In case you decide to become a GRUPO MAROBA client, the aforementioned does not financially affect your business (increase on tax rates or more obligations) due to the services we provide (payroll and personnel administration, and advisory), provided that applicability of the provision is only binding to those taxpayers that fit on the Law on Income Tax assumptions.

For instance, nowadays the Law on Income Tax grants a consecutive10-year period for tax payment reduction; in 2014, there was a 100% reduction and for 2015 and the subsequent years, there will be a 10% additional reduction per year. This is what is known as the Tax Incorporation Regime (Regimen de Incorporación Fiscal), set forth on the 2014 amendments, and that has been widely publicized as a tax benefit, in order to create new jobs and organize new companies

For the outsourcing service purposes, there are some restrictions regarding deductibility, for companies that formally hold the working relationships with the employees, like GRUPO MAROBA (from 53% to 47% non-deductibility, in accordance to the taxpayer assumption and the payroll modifications), obligations that must be fully obeyed, in order to hold your company harmless from any dispute arising this matter or to avoid any join and several liability holding. Nevertheless, GRUPO MAROBA’ invoice are 100% tax deductible.