The Superintendence of Tax Administration (Resolution Number SAT-DSI-280-2020), agreed to disable from March 24, 2020 to April 14, 2020, except that due to the effect of Covid-19 it is required to extend the measure, the dates for compliance with tax obligations. Therefore, with said disqualification, the SAT will not be able to carry out inspection and verification procedures, nor will it require the taxpayer to fulfill its obligations.

Contact: Verónica González


Last Thursday, March 19th, 2020, the Presidency of the Republic of El Salvador, submitted for approval 7 projects, including some special and transitory decrees in tax matters, which are part of the “Response and Economic Relief Plan in the face of the Covid - 19 Emergency ”, we can highlight the project related to the suspension of payment of contributions and taxes for taxpayers affected by the Covid-19 emergency.

For its part, the Legislative Assembly, on Friday, March 20th, 2020, approved said project with minimal modifications to the proposal presented by the executive body, and called it “SPECIAL AND TRANSITORY LAW ON THE MODALITY OF PAYMENT OF THE INCOME TAX APPLICABLE TO SMALL TAXPAYERS, TOURISM, ELECTRIC ENERGY, TELEVISION SERVICES, INTERNET, TELEPHONY, AND ABOUT THE SPECIAL CONTRIBUTION FOR THE PROMOTION OF TOURISM ” and we consider it key that the benefited business sectors have certainty on the regulated aspects.

The mainly benefited economic sectors are: (1) Tourism; (2) Small taxpayers ; (3) Electric Power, including its four phases: generation, transmission, distribution, and commercialization; (4) Telecommunications, comprising passive subjects that are dedicated to providing jointly or at least two services, be these by subscription television, residential and commercial internet, as well as fixed telephony services and mobile telephony services.

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