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El Salvador: Tax developments in response of COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated on a regular basis. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 1 April 2020

The Salvadoran Government and congress (Asamblea Legislativa) approved several decrees in order to regulate the crisis which includes restrictions on free transit, extensions in tax payments and provisions on telecommuning, as well as health issues.

  • The Tourism Special Contribution is exempt for a time period of 3 months.
  • For taxpayers dedicated to tourism whose tax to pay is less than USD 25,000, the CIT payment obligation is extended for 30 days without fees or interest. The new due date for the payment is May 31st.There is no extension to the deadline for the presentation of the tax return.
  • For taxpayers whose tax to pay is less than USD10,000, the CIT payment is extended for 30 days without fees or interest. The new due date for the payment is May 31st.There is no extension for the presentation of the tax return.
  • For taxpayers who are dedicated to the generation, transmission, distribution and commercialization of electric energy, as well as the taxpayers dedicated to subscription of television services, residential and commercial internet services, fixed and mobile telephony, the CIT payment is extended without fees or interest provided that they request an instalment payment option in which the first instalment will start on May 31st. There is no extension for the presentation of the tax return.
  • The payment of the advance income tax for the months of March, April and May is extended without fees or interest for the taxpayers who are dedicated to subscription of television services, residential and commercial internet services, fixed and mobile telephony provided that they request instalment payment option.

Additional Information