Individuals and businesses with overdue and enforceable municipal tax liabilities in Barú may access an extraordinary scheme eliminating all surcharges and interest, provided they pay the corresponding principal in full. The measure appears in Municipal Agreement No. 18 of October 7, 2026, published on October 20 in Official Gazette No. 30638-A. The deadline to formalize and complete payment is December 31, 2026.

Article 3 expressly limits relief to surcharges and interest. Taxes, fees, duties, contributions and other principal tax obligations must be paid in full. Fines and administrative penalties are also excluded unless another applicable legal provision or municipal agreement provides otherwise. The measure therefore reduces charges associated with late payment but does not eliminate the original tax liability.

To request relief, Article 4 requires taxpayers to approach the Municipal Treasury and obtain an assessment or update of their account statement. The office must verify that the obligations are overdue, assessed and legally enforceable. After full payment, and once compliance with the requirements has been checked, it will apply the waiver. The agreement does not establish that a partial payment automatically secures the final reduction.

The scheme also admits taxpayers with existing payment arrangements or compulsory collection proceedings. In those cases, Article 6 requires payment of the entire enforceable principal balance covered by the relief. Collection proceedings do not end until actual payment has been verified. Any obligations remaining outstanding at the end of the period will continue under the ordinary rules, including the corresponding surcharges and interest.

Although Article 10 mentions a period beginning on October 1, the transitional provision prevents the benefit from applying to payments made before the agreement entered into force. Since publication occurred after that date, the measure should not be announced as retroactive. Its effectiveness is linked to approval, sanction and promulgation, as provided in the text itself.

For businesses, professionals and other district taxpayers, the decision offers a concrete opportunity to regularize their position before year-end. Its usefulness depends on the balance established by the Treasury and the taxpayer’s ability to pay the full principal within the deadline. Checking the account statement will help distinguish charges eligible for relief from those that remain payable, as well as other obligations that could be subject to subsequent inspection.

Research assisted by Sentinel, with editorial verification of official sources. Discover Legislat.ai