On Dec. 11, URY Tax extended validity period of 2024 certificates.
URY Tax published Resolution 2869/024 to extend 2024 certificates validity period.
Highlights
Certificates referred to in last paragraph of literal J) of Article 34 of Decree 148/007 of Apr. 26, 2007, will remain valid for one additional year from their original expiration.
When the conditions change, taxpayers are responsible to go to the offices of URY Tax to revoke them, as well as to communicate this to those responsible for this purpose.
Renewal and celebration of new lease contracts does not imply change of conditions.
As long as the total amount of rent does not exceed limit referred to in Decree 148.
When taxpayers do not revoke certificates, it will be understood conditions are kept.
The taxpayers with certificates issued in 2023, automatically renewed until Dec. 31, 2024, must make a new application in order to continue enjoying the exemption.
Effectiveness
The deadline for said renewal will be until Dec. 27, 2024.
