At the beginning of 2026, tax authorities in the region have issued pronouncements and updates that directly impact companies' fiscal management. From adjustments in auditing procedures and temporary benefits for reduced penalties, to changes in forms, progressive tax brackets, and criteria regarding withholding or revenue recognition, the landscape demands a strategic and timely review.
Below is a country-by-country executive summary with key points to keep on your radar.
Index:
Chile
Issuance of late purchase invoices and deduction of unrecoverable VAT as an expense.
Chilean Internal Revenue Service (SII) – Ruling No. 2255 of 2024 (Ord. No. 24, dated January 7, 2026)
1. Company activities and services received from abroad
According to your presentation, among the activities of an investment company whose corporate purpose consists of the purchase or incorporation of companies for the development of energy projects in Chile, the “obtaining of financing from third parties” domiciled abroad is included. In this context, the company also receives services (legal, administrative, financial, etc.) from various companies located, as a general rule, in the same foreign territory from which said financing comes.
Retention and payment of VAT associated with services
The company has retained and deposited the VAT associated with the aforementioned services, for which it is the beneficiary, into tax coffers and has recognized the tax credit in accordance with general rules.
3. Offset in the issuance of purchase invoices
Since it initially did not have the quality of an electronic invoice issuer, it could not include the purchase invoices in the tax periods in which the tax associated with the services was withheld and paid, resulting in a “discrepancy.”.
Request for rectification of form N° 29
To resolve the foregoing, through an administrative request, they asked this Service to rectify forms No. 29, incorporating the VAT credit tax in the same form in which the withheld VAT was paid, a request that was not granted.
5. Obligation to Issue a Purchase Invoice and Right to Tax Credit
Assuming that the services are subject to VAT, the VAT taxpayer, recipient of a service provided by a foreigner not domiciled or resident in Chile, must issue a “purchase invoice,” declare, and pay the VAT directly to the treasury in accordance with Article 11(e) of the LIVS, allowing the tax shown on such purchase invoice to be eligible for tax credit.
6. Late issuance of purchase invoices and applicable penalties
If the taxpayer did not issue the purchase invoice in the same tax period in which the remuneration was received or made available to the service provider not domiciled or resident in Chile, in accordance with the provisions of articles 23, 24, and 55 of the LIVS, they must issue said documents late, for each of the respective transactions, indicating as the date of the document the one on which it should have been invoiced, paying – if applicable – the fine indicated in No. 10 of article 97 of the Tax Code.
7. Treatment of VAT already declared and of tax credit used
Since these documents are intended to support operations for which tax has already been paid and the tax credit has been used, they must be manually extracted from Form N° 29. Neither the payment of VAT withheld nor the use of the tax credit in the period in which they are issued is applicable.
8. Deduction of unrecoverable VAT as an expense or cost
If the company receiving the services is not entitled to tax credit in accordance with the provisions of the LIVS, for example, because they were intended for exempt or non-VAT taxable operations, or due to a lack of formal requirements, the tax charged to it in the transaction may be deducted as an expense in the determination of taxable net income, provided that the general requirements established in the first paragraph and in No. 2 of the fourth paragraph of Article 31 of the LIR are met, or as a cost, as appropriate.
9. Unrecoverable VAT Recognition Moment
Such a deduction must be recognized in the fiscal year in which the VAT payment corresponding to the services rendered to the company is made, as it is at that moment that the VAT incurred acquires the nature of irrecoverable, becoming an expense or cost for said beneficiary.
10. Accreditation before inspection
For these purposes, the taxpayer must prove to the respective tax authorities the uncollectible status of the tax credit that is deducted as an expense or that becomes part of the cost of assets and services.
Mexico
Home visit procedure for alleged issuance of false digital tax receipts (Article 49 Bis of the Fiscal Code of the Federation)
DOF: 07/11/2025, effective January 1, 2026.
Presumption of falsity and suspension of CFDI issuance – Section I
In the visit order, the tax authority shall state the reason why it presumes that the Internet digital tax receipts issued by the taxpayer are false. It shall also order the suspension of the issuance of said receipts, starting from the delivery or notification of the order. In these cases, Article 17-H Bis of this Code shall not apply, and the suspension shall remain in effect until the resolution of this procedure is issued.
