Permanent establishment

February 1, 2016

Tax Alert

Decree 027 – 2015

Residency to individual and legal entities within Honduras shall be categorized as such according to the following:

In compliance with Decree 027-2015, Paragraph 15th and for tax purposes, a "resident" in Honduras will be the following:

  • Any person that currently lives in the country and is not a passenger in transit or a tourist in Honduras.
  • Any person that resided within the Honduran territory for a period over three (3) months in a calendar year and subject to the corresponding Income Tax. Also, any other case in which the residency is regulated by other legal dispositions that estipulate such.
  • Any foreign person or ex-pat that through actions duly manifested their intention of acquiring a Honduran residency or, when their stay within the Honduran territory has been extended to a point where it shall be considered as a resident.

Read the full Tax Alert here.


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