Tax Administration suspends penalties during the implementation of TRIBU-CR

EY Law - Through Resolution No. MH-DGT-TEMPORAL-RES-0002-2025 of 22 October 2025, the Tax Administration announced a learning period for taxpayers to familiarise themselves with the use of the TRIBU-CR system. The purpose of this period is to allow taxpayers and users to adapt to the changes established in the declarations related to purchases and payments made through digital platforms and credit and debit cards.

The grace period runs from 6 to 24 October 2025, both days inclusive.

During this period, non-compliance related to the filing of the returns mentioned in the resolution will not give rise to the initiation of associated penalty proceedings.

The resolution covers returns related to VAT collections for international service purchases made via the internet or digital platforms, as well as informative and self-assessment returns for withholdings on transactions made using credit and debit cards, for both legal entities and individuals, as applicable.

Once the deadline has passed, returns must be filed as normal and the Tax Administration may apply penalties in the event of non-compliance, in accordance with the regulations in force.

ey.com