By: Ana Carolina Barquero
This January 1, 2023, Ministerial Agreement number 015-2022, issued by the Directorate General of Revenue (DGI) came into effect, which updates the rates for the Stamp Tax in Nicaragua, which apply to the documents that require the same, among which are:
| Tax Solvency | 39.00 |
| Non-taxpayer | 39.00 |
| Freedom of encumbrance Property Registry | 90.00 |
| Civil, mercantile and administrative lawsuits records | 19.00 |
| Special and general judicial powers of attorney | 90.00 |
| Special, general, and general powers of attorney for administration | 129.00 |
| Powers of attorney (substituted) | Same as replaced |
| Sealed protocol paper | 13.00 |
| Sealed testimony paper | 19.00 |
| Registration of trademarks and patents | 90.00 |
For more information on this and other legal issues, contact LatinAlliance Nicaragua, Abogados y Notarios, at the following e-mail address: abarquero@latinalliance.co.