Efectos en la aplicación de la remisión de intereses, multas y recargos en la recaudación tributaria del servicio de rentas internas, en el periodo 2025

Abstract

Tax revenue is one of the State’s main sources of funding and plays a key role in the country’s economic and social development, as it enables the financing of public spending, social investment, and the operation of basic services. In this context, the Internal Revenue Service (SRI) has implemented tax amnesty mechanisms at various times to facilitate compliance with tax obligations and reduce taxpayers’ accumulated debts. These measures aim to provide real alternatives for individuals and businesses to regularize their tax status without incurring additional burdens. This research analyzes the impact of Resolution NAC-DGERCGC25-00000015 issued by the Internal Revenue Service, which established the condonation of interest, fines, court costs, and surcharges to incentivize the payment of outstanding tax obligations, with the aim of encouraging voluntary compliance by taxpayers, reducing the delinquent portfolio, and improving the State’s liquidity. The research is based on a comparative analysis of the official revenue figures from the SRI, considering the revenue generated by the tax amnesty and the contribution of various economic activities. The results show that in 2025 total revenue grew compared to 2024, driven primarily by the Value Added Tax and Income Tax, reflecting increased economic activity, higher consumption, and greater commercial activity in key sectors of the economy. However, an analysis of the tax amnesty reveals that its impact was significantly greater in 2024, as the benefit was in effect for a longer period and was applied within a stable regulatory environment. In contrast, in 2025 the tax amnesty came into effect late and was accompanied by legal uncertainty, which influenced taxpayers’ decision not to take advantage of the benefit. In conclusion, the research shows that tax amnesty is an effective tool for strengthening revenue collection and promoting voluntary compliance, provided it is implemented with clear rules and appropriate deadlines that foster public trust.