Places where home visits will be practiced – Section II
It will be carried out at the taxpayer's tax domicile, establishments, branches, premises, offices, warehouses, storage facilities, and fixed and semi-fixed stalls in public areas, or where the activities or services covered by the digital tax receipts issued online are performed.
Start of the diligence, technological registration, and impossibility assumptions – Section III
Upon arriving at the location where the inspection is to take place, the inspectors may begin taking photographs or audio/video recordings. They will deliver the inspection order to the inspected party, their legal representative, the person in charge, or whoever is present at the inspected location, interchangeably. To whomever this order is delivered, the inspectors will inform them that the progress of the inspection is being recorded using technological tools, and the inspection will proceed with that individual.
Start of the diligence, technological registration, and impossibility assumptions – Section III
If the tax domicile or the place indicated in the order for the practice of the diligence does not exist or does not correspond to the taxpayer, if no one is found to attend the visitors, or if those found refuse to attend the visit or prevent its practice, a circumstantial report must be drawn up, stating such situation, and the diligence shall be considered concluded.
In these cases, the order shall be served via electronic tax mailbox or by posting in accordance with articles 134, sections I and III, and 139 of this Code, and within three business days following the date on which such service takes effect, the authority shall again proceed to the fiscal domicile or the place designated to carry out the visit.
If any impediment arises to carrying out the ordered visit, it will be recorded in a detailed report and, without further procedure, within fifteen business days following the preparation of the report, the resolution determining that the taxpayer issues false tax receipts will be issued, which may be notified through any of the notification methods established in Article 134 of this Code.
Identification of visitors and designation of witnesses – fraction IV
The visitors shall identify themselves to the person with whom the diligence is being carried out, requesting that they designate two witnesses; if these are not designated or the designated individuals do not agree to serve as such, the visitors shall designate them, noting this situation in the minutes or minutes they prepare, without this circumstance invalidating the results of the visit.
Record of proceedings and presentation of evidence – section V
During the home visit, minutes will be taken, which will circumstantially state the facts known to the visitors, in the terms of this Code and its Regulations or, as the case may be, the irregularities detected during the visit.
The person with whom the diligence is understood may offer, during it or within five business days, counted from the business day following the date on which such diligence is carried out, the means of proof that they deem appropriate and state what is convenient for their rights, in order to refute the presumption that the tax receipts are false for not complying with the provisions of Article 29-A, fraction IX of this Code, and must clearly indicate the fact to which each of them refers and what they intend to prove, which will be valued in the resolution that the tax authority issues to that effect.
Evidence Requirements - Section VI
The evidence offered by the taxpayer must be clearly identified and linked to the fact or observation it seeks to refute, taking into account the following:
a) That they refer directly to the object of the home visit;
b) That they are not offered to create dilatory effects;
c) That they were not obtained in violation of any legal provision, or
d) That they have not been declared null and void in any judicial proceeding or administrative instance.
Refusal to sign or receive the minutes – section VII
If, at the closing of the home visit report, the visited person or the person with whom the diligence was carried out, or the witnesses, refuse to sign it, or if the visited person or the person with whom the diligence was carried out refuses to accept a copy of the report, this circumstance shall be recorded in the report, without affecting its validity and evidentiary value, and the home visit shall be considered concluded.
Tax authority resolution – section VIII
Once the five business-day period granted to the taxpayer to provide evidence and refute the detected irregularities has concluded, the authority will have a period of fifteen business days to issue and notify the resolution, in which it may determine the following:
that the taxpayer has dispelled the presumption of falsity of the issued electronic tax receipts that motivated the order of inspection, and therefore the suspension of their issuance will be annulled, or
b) the taxpayer did not rebut the presumption of falsity of the digitally issued tax receipts via the Internet, therefore they are considered false with general effect and the operations contained therein do not produce or have produced any tax effect, applying the provisions of article 17-H, section XIII of this Code.
