The Superintendency of Companies, Securities and Insurance issued the resolution establishing the table for contributions to be paid by companies and other entities subject to the supervision and control of this entity in the year 2021[1]:

Amount of companies’ tangible assets Contribution per thousand on tangible assets
From Up to
$0.01 $75,000.00 0.00
$75,000.01 $100,000.00 0.71
$100,000.01 $1,000,000.00 0.76
$1,000,000.01 $20,000,000.00 0.82
$20,000,000.01 $500,000,000.00 0.88
$500,000,000.01 And above 0.94


Companies in which 50% or more of the share capital is represented by shares held by public law institutions, or private law institutions with a social or public purpose, will only pay 50% of the contribution until September 30, 2021.

Companies that have paid at least 50% of the contribution due by September 30, 2021 will have the right to pay the other 50% until December 31, 2021 without any surcharge or penalty.

Holding companies and their affiliates may submit their consolidated financial statements within the first four-month period and will pay the contribution on the tangible assets shown in those consolidated financial statements.

For foreign companies organized as legal entities operating in the country, the contribution for the Superintendency of Companies, Securities and Insurance will be calculated based on the tangible assets that such companies have registered or declared and that are shown in their filed financial statements.

[1] Resolution No. SCVS-INAF-DNF-2021-0000878, published in the Supplement to the Official Register No. 395 of February 22, 2021.

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