The Internal Revenue Service, through Resolutions No. NAC-DGERCGC24-00000039, NAC-DGERCGC24-00000043, NAC-DGERCGC24-00000044, and NAC-DGERCGC24-00000047 issued in December 2024, issued the following regulations applicable regarding the Special Consumption Tax (ICE):

1. For the year 2025, according to Article 82 of the Internal Tax Regime Law, the following specific ICE rates must be considered:
   

1. In the case of alcoholic beverages, including beer, which are also subject to the ad-valorem ICE rate, the value of the manufacturer's selling price and the ex-customs price from which the rate applies is established, as per the following table:

1. For the year 2025, the annual exemption quota for ICE for new brands of alcoholic beverages, including beer, was established, subject to the participation of national ingredient purchases concerning total purchases for the production of alcoholic beverages, including imports, according to the following table:
   

1. For the year 2025, the reference prices for calculating the taxable base of ICE for perfumes and toilet waters marketed through direct sales remain unchanged, as per the following table.
   

This is a summary of the cited resolutions, containing information that we have deemed relevant and does not necessarily reflect the opinion of Robalino Abogados and/or CPA Consultores; therefore, it cannot be considered as provided advice.

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