Maximum duration of the procedure – Section IX
The procedure referred to in this article must be concluded within a maximum of twenty-four business days. It will begin when the order is delivered or, as the case may be, when its notification takes effect, and will conclude upon the issuance of the corresponding resolution.
Contributor publication and effects for third parties - fraction X
The taxpayer's name and RFC, to whom the resolution referred to in subsection b) of section VIII of this article has been issued, shall be published on the Tax Administration Service Portal and in the Official Gazette of the Federation within forty-five business days following the date on which the notification of the resolution takes effect, so that third parties who received digital tax invoices over the Internet issued by said taxpayer may be aware of this situation and reverse the tax effect they may have given to said invoices, by filing a supplementary declaration, for which they will have a period of thirty calendar days from the publication in the Official Gazette of the Federation.
If this is not done, the authority will temporarily restrict the use of the digital seal certificate for issuing digital tax receipts over the Internet, in accordance with Article 17-H Bis, subsection XIV of this Code.
Criminal consequences – section XI
The Ministry of Finance and Public Credit will initiate criminal proceedings against any activity related to false tax receipts, in accordance with the provisions of Article 113 Bis of this Code.
Colombia
Scope and Requirements of the Transitional Regime for the Reduction of Penalties and Default Interest of Legislative Decree 1474 of 2025
National Directorate of Taxes and Customs - DIAN. General opinion on the temporary tax measures provided for in articles 20 to 23 of Legislative Decree 1474 of 2025, Opinion No. 100208192-117, Bogotá D.C., January 26, 2026.
Requirements to access the temporary reduction of penalties and late interest (Article 20 of Decree 1474 of 2025)
Taxpayers, customs subjects, or foreign exchange subjects who intend to benefit from the temporary reduction must pay the following amounts between December 30, 2025, and March 31, 2026:
- 100% of the tax, customs, or foreign exchange obligation.
- Late payment interest at a rate of 4.5%. To this end, any person seeking to avail themselves of this benefit must calculate the interest based on the total amount or the outstanding balance of the tax, customs, or foreign exchange obligation and apply the annual rate of 4.5%.
- Payment of 15% of the penalties and adjustment of penalties or the outstanding balance in cases where partial payments have been made. This amount must not be less than the minimum penalty in effect for the tax year in which the assessment was issued.
Subjects eligible for the benefit of temporary reduction of penalties and late interest
In accordance with article 20 of Legislative Decree 1474 of 2025, the following subjects may benefit from the temporary reduction of sanctions and late payment interest:
Those who have overdue tax, customs, and foreign exchange obligations as of December 31, 2025.
ii) Taxpayers who, as of December 30, 2025, have an existing payment arrangement or installment agreement.
The benefit applies to outstanding balances.
Application of Article 20 to sanctions related to the Single Registry of Final Beneficiaries
Pursuant to the provisions of Article 20 of Decree 1474 of 2025, as explained previously, eligibility for the benefit is contingent upon meeting three requirements, including payment of the 100% on tax, customs, or foreign exchange obligations.
Note that the rule refers to the payment of a monetary tax, customs, and currency obligation, thereby excluding formal obligations to perform.
Regarding penalties for failure to provide information, providing it erroneously or incompletely, and/or failure to update the Single Registry of Ultimate Beneficial Owners contemplated in Article 1.4.1.20 of DIAN's Single Resolution 000227 of 2025, it is clear that the punishable acts originate from obligations to act. Therefore, it can be concluded that in these cases, the benefit of the temporary reduction provided for in Article 20 cannot be availed.
However, these penalties could be paid in a reduced amount by applying the benefit established in numeral 3 of article 21 or the benefit dealt with in article 22, at the taxpayer's choice.
Scope and application of paragraph 4 of Article 20 regarding the omission of the withholding or collecting agent
Paragraph 4 of Article 20 of Legislative Decree 1474 of 2025 provides an express, temporary, and limited exception to the duty of criminal reporting that ordinarily falls upon DIAN regarding the possible commission of the crime of omission by the withholding or collecting agent provided for in Article 402 of the Penal Code.
This exception is limited exclusively to outstanding payment obligations whose amount is equal to or less than 100 UVT and materializes in the obligation to first exhaust the administrative collection procedure, excluding, during the economic emergency, the filing of criminal charges by the entity.
