Through Executive Decree 468 issued on December 1, 2024, the President of the Republic has reduced the ISD tax rate for importation of goods classified under certain tariff subheadings:
| Sectors | ISD tax rate from January to March 2025 | ISD tax rate from April 2025 |
| Tariff subheadings of the pharmaceutical sector | 0% | 0% |
| Tariff subheadings of other productive sectors | 0% | 2,5% |
The lists of tariff subheadings subject to these rates will be issued by the Ministry of Economy and Finance.
This measure aims to mitigate the impact of the elimination of the ISD tax credit for income tax purposes.
Andrea Moya, Partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144