El Salvador

In March 2024, reforms to articles 3, 14-A, 16, and 27 of the Income Tax Law were approved.

In summary, the reforms consist in considering as excluded from the concept of taxable income all values ​​received in any concept obtained abroad or any movement of capital or remuneration, in money or kind, generated or not by the investment of national or foreign capital, which are obtained or received by natural persons, legal persons, or entities without legal personality, domiciled or not in the country, coming from any kind of source abroad.