Paraguay se ha posicionado como uno de los países con el sistema tributario más competitivo de la región. Su conocido esquema «10-10-10» —en alusión a la tasa general del 10% aplicable al Impuesto a la Renta Empresarial (IRE), al Impuesto al Valor Agregado (IVA) y al Impuesto a la Renta Personal (IRP)— se ha popularizado…
La Resolución DNM N.º 407/2026, aplicable a los trámites ingresados a partir del 6 de julio de 2026, unifica los criterios para la acreditación de solvencia económica en las solicitudes de residencia permanente presentadas tanto bajo la Ley de Migraciones como en el Acuerdo de Residencia del MERCOSUR. Aspectos principales de la resolución: 1. Criterios…
La nueva obligación impuesta por la Dirección Nacional de Ingresos Tributarios sobre reservas empresariales aparece en un momento de creciente presión sobre las cuentas públicas, menor dinamismo de los ingresos aduaneros y escaso margen político para impulsar aumentos de impuestos. El cambio en la estrategia de la administración no pasa, de momento, por crear nuevos…
Our partner, Horacio Sánchez, participated as a panelist in the event “The International Dimension of Withholding Taxes on Income: Double Taxation Treaties and Beyond,” organized by IFA Paraguay. During the event, Horacio shared the professional sector’s perspective on the challenges posed by tax withholdings in international transactions, as well as…
MERSAN participated in the event “The International Dimension of Income Tax Withholdings: Double Taxation Treaties and Beyond,” organized by IFA Paraguay. The event brought together representatives from the public, private, and professional sectors to analyze the main challenges of international taxation, with a special focus on withholding tax regimes,…
Nos complace anunciar la incorporación de Horacio Sánchez Pangrazio como socio del área tributaria. Horacio es abogado tributarista especializado en fiscalidad internacional, con más de 10 años de experiencia asesorando a empresas multinacionales y clientes de alto perfil en asuntos fiscales complejos. Su práctica abarca regímenes especiales de inversión, convenios para evitar la doble imposición,…
What obligations can be brought into compliance? ✔ Registration of business locations (headquarters and branches)✔ Reporting of employee hires and terminations✔ Record-keeping for leave, vacation, and disciplinary actions✔ Reporting of workplace accidents and occupational illnesses✔ Reporting of absences and advance notice of leave How can fines be reduced? ✔ Up to a 70% reduction for companies with 1 to 30 employees✔…
Companies must adopt mandatory measures: ✔ An explicit zero-tolerance policy✔ Mandatory protocols or statements, depending on the company’s size✔ Designated points of contact and accessible reporting channels Reports now require defined procedures and deadlines: ✔ Internal investigations with specific deadlines✔ Mandatory reporting to the MTESS in certain cases✔ Formal record of actions and measures…
The Foreign Investor Certificate (CIE), issued by the MIC through the SUACE, allows foreign investors to apply for permanent residency in Paraguay in accordance with current immigration regulations. MIC Resolution No. 0283/2026 establishes different types of investments and specific requirements that must be evaluated on a project-by-project basis, including documentation requirements, proof of funds, and…
MERSAN participated in ASIPI Asunción 2026, a conference that brought together professionals and leaders in the field of intellectual property to exchange perspectives on the challenges and trends shaping the intersection of law, sports, and entertainment. Our partner Lorena Mersán, who also served as Co-Chair of the event’s Host Committee, participated…
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