On October 29, 2015 the National Congress enacted a Law related to a Special Contribution of a 5% that must be paid by all users of: Mobile lines, land lines, Cable TV, importers or transferees of electronically devices, SIM cards and tablets, excluding to Computers and TV.


This Contribution should be withholded by vendors or Corporations that render the services above mentioned, who will be liable to declare this contribution at the Treasury Department. Please note that Embassies, Diplomatic Missions, Consulates, International Organizations and Call Centers are exempt from this contribution.


For more information please contact Romero Pineda & Asociados Corporate and International Department- Tax Division to Jose Freddy Zometa fzometa@romeropineda.com and Francisco Martinez fmartinez@romeropineda.com

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