This rule does not decriminalize the conduct nor extinguish criminal action, but rather temporarily modulates the exercise of the functional duty to report, taking into account criteria of minimal harm, revenue efficiency, and preference for administrative collection.
The scope of this measure is strictly exceptional and temporary, as it is justified within the framework of the declaration of economic emergency and is only applicable during its validity, without permanently altering the penal regime or the constitutional competencies of the Office of the Attorney General of the Nation.
In this regard, the norm does not eliminate the typical nature of the conduct nor does it prevent that, once the emergency is over or for amounts exceeding the established threshold, the DIAN must fully comply with its duty to report.
Furthermore, the paragraph specifies that this rule is not subject to the general term of the benefit of reduced penalties and interest, which reinforces its autonomous, finalistic, and exceptional nature, aimed at facilitating the regularization of low-value obligations without automatically triggering the State's criminal response during the economic emergency.”.
Calculation of the update of sanctions according to articles 20 and following of Legislative Decree 1474 of 2025
For the update of tax penalties, where applicable, this shall be done in accordance with the provisions of Article 867-1 of the Tax Statute, which states:
“Taxpayers, responsible parties, withholding agents, and filers who fail to pay the penalties for which they are liable—which have been past due for more than one year—must adjust said amount annually and cumulatively on January 1 of each year, by one hundred percent (100%) of the previous year’s inflation rate as certified by the National Administrative Department of Statistics (DANE). In the event that the penalty has been determined by the tax administration, the adjustment shall apply as of January 1 following the date on which the decision imposing the corresponding penalty became final through administrative proceedings.”.
For the update of customs sanctions, by express referral of article 726 of Decree 1165 of 2019, the provisions of article 867-1 of the previously cited Tax Statute apply.
In other words, when penalties have been overdue for more than one (1) year, they must be adjusted annually and cumulatively on January 1 of each year, based on the 100% inflation rate for the previous year as certified by the National Administrative Department of Statistics (DANE). In the event that the penalty has been determined by the tax administration, the adjustment shall apply as of January 1 following the date on which the decision imposing the corresponding penalty became final through administrative proceedings.
Similarly, it is specified that once the sanctions on said amount are updated, the benefits provided for in articles 20 to 22 of Legislative Decree 1474 of 2025 will be applied.
Panama
DGI informs about new versions of forms for declarations
Published through the Ministry of Finance portal:
The Directorate General of Revenue (DGI) informs taxpayers of the following updates when carrying out their procedures in the e-Tax 2.0 tax system, which include new versions of declaration forms:
A new section is created in Form F2, corresponding to Corporate Income Tax, and is included in the new section: F2 V10: Entrepreneurial Companies “Micro-entrepreneurs”.”
- Micro-aid F2 Entrepreneurship Sector V2, October 30 (updated)
- F2 V10 Instructions - Entrepreneurship Sector V1
Additionally, Form 18 V8, which covers the Panama Pacifico, Free Trade Zone, and Free Zone sectors, is updated:
- Micro-aid F18 Free Trade Zone updated
- Micro-assistance F18 Panama Pacific updated
Se insta a los contribuyentes a mantenerse informados a través del portal web de la DGI: https://dgi.mef.gob.pa/
Honduras:
Comunicado SAR 02-2026, publicado el 07.01.2026.
El Servicio de Administración de Rentas (SAR) anunció la nueva Tabla Progresiva del Impuesto Sobre la Renta (ISR) aplicable a las personas naturales para el período fiscal 2026. De acuerdo con esta actualización, los hondureños y hondureñas con un salario mensual igual o menor a L 22,360.36 no estarán sujetos al pago del Impuesto Sobre la Renta durante el ejercicio 2026.
Conforme a lo establecido en la ley, la Tabla Progresiva 2026 fue calculada sobre la base de la inflación interanual del 4.98%, registrada al cierre del año 2025 y publicada por el Banco Central de Honduras (BCH).
