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Tax Newsletter – March 2023

TAX NEWSLETTER

REGULATIONS OF INTEREST

The Regulations of Law No. 30341 are amended. – As it will be recalled, the First Final Complementary Provision of Law No31662 not only extended until December 31, 2023 the income tax exemption on capital gains from the sale of securities provided for in Law No. 30341, but also limited the scope of this benefit by establishing that it is applicable only to individuals, undivided estates or marital partnerships that opted to be taxed under this law, limited the scope of this benefit, by establishing that it is applicable only to individuals, undivided estates or marital pa11