The income tax levied on the income of individuals not domiciled for services rendered in the national territory, as a general rule, has a rate of 30%. However, in the case of technical assistance, as it is defined on the rules of income tax, the applicable rate may be 15%.
Our team has the necessary expertise to advise companies regarding services abroad and tax optimization of the operation, taking advantage of the preferential treatment provided for technical assistance. We analyze the characteristics of the services and the way it is delivered. We review the correct frame of the operation and the rules applicable to the case, including the Conventions for the Avoidance of Double Taxation (Convenio para evitar la doble imposición) signed by our country. Also, we issue an opinion regarding on the qualification of services such as technical assistance.
In cases where we conclude that a particular service does qualify as technical assistance and the amount of the consideration for that service exceeds the equivalent of 140 UIT amount (S / 553,000, according to the UIT in force for the year 2016), we also take care to manage the respective certification report with our business unit Financial Audit, in order to meet the requirement in the standard.