The Ministry of Finance has issued the new “general guide to facilitate the recognition of countries, states or territories with preferential tax regimes and tax treatment,” which will be in effect for the 2023 fiscal year.

Under the provisions of article 62-A of the Tax Code, the guide facilitates the recognition of countries, states, or territories with preferential tax regimes, low or no taxation, and tax havens, identifying the obligations and tax provisions applicable to the commercial transactions carried out between national taxpayers and taxpayers from the listed jurisdictions.

Since this directory has no relevant changes from the 2022 guide, the tax treatment applicable to transactions carried out with taxpayers domiciled in the countries or states detailed in the guide will remain unchanged.

You can consult the official guide at this link.