Through Resolutions No. NAC-DGERCGC25-00000040, No. NAC-DGERCGC25-00000041, No. NAC-DGERCGC25-00000042, and No. NAC-DGERCGC25-00000045, dated December 29, 2025, the Internal Revenue Service (SRI) issued the following regulations applicable as of January 1, 2026, regarding the ICE.

1. For tax year 2026, pursuant to Article 82 of the Internal Tax Regime Law, the following specific ICE rates must be considered:

1. For alcoholic beverages, including beer, which are also subject to the ICE ad valorem rate, the SRI establishes the manufacturer’s sale price and ex-customs price threshold from which that rate applies, as shown in the corresponding table:

1. For tax year 2026, the annual ICE exemption quota for new brands of alcoholic beverages, including beer—linked to the share of domestic-ingredient purchases over total purchases (including imports) used to manufacture alcoholic beverages—remains under the same parameters as 2025, as shown in the corresponding table:

1. For tax year 2026, the reference prices used to calculate the ICE taxable base for perfumes and toilet waters sold through direct sales remain unchanged, as shown in the corresponding table:

This is a summary of the cited Resolutions. It contains information we have deemed relevant and does not necessarily reflect the opinion of Robalino®; therefore, it may not be considered as legal advice.

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