Constitutional Court Strikes Down Tax Donation and Remission Regimes
The Constitutional Court has declared the National Solidarity Law (Ley Orgánica de Solidaridad Nacional) and the Public Integrity Law unconstitutional on procedural grounds.

As a result, the National Solidarity Law was repealed, including the provisions establishing the donation credit regime for in-kind contributions to the National Police and Armed Forces, which consisted of a 30% cap calculated on income tax due before the donation. In addition, administrative provisions connected to non-deductible or non-refundable excess amounts and reporting dates are inapplicable.
The tax remission regime applied by the Tax Administration (Servicio de Rentas Internas, SRI), which was introduced in the Public Integrity Law, has also become void. Consequently, Resolution NAC-DGERCGC25-00000019, which established the possibility for the SRI to forgo interest, penalties, costs and surcharges on legacy tax debts, is no longer in effect.
Other tax-related measures introduced in the Laws, such as special collections, withholdings, reporting or certification obligations, as well as any expansion of the SRI's powers, are no longer in effect.
Constitutional Court Decisions No. 51-25-IN/25 and No. 51-25-IN/25 were published on 26 September 2025 and entered into effect upon their publication. Both can be accessed here and here (in Spanish only).
Note: The National Solidarity Law entered into force on 10 June 2025 and created a donation credit regime for contributions in kind to the National Police and Armed Forces. Subsequently, the SRI regulated this regime through Resolution NAC-DGERCGC25-00000028 of 19 September 2025.
The Public Integrity Law entered into force on 26 June 2025 and was regulated through Resolution NAC-DGERCGC25-00000019. The Law established a regime for the SRI to forgo interests and penalties from taxable events that occurred prior to 31 December 2024, provided that payment of the debt would be made by 31 December 2025.
Report from our correspondent Julio César Sánchez, International Tax Expert. Follow our reporting on this via our daily Tax News Service (subscribers only).