A continuación, se detallan los tramos exentos y las tasas aplicables:
Nota: la Renta Neta Gravable no incluye la deducción de L40,000.00 por gastos médicos. En cambio, el salario mensual, se calcula como la Renta Neta Gravable + L40,000.00 de gastos médicos dividido entre los 12 meses del año.
Fuente: Cálculos oficiales del SAR con base en información del BCH.
La Tabla Progresiva constituye una herramienta de política tributaria que promueve la equidad al beneficiar principalmente a quienes menos ingresos tienen. Su cálculo y publicación anual es un mandato del SAR conforme al artículo 22 de la Ley de Impuesto Sobre la Renta (ISR), reformado mediante el Decreto 20-2016.
Peru
TRATAMIENTO TRIBUTARIO DE LA CONDONACIÓN DE DEUDA EFECTUADA POR ACCIONISTA NO DOMICILIADO EN EL MARCO DE LA RECOMPOSICIÓN PATRIMONIAL
INFORME N.º 000002-2026-SUNAT/7T0000, de fecha 15.01.2026.
1. Obligación de retener el Impuesto a la Renta en pagos a sujetos no domiciliados
En lo que respecta a la primera consulta, cabe indicar que el inciso c) del artículo 71 de la LIR establece que son agentes de retención las personas o entidades que paguen o acrediten rentas de cualquier naturaleza a beneficiarios no domiciliados. A su vez, el artículo 76 de la misma ley dispone que las personas o entidades que paguen o acrediten a beneficiarios no domiciliados rentas de fuente peruana de cualquier naturaleza, deberán retener y abonar al fisco con carácter definitivo dentro de los plazos previstos por el Código Tributario para las obligaciones de periodicidad mensual, los impuestos a que se refieren los artículos 54 y 56 de esta ley, según sea el caso.
2. Nacimiento de la obligación tributaria en sujetos no domiciliados
Como se advierte de las normas antes expuestas, tratándose de sujetos no domiciliados:
(i) La obligación tributaria del impuesto a la renta surge en la oportunidad en que aquellos perciben rentas de fuente peruana.
(ii) La obligación tributaria de retener el impuesto se encuentra vinculada necesariamente a que existan rentas gravables de fuente peruana que se paguen o acrediten a favor de dichos sujetos, las cuales están establecidas en los artículos 9, 10 y 11 de la LIR.
Así pues, la obligación de retener el impuesto a la renta implica, necesariamente, la generación de rentas de fuente peruana gravadas con el referido impuesto que se paguen o acrediten a sujetos no domiciliados.
3. Análisis de la condonación como supuesto generador de renta
En ese sentido, a efectos de dilucidar si la condonación de la deuda originada en la prestación de servicios de un sujeto no domiciliado a favor de la persona jurídica domiciliada de la que es accionista –sin haberse acordado la creación de nuevas acciones o el incremento del valor nominal de las ya existentes– constituye una operación que genera rentas de fuente peruana para el no domiciliado sujeta a la retención del impuesto a la renta, resulta necesario determinar los alcances de la figura de la “condonación”.
4. La condonación como forma de extinción de las obligaciones
La condonación constituye una de las formas de extinción de las obligaciones previstas por el Código Civil.
En efecto, el artículo 1295 del Código Civil señala que de cualquier modo que se pruebe la condonación de la deuda efectuada de común acuerdo entre el acreedor y el deudor, se extingue la obligación, sin perjuicio del derecho de tercero.
Condonar es perdonar una deuda o, en expresiones distintas, renunciar a un crédito con la anuencia del deudor. Así, cuando el acreedor perdona una deuda y el deudor conviene en ello, se extingue la obligación a cargo de este último.
5. Efectos tributarios de la condonación para el accionista no domiciliado
Toda vez que la condonación es una forma de extinción de las obligaciones, distinta al pago; en el supuesto planteado, no se genera una renta de fuente peruana gravada con el impuesto a la renta para el accionista no domiciliado, dado que, por efecto de la condonación dicho accionista no percibe ingreso alguno por los servicios que prestó a la persona jurídica domiciliada.
En consecuencia, la persona jurídica domiciliada materia de consulta no se encuentra obligada a efectuar la retención del impuesto a la renta por la condonación de la deuda realizada por el accionista no domiciliado.
