Due to the extreme weather events that have affected the national territory, particularly Storm Kristin, which occurred during the early hours of 28 January and caused significant damage in several municipalities, especially in the central region of the country, a state of calamity was declared until 11:59 p.m. on 15 February 2026. In light of these circumstances, it has been determined that taxpayers with tax domicile in the areas covered by the declaration of a state of cal

Circular Letter No. 20288, dated 2 nd  February 2026, announces the municipal surtax rates to be applied to the taxable profit subject and not exempt from Corporate Income Tax (IRC) for the 2025 tax period, to be filed in 2026.