X

Legal Bulletin

logo

Payments made in favor of founders, managers, donors, family members among others, which own more than 30% of the entity, will be considered as an indirect distribution, and thus the entity could be excluded from the special tax regime.

All payments or execution of contracts, whether free of charge or not, made in favor of founders, managers, donors, family members among others, which own more than 30% of the entity, will be considered as an indirect distribution of surpluses and will have as consequence the exclusion of the entity from the special tax regime.