Board Regulatory Resolution Nº102600000005 issued by the National Tax Service on March 5th, 2026 (RND 1026-05)

ACCELERATED DEPRECIATION AND ICE RATES

It regulates the application of the following aspects, in accordance with Supreme Decree (DS) 5563, explained as follows:

• Accelerated Depreciation: This tax incentive applies to assets acquired between January 1 and December 31, 2026, which must be listed and declared through Form 605 (not applicable to mining or hydrocarbons extractive companies).
• ICE Rates: The updated ICE rates for alcoholic and non‑alcoholic beverages established under DS 5563 are applicable from March 9, 2026, onward.

The RND is effective from its publication.

 Contacts and further information

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