Decree Law No. 3,063, of 1979 (Municipal Revenues)
It is established that companies or investment companies that obtain passive income are subject to municipal license tax.
According to the transitory rules, this amendment only aims to provide legal certainty on this subject (after a few contradictory court rulings on this regard) and cannot be used as a basis for requesting refunds or making charges for periods prior to its entry into force.
Executive order N° 2 of 1959
Real estate or its domain quotas that taxpayers acquire by succession by cause of death, will be considered in the maximum limit of two properties for taking advantages of the tax benefits of the DFL N°2. The above-mentioned limitation will not affect real estate acquired before the entry into force of the Tax Modernization Project.
Private equity funds
Incorporation of new requirements for their constitution: a minimum of 8 unrelated contributors is required, who may not hold more than 20% of the paid-in contributions to the fund.