by the Legislative Assembly to promote the voluntary regularization of debts…
28
Jul
Jul
On July 24, the Costa Rican General Directorate of Taxation (DGT) published 16 administrative resolutions related to the implementation of TRIBU-CR and the new tax compliance forms and procedures: Resolution Title MH-DGT-RES-013-2025 Regulation on the Registration and Update of Data for Inactive Legal Entities and Informative Return for Inactive Legal Entities MH-DGT-RES-014-2025 Regulation on the…
Analysis, At BLP, Blog, Costa Rica, Tax
ATENA System: A Step Forward in Costa Rica’s Customs Modernization
24
Jul
Jul
The Superintendency of Tax Administration (SAT) of Guatemala has introduced new provisions aimed at strengthening tax compliance and improving control mechanisms within the country. These measures include updates to reporting obligations, adjustments to existing procedures, and the implementation of new digital tools designed to facilitate interaction between taxpayers and the tax authority. The changes are…
Blog, Business Law, Costa Rica, Environmental, Social and Governance (ESG), Labor & Employment, News, Real Estate & Hospitality, Tax
BLP advises on the acquisition of the iconic Tabacón Thermal Resort & Spa in Costa Rica
11
Jul
Jul
BLP advised the shareholders of Inversiones Turísticas Arenal S.A., owner of the renowned Tabacón Thermal Resort & Spa located in La Fortuna, Alajuela, on the sale of 100% of the company’s shares to Pursuit Attractions and Hospitality, Inc. This transaction marks the entry of a new institutional player into Costa Rica’s tourism sector, reinforcing confidence…
05
Jun
Jun
As part of the technological modernization currently being implemented by the General Directorate of Taxation, in the coming weeks, compliance with tax obligations—as we know it today—will undergo a revolutionary shift. This transformation will not only alter the way tax returns are currently filed, but will also entail the unification of the various systems used…
Blog, Business Law, Honduras, News, Tax
New Regulation in Honduras Tightens Oversight of Tax Exemptions
09
May
May
On May 6, 2025, the Official Gazette La Gaceta published the Regulation on Procedures for the Control, Verification, and Oversight of Tax Exemptions, issued by the Ministry of Finance through Agreement No. 143-2025. This new regulation strengthens the legal framework for supervising tax benefits in Honduras by detailing the procedures through which the General Directorate…
Analysis, Blog, Business Law, Guatemala, Labor & Employment, Tax
Employee Stock Plans and Their Deductibility in Income Tax (ISR): Key Considerations
07
Apr
Apr
Author https://blplegal.com/wp-content/uploads/2025/04/Planes-de-Acciones-para-Empleados_FOTO-Elisa-Lacs.png Elisa Lacs Senior Associate Guatemala E-mail Employee stock plans, known as stock options or employee share ownership plans (ESOPs), are a strategic tool for attracting and retaining talent. However, their tax treatment in Guatemala raises questions about their deductibility under the Income Tax (ISR). A key issue is whether these plans can be…
20
Mar
Mar
Starting Monday, March 17, 2025, the Personal Identification Document (DPI) will automatically become the Tax Identification Number (NIT), eliminating the need to manage a separate NIT. This measure, implemented by the Tax Administration Office (SAT) through resolution SAT-DSI-393-2025, seeks to simplify administrative and tax procedures in the country. Key Changes and Benefits: DPI Access to…