Tax expert and CEO of SDC Asesores Tributarios, Sebastián Domínguez, clarified that the so-called "Fiscal Innocence" is not a traditional capital amnesty like those applied in 2024 or in previous administrations. Instead, it is a simplified income tax regime. For the expert, this distinction is fundamental because the new regulation does not offer total legal security against future inspections. Domínguez emphasized that the system creates a "presumption of accuracy" for those registered in the income tax system who opt for this regime, but this protection can be lifted if the revenue authority detects unjustified movements. The specialist warned that the bank must analyze whether that person could have generated that money with their activity in recent years. He concluded that, as this is not a law-shielded tax amnesty, the risk of a future political shift could lead to a review of current operations. The UIF could say, 'Let's review if the banks complied with their obligations.' Domínguez emphasized that this law is not a capital amnesty. He recommended making the purchase directly in the seller's account to avoid any unexplained bank deposits, which would be considered an undeclared sale. He also stressed that controls by the Financial Information Unit (UIF) and anti-money laundering regulations in banks remain fully in effect.
