Law 114 dated November 18, 2019, which entered into force on November 19, 2019, establishes a new rate for the Selective Excise Tax on Soft Drinks, which is why the e-Tax 2.0 system was modified. Due to these changes, the authorities decided to extend the deadline for filing this return, corresponding to the November 2019 period.

You may be interested in "Beverages: Consumer Trends and Preferences"

The resolution of the Directorate General of Revenue (DGI), published in the Official Journal of January 7, 2020, which grants an "... extension until Monday January 13, 2020 for the presentation of the Sworn Statement of Liquidation of the Selective Consumption Tax on Certain Goods and Services (form 400), corresponding to November 2019, in order to declare the sales made from November 1 to 18 with the 5% rate and from November 19 to 30 with the new 7% rate of the selective consumption tax on soft drinks ...".

The official document adds that "... Taxpayers who have already filed their Sworn Statement of Liquidation of the Selective Consumption Tax on Certain Goods and Services (form 400), corresponding to November 2019 with the 5% rate, are obliged to rectify it and declare the sales made under the same conditions described in the resolution ...".

See full resolution (in Spanish).

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