ISO under the simplified regime, Decree 29-89 and free zones
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- Audited
No. Article 4(f) of Decree 73-2008 exempts from the Solidarity Tax (ISO) those who pay income tax at a flat rate on their taxable income - today, the Simplified Optional Regime (the subparagraph refers to Article 44 of the old income tax law, Decree 26-92; the cross-reference to the Tax Update Act 10-2012 remains to be checked). Article 4(d) also exempts beneficiaries of Decrees 29-89 and 65-89 for as long as their income tax exemption lasts. Both subparagraphs were verified against the official text of the Judiciary in the 19 Aug 2026 audit.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- ISO para contribuyentes con tarifa fija sobre ingresos
- exentos (art. 4 f)
- ISO para beneficiarios 29-89 y 65-89
- exentos mientras dure la exención de ISR (art. 4 d)
Caveat
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.