6. Extinción de la cuenta por pagar y generación de ingreso para la persona jurídica domiciliada
Con relación a la segunda consulta, como se desprende de lo señalado anteriormente, la cuenta por pagar de la persona jurídica domiciliada a su accionista no domiciliado por concepto de los servicios prestados por este, ha quedado extinguida por efecto de la condonación.
7. Concepto de ingresos según el Marco Conceptual para la Información Financiera
El párrafo 4.68 del Marco Conceptual para la Información Financiera señala que los “ingresos” son incrementos en los activos o disminuciones en los pasivos que dan lugar a incrementos en el patrimonio, distintos de los relacionados con aportaciones de los tenedores de derechos sobre el patrimonio.
En ese sentido, se puede afirmar que la condonación del pago de la deuda en cuestión realizada por el accionista no domiciliado a favor de la persona jurídica domiciliada genera un ingreso para esta última, al constituir una disminución en su pasivo.
8. La teoría del flujo de riqueza y las operaciones con terceros
De acuerdo con lo previsto por el inciso c) del artículo 1 concordado con el penúltimo párrafo del artículo 3 de la LIR, constituye renta gravada de las empresas cualquier ganancia o ingreso derivado de operaciones con terceros.
Asimismo, el inciso g) del artículo 1 del Reglamento de la LIR precisa que constituye ganancia o ingreso para una empresa la proveniente de transferencias a título gratuito que realice un particular a su favor.
9. El accionista como tercero frente a la persona jurídica
El artículo 6 de la LGS establece que la sociedad adquiere personalidad jurídica desde su inscripción en el Registro.
Así, dado que el accionista es un sujeto diferente a la persona jurídica de la que es parte, resulta claro que aquél califica como un tercero respecto de esta.
10. Devengo del ingreso por condonación de la deuda
Las normas que regulan el reconocimiento de los ingresos se encuentran recogidas en el artículo 57 de la LIR, cuyo inciso a) de su segundo párrafo establece que las rentas de la tercera categoría se consideran producidas en el ejercicio comercial en que se devenguen.
Fluye de lo anterior que en el supuesto de la consulta, el hecho sustancial que determina la generación del ingreso es la condonación misma, la cual se configura con la aceptación, por parte del deudor.
En tal virtud, en el supuesto de la consulta, el devengo del ingreso proveniente de la condonación de la deuda conformada por una cuenta por pagar de la empresa al accionista por la prestación de servicios a favor de esta se produce en el ejercicio en que se efectúa la condonación.
CONCLUSIONS: En el supuesto de una persona jurídica domiciliada en el Perú que tiene pérdidas acumuladas por más de un ejercicio que disminuyen su capital social en más del cincuenta por ciento y que mantiene una cuenta por pagar con su accionista no domiciliado por determinados servicios que este le prestó como uno de sus proveedores; siendo que, a fin de recomponer el patrimonio social de dicha persona jurídica, en el marco de lo dispuesto en el artículo 220 de la Ley General de Sociedades el referido accionista decide condonar a esta la deuda en cuestión, y no se acordó un aumento de capital que determine la creación de nuevas acciones o el incremento del valor nominal de las ya existentes:
1. La persona jurídica domiciliada no se encuentra obligada a efectuar la retención del impuesto a la renta por la condonación de la deuda realizada por el accionista no domiciliado.
2. La condonación de la deuda del accionista genera para la persona jurídica domiciliada una renta gravada conforme a lo previsto en los artículos 1 y 3 de la Ley del Impuesto a la Renta.
3. El devengo del referido ingreso se produce en el ejercicio en que se efectúa la condonación.
Estos desarrollos reflejan una tendencia regional clara: mayor control fiscal, precisión técnica en la aplicación de beneficios y actualización constante de los marcos normativos. Comprender el alcance específico de cada medida es fundamental para mitigar riesgos, optimizar decisiones financieras y asegurar el cumplimiento adecuado en cada jurisdicción. Mantenerse informado no solo es una práctica preventiva, sino una ventaja competitiva en entornos regulatorios cada vez más exigentes.
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