Amendments to Article 104 of Income Tax Law (LIR) |
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Dear Participants Depósito Central de Valores (DCV) informs that, due to the forthcoming entry into force of the amendments to the Income Tax Law (LIR), a “Statement of Repayment and Interest per Corporate Action” (INTE) will be made available to the Issuers of instruments covered by Article No. 104 of the LIR and their respective payers. This statement will include the information regarding all corresponding withholdings and will complement the payment file sent by DCV during each corporate action. The delivery will be made as of February 1st, 2017, and will be deposited in the general mailbox for each payer. Additionally, from March 1st, 2017, at the request of the respective Depositors, DCV may issue a certificate containing the details of the instruments held in their accounts and covered by article No. 104 of the LIR. The fees associated to this type of certificate are available in Section 20.3.11 of the Internal Rules, HERE (Spanish only). For further information, please contact the Yours sincerely, |