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Nicaragua

NICARAGUA: GENERAL RECOMMENDATIONS ON OCCUPATIONAL HEALTH AND SAFETY AGAINST CORONAVIRUS

March, 2020

Following the outbreak of Coronavirus (COVID-19) and despite the fact that each of the countries in the Central American region has special regulations on occupational health and safety, it has been seen that there are still various challenges and issues in both the public and private sectors that,...

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Nicaragua: Annual Income Tax 2019 Ordinary Period Filing and Payment

February, 2020

Prior to the enforcement of Law No. 987, Law of amendments and additions to Law N° 822 Nicaraguan Tax Law (hereinafter “Amendments to the Tax Law”) the taxpayers (individuals or legal entities) that were incorporated under the ordinary fiscal regime were required to submit the annual tax declaration...

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Arias Nicaragua advises Banco Lafise Bancentro on a DPR transaction

August, 2019

Arias acted as Nicaraguan counsel to Banco Lafise Bancentro in the sale, assignment, transfer, and conveyance of all the bank´s Diversified Payment Rights and all collections thereunder to a Cayman Islands entity, as well as an issuance of bonds with the participation of the Bank of New York Mellon,...

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NC: Grace period for the payment of capital gain tax for the transfer of assets subject to registry

May, 2019

Pursuant to Law 987 Law of Amendments and Additions to Law 822, "Nicaraguan Tax Law" (hereinafter "Law 987"), the tax rate for the transfer of assets subject to registry assets was increased. Notwithstanding the foregoing, the sixth Article of the Ordinal II "Transitional Provisions" of this La...

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