• El Salvador
  • Guatemala
  • Honduras
  • Nicaragua
  • Costa Rica

The amnesty, in its etymological definition, comes from the Greek amnesty, which means forgiveness or forgetfulness and in its practical order, has been precisely the forgiveness or forgetting of the sanctions imposed by the breach of obligations, in this case to the Service of Administration of Revenue (SAR), Honduran Institute of Social Security (IHSS), National Telecommunications Commission (CONATEL), Property Institute (Vehicle Registration itself), National Electricity Company (ENEE) and National Autonomous Service of Aqueducts and Sewerage (SANAA).

 In the current year, in Honduras, both natural and legal persons, we have enjoyed tax benefits, public services and others, in order to settle outstanding accounts with state-owned public companies and tax collection entities, such as the Service of Administration of Rents (SAR) and the Municipalities.

 Said amnesty was approved by Legislative Decree number 51-2018, dated October 6, 2018, through publication number 34,762 of the Official Gazette, being an extension of the previous decrees, approved since the year since 2016 and which will have a term of 6 more months, counted from October 6, 2018.

 Added to this amnesty, the municipal amnesty in force since August 17, 2018 through Legislative Decree 85-2018, where the fines and surcharges that would have been generated due to the lack of compliance with municipal obligations are condoned until the 31st. December of the year 2017, same requirement that contemplates the decree 51-2018 mentioned in the previous paragraph, with the exception of the vehicular obligations that are contemplated in said decree. 

Among other benefits, it can be noted that the opportunity to enjoy the tax shield of regularization with the Revenue Administration Service is renewed, where it allows natural and legal persons to present the request for tax and customs regularization benefit. of final settlement or final stamp, for the fiscal periods 2013, 2014, 2015, and 2016. 

It is the opportunity for companies, traders and individuals to get up to date with their accounts with the State, since with it you can enjoy additional benefits and in the case of companies and merchants, they can contract with the State and the Municipalities in the development projects and collective benefit. 

To download the decrees click on each link

Amnistía Municipal 2018

Amnistía General


Abogado Juan Carlos Benítez Sáenz & Asociados Honduras