On 8 September 2026, the DGI published the updated “Códigos de impuestos” (Tax Codes) reference table, effective as of this date. This comprehensive PDF document (237 KB) provides the complete list of tax codes used in all DGI systems for tax return filing, payment processing, and administrative procedures. The update reflects recent legislative changes, including new codes for emerging tax regimes and modifications to existing classifications for Income Tax (IRAE), VAT (IVA), Wealth Tax (IP), and specific sectoral taxes.
Key Takeaways
- System Integration Requirement: All taxpayers and tax advisors must update their accounting and invoicing software with the new codes to ensure accurate electronic filing and avoid rejection of tax returns.
- New Digital Economy Codes: The update includes specific codes for digital services taxation, platform economy operators, and cross-border electronic commerce transactions aligned with recent regulatory amendments.
- Official Publication Authority: This document serves as the sole authoritative source for tax code validation; any discrepancy between private software catalogs and this official table will be resolved in favor of the DGI publication.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement