By: Norma Villalobos
The Legislative Assembly, through Legislative Decree No. 818 published in the Official Gazette No. 157 of August 25, 2023, approved reforms to the International Services Law, which are summarized below:
- The definition of Vertical Service Park was incorporated, which enables the operation of companies dedicated to the provision of services under the terms of the aforementioned Law of an area formed by a tower or building whose goods are introduced therein and the services provided. , are considered outside the national customs territory with respect to import duties and taxes.
- The concept of Information Technology was expanded as a service provision activity, for the enjoyment of the benefits established by law, including the design, development, support, maintenance or administration of software, databases, platforms, tools, video games and others, as well as cloud storage services, among others.
- The concept of Business Processes, remote services or “outsourcing” known as BPO's was expanded, adding activities that can qualify for the enjoyment of tax benefits, those related to advertising, brand management, marketing, among others.
- Article 6 was reformed, delimiting the spaces in which natural or legal persons who enjoy the tax benefits granted by law can operate, incorporating vertical service parks.
- Article 7-A was added enabling qualified beneficiaries to carry out teleworking, allowing the transfer of both personnel and technological equipment from the facilities of the service park or authorized service center to the teleworking place, prior to the registration of workers. that will work in this modality and report to the Ministry of Economy.
These reforms are already in force 8 days after their publication in the Official Gazette.