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By means of Administrative Determination No. 19-05 (AD 19-05), the Treasury Department (TD) informs on the postponement of the date on which merchants must present evidence of the Requisite for the SUT Exemption for Commercial Rental.

Law 257 of December 10, 2018 (257-2018 Law) establishes as a requisite to obtain the right for the exemption of the Sales and Use Tax (SUT) on the lease fee of real estate property that the renter presents proof to the landlord that he complies with the requisite of maintaining a fiscal terminal.

The date for complying with this Exemption Requisite was slated to begin on October 1, 2019. However, and taking into consideration the time limit for implementing the necessary procedures to both the TD and the merchants, the Department postpones the due date to June 30, 2020.

The TD will issue a publication shortly on which it will notify details on the Certificate the renters must submit to their landlords to receive the exemption.

TCG will keep you updated on these details and will help you obtain the Certificate once the TD issues the publication.