New Net Wealth Tax for Legal Entities: Scope, Threshold, and Implications of Decree 0173 of 2026
In the context of the fourth Economic Emergency declared by the National Government, a Net Wealth Tax applicable to legal entities and de facto partnerships (sociedades de hecho) has been enacted. On February 24, 2026, the National Government issued Decree 0173 of 2026 pursuant to the Economic, Social, and Ecological Emergency declared under Decree 0150 […]